Skip to content ↓

Business - Accounting






Business Accounting Mr Harris AQA A level


Ever considered a career in banking, finance or accounts?  If so, then Accounting is an ideal A level.  You will learn how businesses record, evaluate and use financial information.  Whether you want to work for a big business or own a small business, knowledge of financial management is vital.  Students will be equipped with the skills and knowledge to construct and alter various accounting documents, such as Income Statements, Statements of Financial Position, Statements of Cash Flow and Budgets.  Even the best business ideas get nowhere without sound financial management!  A level accounting is actually a good grounding for any business or finance related degree and for later professional qualifications.

Course Entry Requirements

You must have at least grade 6 in English and grade 6 in Mathematics.  You will enjoy working with numbers and have an interest in business.

Course Aims

Students will gain an understanding of the importance of effective accounting information systems and an awareness of their limitations.  They will understand the purposes, principles, concepts and techniques of accounting.  The transferable skills of numeracy, communication, ICT, application, presentation, interpretation, analysis and evaluation in an accounting context will be acquired as will an appreciation of the effects of economic, legal, ethical, social, environmental and technological influences on accounting decisions.  Students will practice decision making techniques and improve their capacity for methodical and critical thought.

Course Content

The course is divided into 18 topics.  You will learn the fundamentals of record-keeping and the purposes, techniques and consequences of effective financial accounting.  We will consider how financial accounting helps in the measuring, monitoring and planning of successful business operations.

Financial Accounting.  In these sections students study the purpose of accounting, accounting records including subsidiary books and ledger accounts, the verification of accounting records and trading and profit and loss accounts and balance sheets including adjustments.  In the second year we explore incomplete accounting records, partnerships, financial accounting in limited companies, statements of cash flow and international accounting standards.

Financial and Management Accounting.  This involves different types of business organisation and a number of key accounting concepts.  Students also examine further aspects of the preparation of final accounts and balance sheets as well as ratio analysis and the assessment of business performance.  We then explore further the ways in which accounting techniques can be used to aid the management of a business and contribute to effective decision-making.  Students learn about manufacturing accounts, cost concepts, techniques for making capital investment decisions, budgetary control and social accounting.


There are two 3 hour written papers at the end of Year 13, each worth 120 marks and each contributing 50% to the final exam.

Progression and Careers

There are a range of pathways into the profession; work based, vocational or graduate entry.  A popular route is to study accountancy or a finance related degree, many of which include work experience at various accountancy firms, and then study for professional accountancy exams.

Exam Board

AQA Accounting 7127

Contact Name

For further information, please see Miss King – Head of Business Studies or Mr Harris – Teacher of Accounting.