Exam Board: OCR

Course leader: Mr Hughes

Course name: AS /A2 Accounting


General Information

In what aspects of life is it not useful to have a good understanding of finance? In both your personal and professional life controlling your finances is very important.

Accounting at A level is not just for students who wish to have a career as an accountant but for any profession where an understanding of and ability to deal with financial issues is important – in today’s world that is almost any profession!

Accounting at A level is a challenge but the rewards which the gaining of financial skills can bring can be high. If you wish to go into business or study Management courses at university then Accounting is just the course you are looking for.

Course Outline

The aims of the course are to develop:

  • Understanding of the importance of effective accounting in modern business practices.
  • Understanding of the purposes, principles, concepts and techniques of accounting.
  • The transferable skills of numeracy, communication, ICT, analysis and evaluation in an accounting context.
  • An appreciation of the effects of economic, legal, ethical, social,environmental and technological influences on accounting decisions.
  • A capacity for methodical and critical thought.


Assessment is by examination for all units. Each exam can be taken on more than one occasion with the highest mark gained being counted towards the qualification.

Course content

Year 12

Unit 1: Accounting Principles

  • Introduction to Accounting Principles
  • The Trial Balance
  • Accounting Concepts
  • Classification of Expenditure
  • Changing Asset Values
  • Ledger Entries and Adjustments
  • Final Accounts

Unit 2: Accounting Applications

  • The Journal
  • Correction of Errors
  • Control Accounts
  • Accounting Adjustments and Statements
  • Sole Trader
  • Partnership
  • Clubs and Societies
  • Analysis and Evaluation of Accounting Statements
  • An Introduction to Budgeting
  • ICT in Accounting

Year 13

Unit 3: Company Accounts and Interpretation;

  • The Preparation of Final Accounts for Limited Companies
  • Financing
  • The Role of Accounting Standards
  • Analysis and Interpretation of Accounts

Unit 4: Management Accounting;

  • Budgeting and Budgetary Control
  • Standard Costing and Variance Analysis
  • Capital Expenditure Appraisal
  • Stock
  • Costing and Decision-making
  • Costing Applications
  • Social Responsibility

Careers and Higher Education Opportunities

University for careers in accounting, business management or any career where you will have some role in the financial control of the organisation such as dentist, medical or legal practices and partnerships.

Bookkeeping courses (AAT) to work within Accounting departments.

Extra-curricular enrichment opportunities

Regular after school sessions are available for students either on a one to one basis or for group work.