Accounting (AS/A Level) | New College Courses

Accounting (AS/A Level)

Course Code

The Course


The course gives you a knowledge and understanding of the purposes of accounting, the effects of economic, legal and technological change on accounting and the social implications of accounting decisions.


You will learn to organise, present and communicate accounting information in a clear, logical and suitable format.  This will include analysing and interpreting financial statements, and drawing conclusions for management decisions.


  • Where It Will Lead


AS/A Level Accounting is a very useful qualification and fits in well with most other subjects such as Maths, Sciences, Languages and Social Studies.


The economy particularly needs workers with a good grasp of financial matters and you will have enhanced job prospects.  Accounting is relevant to many careers, including banking, insurance, general management, business and accountancy.  Although AS/A Level Accounting is not a requirement for the Accountancy profession, it will help you to decide whether or not you want a career in this area.


The study of Accounting demonstrates that you have the ability to think logically and express yourself clearly when working with data.  This is a rare skill amongst workers, and attractive to employers.


  • Course Requirements


The course emphasises numeric skills, so you must have at least a grade 5 or GCSE Grade B in Maths.  It is also important that you should be able to write coherently about financial information, so you must also have a grade 5 or GCSE Grade B or above in English Language.


It is not necessary to have studied Accounting before.  If you have studied Accounting previously, you must have achieved a Level 2 qualification in it to show aptitude.


A liking for working with figures would be an advantage, and perseverance, accuracy and a good standard of presentation are necessary.


*Please note that these entry grade requirements may be different to those published in the 2017 prospectus.  Grade requirements as detailed here and on the website should always be used as the most accurate and up-to-date ones.



  • Study Programme


The course is split into two parts, AS Level and A Level, and is taught by two tutors for each part.


AS Level consists of two modules:

  • An introduction to the role of the accountant in business
  • Types of business organisation
  • The double entry model
  • Verification of accounting records
  • Accounting concepts used in the preparation of account records
  • Preparation of financial statements of sole traders
  • Limited company accounts
  • Analysis and evaluation of financial information
  • Budgeting
  • Marginal costing


The A2 modules, making up the second year of A Level, are:

  • As above plus:
  • Standard costing and variance analysis
  • Absorption and activity based costing
  • Capital investment appraisal
  • Accounting for organisations with incomplete records
  • Partnership accounts
  • Accounting for limited companies
  • Interpretation, analysis and communication of accounting information
  • The impact of ethical considerations. 


  • Assessment


AS Level – One 3 hour written exam

A Level – Two 3 hour  written exams


  • Time


You study A/AS Level Accounting for 4.5 hours per week.  Independent study should also take a similar amount of time.


  • Facilities


Accounting is taught in the Business Studies area on the first floor of our new college building.  There is easy access to several computer rooms, with Internet access and accounting software.


  • Expenses


We recommend that you buy a suitable Accounting textbook – we will advise you at the start of the course – although some are available for use in class and the College Library.


  • Visits


There may be an opportunity to visit local accounting businesses.


  • Further Information


For more information about this course, including work which you may wish to do in preparation, please contact:


Simon Bell, Course Leader for A Level Accounting -

For general enquiries, please contact