The Accounting A Level programme is split into two major components - AS and A2. There are thirteen tutor-marked assignments (known as TMAs). The programme covers the following:
• The Accounting Information System or Introduction to Published Accounts of Limited Companies
• Financial Accounting
• Management Accounting
• Further Aspects of Financial Accounting
• Published Accounts of Limited Companies
• Further Aspects of Management Accounting.
Assessment is by six written papers of equal weighting.
A Level is the foundation upon which higher education and successful careers are built, our tutor supported open distance learning A Level Accounting course provides the necessary knowledge, skills and qualification without disrupting your current lifestyle.
The DCA Home Learning Accounting A Level course provides the core knowledge and skills needed to embark on a rewarding pathway to success. The distance learning Accounting A Level course is specially designed, allowing you to learn about Accounting at AS and A2 level, through flexible and cost-effective home study at your own time and pace.
With the distance learning Accounting A Level course, online study resources and a personal tutor are available to guide you throughout your studies, and your Student Advisor is a Freephone call away.
Entry Requirements: Because the distance learning Accounting A Level course is comprehensive, some prior knowledge or skills are required. In general, DCA will admit students for A Level who have a minimum of 4 GCSEs at grade C and above. These would ideally include English and Maths.
The DCA Accounting A Level course provides an award from the AQA, a nationally recognised body. The A Level award is recognised by employers and higher education providers as proof of your ability and determination to succeed. Many people pass A Levels through home study.
If you'd like to advance your knowledge or to earn more money from a career where A Level Accounting is an essential qualification, and to enjoy increased status and security, the DCA home study A Level Accounting course is the ideal distance learning home study course for you
The Accounting A level course starts by introducing you to accounting information systems and how they are used in the financial environment. You will study the use of limited companies published accounts as well as how accounting is used in management and decision making processes. In the second part of the A level you would continue to study in all the areas previously mentioned and deepen and strengthen your knowledge of the subject.
Each A Level is split into two halves the AS Level and the A2 Level. Whilst both halves cover approximately the same amount of material, the conceptually harder elements will nearly always be found in the A2. Generally, each half of the A Level will be split into three units. Each unit matches a corresponding exam.
Examinations
Examinations are normally in June, although you may be able to arrange to sit some part of the A Level in January.
Examination Entry Information
DCA will provide whatever help we can with examination information, finding an exam centre and authenticating coursework but entering examinations is entirely the responsibility of the student and the contract for sitting the examinations is between the student and the exam centre. We are not an exam centre and therefore although we can give information and guidance, we cannot make your entry for you, or change an incorrect entry. Full details about exams can be obtained on application. Students will sit external examinations and receive a certificate from the awarding body AQA.
Textbooks
In addition to the recommended text, each programme has a suggested reading list to help you achieve a broader understanding of the subject. Some subjects also require an accompanying textbook which you will need to obtain.
Part One: AS level Course
Module 1: The Accounting Information System
Introduction and Overview
Accounting Records
Recording VAT
Verification of Accounting Records
Trading and Profit Loss Accounts and Balance Sheets
The Use of Computers in Accounting
Module 2: Introduction to Published Accounts of Limited Companies
The Trial Balance
Preparing Company Accounts
Published Company Accounts
Corporate Report Requirements
Module 3: Financial Accounting: Determination of Income
Accounting Principles, Concepts and Conventions
Final Accounts and Balance Sheets
Stock Valuation
Manufacturing Accounts
Limited Liability
Internal Final Accounts
Module 4: Introduction to Accounting for Management and Decision-making
Ratio Analysis
Types of Costs
Break-even Analysis
Budgeting and Budgetary Control
Social Accounting
Part Two: A2 Course
Module 5: Further Aspects of Financial Accounting
Incomplete Records
Non-Profit-making Organisations
Partnership Accounts
Valuation of Assets
Types of Business Organisation and Sources of Finance
Module 6: Published Accounts of Limited Companies and Accounting Standards
Published Accounts and User Groups
Rights Issues; Bonus Issues
Published Accounts and Ratio Analysis
Cash Flow Statements
Accounting Standards
Limitations of Published Accounts
Module 7: Further Aspects of Accounting for Management and Decision-making
Absorption and Marginal Costing
Standard Costing and Variance Analysis
Capital Investment Appraisal
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