A-Level Accounting Course Structure and Teaching Approach

Exam Boards: AQA, Edexcel, Cambridge A-Level

Course Structure

The A-Level Accounting course develops students' understanding of advanced accounting principles and their application in various contexts. The course builds analytical, evaluative, and practical skills, preparing students for university studies or professional careers in finance and accounting.

1. Topics Covered (Aligned with Exam Boards)

Core Topics (Common to AQA, Edexcel, and Cambridge A-Level):

• 1. Introduction to Accounting (10 hours)
  • The Purpose of Accounting and Types of Businesses.
  • Stakeholders and Their Use of Accounting Information.
• 2. Financial Accounting (50 hours)
  • Double Entry Bookkeeping and Journals.
  • Preparation of Financial Statements for Sole Traders, Partnerships, and Limited Companies.
  • Depreciation and Disposal of Non-Current Assets.
  • Adjustments: Accruals, Prepayments, Bad Debts, and Provision for Doubtful Debts.
  • Bank Reconciliation Statements and Correction of Errors.
• 3. Cost and Management Accounting (50 hours)
  • Types of Costs: Fixed, Variable, and Semi-Variable.
  • Marginal and Absorption Costing.
  • Budgeting: Preparation, Monitoring, and Variance Analysis.
  • Break-Even Analysis and Contribution.
• 4. Advanced Financial Accounting (20 hours)
  • Published Financial Statements and Interpretation (AQA, Edexcel).
  • Ratio Analysis: Liquidity, Profitability, and Efficiency.
  • Consolidated Accounts (Cambridge A-Level).
• 5. Decision-Making Using Accounting Information (10 hours)
  • Investment Appraisal Techniques: Payback Period, Net Present Value, and Accounting Rate of Return.
  • Ethical Considerations in Accounting Practices.
• 6. Examination Preparation (10 hours)
  • Board-Specific Question Practice.
  • Time Management and Exam Strategies.

Exam Board-Specific Topics:

• AQA: Emphasis on analysis and evaluation of financial data for business decision-making.
• Edexcel: Focus on financial accounting concepts and real-world application.
• Cambridge A-Level:
  • Greater depth in published accounts and international standards (IFRS).
  • Detailed coverage of group accounts and partnerships.

Teaching Approach

• 1. Building a Strong Foundation:
  • Each topic is introduced with step-by-step explanations to ensure conceptual clarity.
  • Emphasis on mastering double-entry bookkeeping before advancing to complex areas.
• 2. Interactive and Practical Learning:
  • Real-world examples and case studies to contextualize topics.
  • Practical exercises in preparing and analyzing financial statements.
• 3. Exam-Focused Techniques:
  • Regular timed assessments to practice board-specific question styles.
  • Emphasis on mastering calculation accuracy, interpretation, and evaluative writing skills.
• 4. Customized Learning Materials:
  • Board-specific notes and summaries.
  • Past paper question banks and model answers.
• 5. Regular Feedback and Support:
  • Detailed feedback on assessments to identify and improve weak areas.
  • One-on-one sessions for personalized guidance.

Completion Time

The course is designed to be completed in 140-150 hours, depending on the exam board and student pace.

• Weekly Schedule: 3-4 hours per week (10-12 months).
• Intensive Option: 6-7 hours per week (6-8 months).

Additional Support

• 1. Trial Classes: A free or discounted 1-hour session to introduce students to the course.
• 2. Flexible Payment Options: Weekly or monthly payments. Upfront payment discount of 5-10%.
• 3. Revision Courses: Intensive holiday sessions for final exam preparation.
• 4. University and Career Support: Guidance for students pursuing degrees or careers in accounting, finance, and business.