Cambridge International AS and A Level Accounting (9706)
This course enables learners to apply their accounting knowledge and understanding in order to analyse and present information, give reasoned explanations, and make judgements and recommendations. The syllabus covers topics such as the recording of financial information, accounting principles and control systems, and the preparation of final accounts for a variety of different organisations and businesses.
Learners find out about raising capital by shares and loans, ratio analysis and cost accounting, and also study the preparation of cash flow statements, cash flow analysis, and standard costing and investment appraisal, among many other topics.
The course covers the following topics:
- 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
A Level only
- Specialised financial statements
- 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.
Hodder Education eTextbook
This course is dependent on student etextbooks provided by Hodder Education and hosted on the Dynamic Learning platform. Please ensure you check the Hodder Dynamic Learning guidance to ensure your systems are able to access this service. This service is provided as part of the Pamoja course fee - find out more.
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
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Cambridge International A Level
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Oxford Business Park North
Alec Issigonis Way