hij Teacher Resource Bank GCE Accounting Notes for Non-AQA Centres

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1 hij Teacher Resource Bank GCE Accounting Notes for Non-AQA Centres Copyright 2007 AQA and its licensors. All rights reserved. The Assessment and Qualifications Alliance (AQA) is a company limited by guarantee registered in England and Wales (company number ) and a registered charity (registered charity number ). Registered address: AQA, Devas Street, Manchester M15 6EX. Dr Michael Cresswell, Director General.

2 Teacher Resource Bank / GCE Accounting / Notes for Non-AQA Centres / Version 1.0 hij GCE Accounting: Comparison of New Specifications for Examinations AQA OCR* AS AS Unit 1: Introduction to Financial Accounting Unit 2: Financial and Management Accounting Each AS unit is worth 25% of total A level or 50% of AS level qualification A2 A2 Unit 1: Accounting Principles This paper is worth 20% of total A level and 40% of AS level Unit 2: Accounting Applications This paper is worth 30% of total A level and 60% of AS level STRUCTURE Unit 3: Further Aspects of Financial Accounting Unit 4: Further Aspects of Management Accounting Each unit is worth 25% of total A level Unit 3: Company Accounts and Interpretation This paper is worth 20% of total A level Unit 4: Management Accounting This paper is worth 30% of total A level klm Copyright 2007 AQA and its licensors. All rights reserved. 1

3 2 Teacher Resource Bank / GCE Accounting / Notes for Non-AQA Centres / Version 1.0 AS AS AS Unit 1: Introduction to Financial Accounting AS Unit 1: Accounting Principles Purposes of accounting Accounting records: subsidiary books and ledger accounts Verification of accounting records Trading and profit and loss accounts and balance sheets including simple adjustments Introduction to accounting principles The trial balance Accounting concepts Classification of expenditure Changing asset values Ledger entries and adjustments Final accounts AS Unit 2: Financial and Management Accounting AS Unit 2: Accounting Applications Types of business organisation Accounting concepts Further aspects of the preparation of the final accounts and balance sheets of sole traders Internal final accounts of limited companies Ratio analysis and the assessment of business performance Introduction to budgeting and budgetary control The impact of ICT in accounting The journal Correction of errors Control accounts Accounting adjustments and statements Organisations Sole trader Partnership Clubs and societies Analysis and evaluation of accounting statements Introduction to budgeting ICT in accounting Copyright 2007 AQA and its licensors. All rights reserved. klm CONTENT

4 Teacher Resource Bank / GCE Accounting / Notes for Non-AQA Centres / Version 1.0 A2 A2 A2 Unit 3: Further Aspects of Financial Accounting A2 Unit 3: Company Accounts and Interpretation Sources of finance Incomplete records Partnership accounts Published accounts of limited companies Accounting standards Stock valuation The preparation of final accounts for limited companies Financing The role of accounting standards Analysis and interpretation of accounts A2 Unit 4: Further Aspects of Management Accounting CONTENT Manufacturing accounts Marginal, absorption and activity based costing Standard costing and variance analysis Capital investment appraisal Budgeting: further considerations Other factors affecting decision-making: social accounting A2 Unit 4: Management Accounting Budgeting and budgetary control Standard costing and variance analysis Capital expenditure appraisal Stock Costing and decision-making Costing applications Social responsibility klm Copyright 2007 AQA and its licensors. All rights reserved. 3

5 4 Teacher Resource Bank / GCE Accounting / Notes for Non-AQA Centres / Version 1.0 AS AS AS Unit 1: 1 hour 30 minutes 80 raw marks (100 UMS) AS Unit 1: 1 hour 20% of the total A level mark 80 raw marks (80 UMS) 2 compulsory structured questions AS Unit 2: 1 hour 30 minutes 80 raw marks (100 UMS) AS Unit 2: 2 hours 30% of the total A level mark 120 raw marks (120 UMS) A2 A2 A2 Unit 3: 2 hours 90 raw marks (100 UMS) This unit is synoptic with Units 1 and 2 A2 Unit 3: 1 hour 30 minutes 20% of the total A level mark 80 raw marks (80 UMS) 3 compulsory structured questions This unit is synoptic with Units 1 and 2 A2 Unit 4: 2 hours 90 raw marks (100 UMS) This unit is synoptic with Unit 2 A2 Unit 4: 2 hours 30% of the total A level mark 120 raw marks (120 UMS) This unit is synoptic with Units 1 and 2 Stretch and challenge is included at A2 through questions requiring: evaluation of accounting issues application of knowledge, understanding and skills to complex situations Copyright 2007 AQA and its licensors. All rights reserved. klm SCHEME OF ASSESSMENT

6 Teacher Resource Bank / GCE Accounting / Notes for Non-AQA Centres / Version 1.0 Both AS and A2: 7 hours Both AS and A2: 6 ½ hours TOTAL TIME In 2009, only AS units will be assessed. From 2010, both AS and A2 units will be assessed. In 2009, only AS units will be assessed. From 2010, both AS and A2 units will be assessed. AVAILABILITY * * Information regarding OCR s specification has been taken from the current official OCR website. klm Copyright 2007 AQA and its licensors. All rights reserved. 5

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