9706 · Accounting · A Level

A Level Accounting (9706)

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Accounting is the language of business — the discipline that records, analyses and communicates the financial performance of every organisation. AS & A Level Accounting is the direct foundation for degrees in accounting and finance and for the professional pathways to ACCA, CA, CIMA and CPA. It develops a rare combination of technical precision and commercial judgement that universities and employers value highly. This course takes the student from the double-entry system all the way to published company accounts, business acquisitions, and advanced cost and management accounting for decision-making. The emphasis throughout is on accuracy of technique and clarity of presentation, together with the analysis and evaluation that separate the top grades.

Last updated Jul 2026English

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What this course covers

A quick view of the syllabus areas included in this course. Open the detailed curriculum below for individual lessons, quizzes, assignments, and resources.

Module 1 · 6 items
AS · Module A — The accounting system (Lectures 1–6)
Module 2 · 6 items
AS · Module B — Verification & financial statements (Lectures 7–12)
Module 3 · 3 items
AS · Module C — Costing (Lectures 13–15)
Module 4 · 7 items
A2 · Module D — Financial accounting (Lectures 16–22)
Module 5 · 8 items

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Course content

5 modules · 30 lessons

Full lesson titles shown below. Open lesson content unlocks after your enrolment payment is verified.

Module 1
AS · Module A — The accounting system (Lectures 1–6)
6 items
- Foundations of accountingLesson
- Books of prime entry & the trial balanceLesson
- Non-current assets: depreciationLesson
- Disposals & revaluationLesson
- Accruals, prepayments & receivablesLesson
- Correction of errorsLesson
Module 2
AS · Module B — Verification & financial statements (Lectures 7–12)
6 items
- Bank reconciliationLesson
- Control accountsLesson
- Sole trader financial statementsLesson
- Partnership accounts ILesson
- Partnership accounts IILesson
Module 3
AS · Module C — Costing (Lectures 13–15)
3 items
- Cost classification & elementsLesson
- Overheads & absorption costingLesson
- Marginal costingLesson
Module 4
A2 · Module D — Financial accounting (Lectures 16–22)
7 items
- Manufacturing accountsLesson
- Published company accountsLesson
- International accounting standardsLesson
- Statement of cash flowsLesson
- Business acquisition & mergerLesson
Module 5
A2 · Module E — Cost & management accounting (Lectures 23–30)
8 items
- Activity-based costingLesson
- Marginal costing for decisionsLesson
- Short-term decisionsLesson
- Standard costing: cost variancesLesson
- Standard costing: sales & reconciliationLesson

A Level Accounting (9706)

What this course covers

AS · Module A — The accounting system (Lectures 1–6)

AS · Module B — Verification & financial statements (Lectures 7–12)

AS · Module C — Costing (Lectures 13–15)

A2 · Module D — Financial accounting (Lectures 16–22)

Students also bought

Ready to Find the Right Tutor for Your Child?

A2 · Module E — Cost & management accounting (Lectures 23–30)

What you'll learn

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Course content

AS · Module A — The accounting system (Lectures 1–6)

AS · Module B — Verification & financial statements (Lectures 7–12)

AS · Module C — Costing (Lectures 13–15)

A2 · Module D — Financial accounting (Lectures 16–22)

A2 · Module E — Cost & management accounting (Lectures 23–30)

Requirements

Course details