Project Description

English Language
English Literature
Further Mathematics
Welsh Baccalaureate
Business, Finance & Law
Accounting (AQA)
Social Science
Computer Science

AS/A Level  Accounting Course

Exam board: AQA
AS Level: 7126 – A level:  7127

Accounting is known as the language of business. It is essential for the recording and presentation of business activities in the form of business accounts, financial reporting in the form of financial statements and the provision of relevant economic information for management decision making and control. Accounting serves this purpose by identifying, classifying and summarising, and presenting financial information in order to facilitate decision making and compliance with the law. It looks at ways in which businesses can maximise profits, manage costs and allocate resources effectively and efficiently.

Which subjects combine well with Accounting?
Accounting combines well with Mathematics and Business Studies. It may also complement Sociology and Law.

What careers and University courses can Accounting lead to?
Studying Accounting will provide a student with one of the most sought after skills in any business. An understanding of the financial health is of utmost importance to any business and all businesses employ the services of accountants to look after their financial affairs. Accounting knowledge can be very useful for you if you decide to be an entrepreneur in future, become a thriving finance professional or just lend a hand in the running of your family business.

A level Accounting is relevant for students who want to pursue a degree in Accounting or Business Studies at university. Almost all such degrees may have several Accounting modules in their programmes.

Entry Requirements

To study AS/A Level Accounting you need a minimum of five GCSEs at grade 4-9 / C or above including English Language and Mathematics


Building on the firm foundation for AS the unit at A Level will present more in-depth of financial accounting and extensive coverage of management accounting.

The specification emphasises both financial accounting and the recording of past events, and management accounting as a means of planning and decision making based on this specification should encourage students to:

  • understand the role and develop the skills of the accountant in developing and evaluating accounting information systems and in preparing financial and management accounting information
  • apply the principles and techniques of accounting in the preparation of financial and management accounting information including using the double entry model to: record transactions; prepare financial statements for different types of organisations; and prepare management accounting information to enable management to plan, control and make decisions
  • analyse and evaluate a range of financial and management information and communicate the outcomes numerically and verbally
  • evaluate the impact of ethical considerations on the accountant and the duty to be truthful and accurately represent the facts when preparing and presenting accounting information, undertaking financial decision making and addressing the concerns of stakeholders
  • develop the ability to solve problems logically, analyse data methodically, make reasoned and justified decisions and use different reporting methods to communicate these to stakeholders.

Subject content

The Accountacy AS level course comprises 10 modules.

The following modules need to be studied by all students.

  1.  An introduction to the role of the accountant in business
  2.  Types of business organisation
  3. The double entry model.
  4. Verification of accounting records
  5. Accounting concepts used in the preparation of account records
  6. Preparation of financial statements of sole traders
  7.  Limited company accounts
  8. Analysis and evaluation of financial information
  9. Budgeting
  10. Marginal costing

The Accountacy A level course comprises 18 modules.

The following modules need to be studied by all students.

  1. An introduction to the role of the accountant in business
  2. Types of business organisation
  3. The double entry model
  4. Verification of accounting records
  5. Accounting concepts used in the preparation of accounting records
  6. Preparation of financial statements of sole traders
  7. Limited company accounts
  8. Analysis and evaluation of financial information
  9. Budgeting
  10. Marginal costing
  11. Standard costing and variance analysis
  12.  Absorption and activity based costing
  13.  Capital investment appraisal
  14.  Accounting for organisations with incomplete records
  15.  Partnership accounts.
  16. Accounting for limited companies
  17.  Interpretation, analysis and communication of accounting information
  18.  The impact of ethical considerations


This qualification is linear. Linear means that students will sit all their exams at the end of the course

AS Level

AS Level consist of one exam paper which assesses Sections 1–10 of the subject content.

A Level

A Level consist of two exam papers which assesses sections 1–8, 14–18 of the subject content.

Access Arrangements

Access Arrangements allow candidates/learners with special educational needs, disabilities or temporary injuries to access the assessment without changing the demands of the assessment.
For example, readers, scribes and Braille question papers. In this way, Awarding Bodies will comply with the duty of the Equality Act 2010 to make ‘reasonable adjustments’.

We can arrange access arrangements and assess you with our special assessor.  The deadline for application to the exam board is the February of the year the learner sits the exams.

To find out more about exam access arrangements  click here.


We offer a range of study options, we are flexible, offer tutor support, and 
interest-free payment plans make it easy to shape learning around your life.

We are registered with Estyn, our aims to give each student a complete education in which they achieve their academic potential and grow as an individual.

As well as studying with us, you can sit your exams with us too.

The regular A Level courses commence in September and an intake in January, these courses are designed to be taught in a classroom environment / online and follow a structured curriculum with a fixed schedule of classes, assessments and exams. 

Distance Learning online courses can be started at any time throughout the year, and students can work at their own pace and in their own time.

You’ll sit the same A level exams at the same time as all the other students in the UK, and you’ll receive the same results, transcript and qualification.

You’re a level course will be accepted by colleges, universities and employers worldwide.

Yes! You can, if you are looking to improve your grade in your GCSEs, whilst studying A levels with us!

You can study A level courses through a range of study options; our blended learning which consists of online live classes and pre-recorded and in person teaching in class. The other option is only online live classes or Distance learning course.

Students normally study 4 AS subject in Year 12 and continue with the 3 subjects of their course in Year 2 to complete the A level.

If you are studying a distance learning course, we can assess you through the year through a range of assessments.
How will I be supported?

  • We offer subject support tutorials every month
  • 1:1 support from your subject tutor, online or by email
  • 24/7 access to the your online learning platform
  • Interactive online learning broken down into easy-to-follow units
  • Practice tests and mock exams marked by your tutor
  • Friendly student services team, so you’re never more than a message or phone call away from a helping hand

Distance Learning is a self-study course that you work through at your own pace using our Online course materials; a wide range of online resources, access to our Google classroom and tutor support when you need it.

Of course, you can study this course part time, making sure you have mentioned in your enrolment.

A level’s are usually a two year course, studying this in one year, would be an intensive course. You may be able to complete the course in one year as an intensive course; you need to show a strong understanding of the subject.

You have the option to join Year 13 and repeat the year and complete your course in one year.

We offer A levels – part time in the evenings to adult learners.

You have 2 options – Online live classes in the evening, Online Distance learning course.

You will have full tutor support in both options.

We offer support to all our students! We help you with your university options, personal statement writing, we provide a reference and your predicted grades. 
We also help you prepare for you interviews.

We offer interest-free payment plans, you can pay monthly, termly or annually.

Yes of course! You can come in to our office and speak to our course advisors.
You can also book a Video call with us, email to arrange.

Choose the subject you would like to study, add to courses, complete our application form and you can choose to pay online. 
If you’d like to set up an interest-free payment plan, get in touch with our Student Advisors on 01792 535 000.

If you have any disabilities which you think might affect your studies or assessments, please let us know before you enrol so we can advise you on whether reasonable adjustments can be made to accommodate your needs.

AQA Accounting AS/A Level Specification
Download Specification
Exam Fees Included
Course specification


Have a question? Ask our virtual assistant on live chat below
or call us on 01792 535000 and speak to our experienced Student Adviser.

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