+44 1865 636 100
Home » Courses » Cambridge International AS and A Level Accounting (9706) *FROM SEP 2020*

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.

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.

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

Next steps

Request further information

Talk to your school's Exams Officer

Register your students


Cambridge IGCSE


Online Courses


Find out more


Cambridge International A Level


Online Courses


Find out more


IB Diploma


Online Courses


Find out more

Building 9400
Oxford Business Park North
Alec Issigonis Way

Telephone: +44 1865 636 100

Email: admissions@pamojaeducation.com