Cambridge International AS and A Level

Course structure

The course covers the following topics:

Year 1 - AS Level

• The accounting cycle and double entry system
• Trial Balance and financial statements
• Adjustments to financial statements
• Reconciliation and verification
• The development of financial statements
• Ratio analysis
• Costing for labour and materials
• Marginal costing and business planning
• Preparation for A Level

Year 2 - A Level only 

• Specialised financial statements
  • Manufacturing
  • Consignment accounts
  • Joint venture
  • Clubs & societies
  • Business purchase and merger
• Limited companies
• Investment appraisal
• Cost, budgeting and budgetary control
• Revision (of AS topics) and exam technique

In each year there is also time for revision and trial examinations. 

Activities and assessments

The course includes the following activities: readings and case studies on real accounting situations, quizzes, self-assessments and marked written assignments. Teachers will review and grade assignments during the course. There are also unit discussions to support students with each topic.

The final examination consists of three externally-assessed papers:

• Paper 1—1 hour, 30% AS/15% AL, multiple choice questions
• Paper 2—1 hour 30 minutes, 70% AS/35% AL, structured questions
• Paper 3—3 hours, 50% AL, two sections with structured questions 

Advice from our teachers

In order to succeed in International AS and A Level Accounting, we recommend students set aside ten to fifteen hours a week to study. It is important that students regularly keep up with the readings and the course activities in a timely manner. And that they contact their Pamoja teacher if they fall behind or need help with assignments.

Minimum entry requirements

To successfully study Cambridge International AS and A Level with us, students need to have attained:

• a grade C (or grade 4) and above in IGCSE English and Mathematics (or the equivalent in an internationally recognised qualification).
• A Cambridge O Level or IGCSE in Accounting or equivalent is also an advantage. An interest in finance and business operations is also essential.

It is the school’s responsibility to ensure that the student has met these minimum entry requirements. Pamoja Taught courses and Pamoja teachers assume that these minimum entry requirements have been met and the student therefore has the necessary foundational knowledge and ability to work at the pace required by the course.

Benefits for students

Taking International AS and A Level Accounting will enable students to:

• become experienced in a wide range of technical and social tools
• develop skills like time management, communication and digital literacy