Exam Board: AQA


The aims of the course are as follows:

  • Give students an understanding of key concepts, principles and techniques of accounting that they can apply to real-life scenarios.
  • Develop the ability to solve problems logically, analyse data methodically, make reasoned choices and communicate effectively.
  • Provide students with the confidence and skills needed to run their own organisations in the future.

Entry Requirements

Students should have Grade 4 or higher in GCSE Mathematics, or the equivalent grade/mark in their national system of secondary education.

Course Structure

Year 1

  • Bookkeeping (principles, transactions and documents)
  • Divisions of ledger / books of prime entry
  • Bank reconciliation statements
  • Financial statements of sole trader and limited company
  • Financial ratios
  • Budgeting and marginal costing

Year 2

Same as for Year 1, plus:

  • Incomplete records
  • Partnerships and limited companies
  • Interpretation of accounting information
  • Accounting regulations and ethics
  • Marginal, absorption, activity based and standard costing
  • Decision making and capital investment appraisal


  • Paper 1 – Financial Accounting (3 hour written paper)
  • Paper 2 – Management Accounting (3 hour written paper).

Core Text

Accounting for AQA A Level Year 1 and Year 2 by David Cox.

Careers and Opportunities

Professional accountancy is vital for economies to prosper whilst remaining fair and transparent. As such the profession is very highly valued, and graduates with accountancy are in high demand within the global financial services industry. Alongside traditional accountancy careers, studying the subject can enable you to progress to careers in banking and finance. You will also have a unique opportunity to apply your skills across a wide range of industries.