Macleans College
12ACC - Accounting - 9706 AS Level
Subject Description
Teacher in Charge: Mrs C. Guthrie, Miss S. Lal.
12 Accounting - 9706 AS Level
AS Accounting allows learners to take the first step towards a career in accountancy and business. The course will enable students to apply accounting concepts, principles and practices. Students will gain an understanding of the role of accounting and develop a critical and analytical approach to examining and evaluating both qualitative and quantitative accounting information.
This course follows on from the MCERT Accounting course, and is essential if a student wants to study Accounting at A Level.
TOPICS COVERED
Types of business entity
The accounting system
Accounting for non-current assets
reconciliation and verification
Preparation of financial statements
Analysis and communication of accounting information
Costs and cost behaviour
Traditional costing methods
Pathway
The A Level (A2) expands on the material already covered as part of the AS course, but requires more analytical thinking and application. It allows learners to apply accounting knowledge to analyse and present information, give reasoned explanations, and make judgements and recommendations.
Assessment Information
| Paper | Description | Type | Weighting |
|---|---|---|---|
| Paper 13 | Multi Choice | External | 30.00% |
| Paper 23 | Structured Questions | External | 70.00% |
Disclaimer
All subjects for 2025 are subject to numbers and staff.
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