Areas Of Study:

AS Level content

1 Financial accounting (AS Level)

1.1 Types of business entity

1.2 The accounting system

1.3 Accounting for non-current assets

1.4 Reconciliation and verification

1.5 Preparation of financial statements

1.6 Analysis and communication of accounting information

2 Cost and management accounting (AS Level)

2.1 Costs and cost behaviour

2.2 Traditional costing methods

A Level content

3 Financial accounting (A Level)

3.1 Preparation of financial statements

3.2 Regulatory and ethical considerations

3.3 Business acquisition and merger

3.4 Computerised accounting systems

3.5 Analysis and communication of accounting information

4 Cost and management accounting (A Level)

4.1 Activity based costing (ABC)

4.2 Standard costing

4.3 Budgeting and budgetary control

4.4 Investment appraisal