A / AS Level
2 years

What is Accounting?

If you have ever wondered how businesses calculate their profits and where they get their money from, this could be the course for you. You will study how to compile accounts for a range of business organisations including sole traders, partnerships and companies, starting with source documents and the double-entry bookkeeping process, working through to trial balances and final accounts. You will also investigate management accounting issues such as manufacturing accounts, costing and budgeting and investment appraisal.

Is Accounting suitable for me?

Students enjoy learning how to compile accounts and the satisfaction of producing accurate final accounts. Examining the published accounts of large companies is also an interesting topic where students investigate share prices and real businesses. However, students can find it challenging learning the detailed format of the different accounts and undertaking calculations following the rules of accounting. Students should be aware that there is a lot of factual learning required in this subject.

How will I learn?

You will learn by actively practising accounting techniques in class in order to build up your skills and confidence. Most work will be done independently and you will have ample opportunities to practise questions for homework. You will also discuss, and reflect on your work in small groups.

How will I be assessed?

Coursework: AS - 0%; A2 - 0%.

AS Level: compulsory questions with sub-questions.
A2 Level: compulsory questions with sub-questions.

The majority of questions will involve numbers, with some written questions.


You can go to university to study Accounting and Finance or a number of accounting related subjects such as Business Studies, Management Science, Marketing, Banking and Finance, International Business or Economics. Accounting is a useful subject to help your understanding at degree level in many business subjects. You can go on to study professional accounting qualifications after your degree.

Accounting is a very useful subject to have studied if you go straight into employment after A Levels. You can join a trainee accounting scheme and complete your professional accounting examinations.

Entry requirements

Students studying 3 or 4 AS level programme should normally have achieved an average GCSE point score of 5.5 or above and at least a grade C in Maths and/or English, although a Grade B in Maths is desirable for Accounting. 

You can check your likely GCSE point score by going to 'Choosing the Right Course' and entering your predicted grades.

Course costs

All students will be expected to provide their own textbooks, stationery, file for notes and calculators.

Essential: textbook approximately £18, simple calculator £5.

If the costs of equipment, materials and trips may cause you financial hardship, you may wish to read through details of our financial support scheme on our website.

Course Code