LEVEL AS/A2 STAFF CONTACT: Mr. John Haworth
ENTRY REQUIREMENTS:
GCSE Grade C or above in English and Maths.
The aims of this course are to:
· Develop knowledge and understanding of the purposes of accounting, its concepts, techniques and procedures.
· Apply this knowledge and understanding to a variety of accounting problems. · Encourage students to acquire a range of important and transferable skills – data skills and the manipulation of data, presenting arguments and making judgements, recognising the nature of problems and solving them, and planning work within the time available.

COURSE CONTENT
The course consists of four units, two studied at AS level and examined at the end of the first year one and two further units at A2, examined at the end of the second year. Unit 1 includes an introduction to Financial Accounting, and the reasons and benefits to business for keeping accounting records. Students will be able to prepare and understand accounting records, to be able to verify the accuracy of double-entry records, and be able to prepare trading, profit and loss accounts and balance sheets. Unit 2 allows the student to develop their understanding of financial accounting and how it can provide information for monitoring and measuring business performance. In this unit students will be introduced to Management Accounting, particularly in the area of budgetary control, and will be able to understand its benefits and limitations. Unit 3 allows students to develop knowledge and understanding of some of the issues which affect businesses such as sources of finance, the preparation of accounts from incomplete records, accounting standards and stock evaluation. Unit 4 provides a opportunity for students to develop further ways in which accounting techniques can be used to aid the management of businesses and contribute to effective decision-making. These techniques include manufacturing accounts, costing, capital investment appraisal, and forecasting.