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A Level Accounting provides a suitable foundation for the study of Accounting or related Finance courses in higher education.


Why choose Accounting?

Accounting is a finance subject and as such great recognition is given to anyone who has mastered this area. In the real world of business, both national and international, those who work as Accountants command very high salaries and status. A professional qualification in Accounting is often the first step on a career ladder into senior management. Studying A-level Accounting provides a sound foundation for any Accounting or Finance related degree course at university. Equally, it can be studied to gain expertise for someone wishing to take up a business role upon completion of their A-levels.

What is Accounting at DLD?

Financial Accounting

Students will learn to prepare the financial statements of sole traders, partnerships and limited liability companies.They will learn about share issues and dividend calculations. Monitoring and control are two key features in the real world of Accounting. During the course many techniques are employed to master this area such as Control Accounts. Additionally, more in-depth areas of company accounts are studied such as Statements of Cash Flows and Schedule of Non-Current Assets.

Analysis of the financial performance of organisations is also studied covering the profitability and liquidity aspects as well as gearing and investor ratios.

Management Accounting

This area of the syllabus is where problem-solving and decision-making are foremost in the accounting approach. It is future-orientated in perspective with justified recommendations being given by students on appropriate courses of actions to be taken by a given firm. Marginal costing, absorption costing and activity-based costing techniques are all studied. In this part of the syllabus other decision-making techniques such as Capital Investment Appraisal along with the non-financial implications ie social accounting, will be studied.

How is it assessed?

The exams are taken at the end of two years and consist of:

Component Weighting

Paper 1 – 3 hours
Written Exam
Total 120 marks

Paper 2 – 3 hours
Written Exam
Total 120 marks

In both papers, there are three compulsory sections made up of multiple choice and short answer questions, structured and extended answer questions.

What do I need?

Accounting is a numerate subject requiring precision in recording financial data in an accurate manner. It is highly
rule and process bound and a liking for this specific type of approach is a vital requirement in order to succeed in the
subject. The ability to pay attention to fine detail given in the financial data is very important to ensuring successful
completion of accounting questions. Report writing also features so the ability to write in continuous prose is also a
pre-requisite skill.

Good subject combinations

Economics, Business Studies, Government & Politics, Computing and Mathematics are all suitable subjects.
If a student wishes to study for an Accounting and Finance degree at university it is usually a requirement to have
studied A-level Mathematics.


Q. Which exam board do you follow ?
A. We study the AQA Exam Board ( Assessment and Qualifications Alliance )

Q. Do I need to have studied Accounting before ?
A. No, not for this exam board.

After DLD

Many in the real world of industry, commerce and financial services would consider finance to be of the highest
importance in making decisions impacting the performance of a business. The confidence gained from studying Alevel
Accounting will be an asset to any student regardless of the subject they study at university or career path they
will to pursue subsequently. It would be particularly helpful to those who intend to become trainees in a family
related enterprise or are considering an apprenticeship scheme in a recognised Accountancy firm.

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