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Khác với chương trình ở cấp độ IGCSE, A-level Accounting gồm 2 chủ đề chính:
Unit 1: Financial Accounting
1.1. The accounting cycle (AS Level)
1.2. Accounting for non-current assets (AS Level)
1.3. Reconciliation and verification (AS Level)
1.4. Preparation of financial statements (AS Level)
1.5. Analysis and communication of accounting information to stakeholders (AS Level)
1.6. Preparation of financial statements (A-level)
1.7. Business purchase and merger (A-level)
1.8. Consignment and joint venture accounts (A-level)
1.9. Computerised accounting systems (A-level)
1.10. Analysis and communication of accounting information (A-level)
Unit 2: Cost and Management Accounting
2.1. Costing for materials and labour (AS Level)
2.2. Traditional costing methods (AS Level)
2.3. The application of accounting to business planning (AS Level)
2.4. Activity based costing (ABC) (A-level)
2.5. Budgeting and budgetary control (A-level)
2.6. Standard costing (A-level)
2.7. Investment appraisal (A-level)
Tóm lại, nội dung chính của A-level Accounting xoay quanh:
A true and fair view
Duality (double-entry)
Consistency
Business entity
Money measurement
Khác với chương trình ở cấp độ IGCSE, A-level Accounting gồm 2 chủ đề chính:
Unit 1: Financial Accounting
1.1. The accounting cycle (AS Level)
1.2. Accounting for non-current assets (AS Level)
1.3. Reconciliation and verification (AS Level)
1.4. Preparation of financial statements (AS Level)
1.5. Analysis and communication of accounting information to stakeholders (AS Level)
1.6. Preparation of financial statements (A-level)
1.7. Business purchase and merger (A-level)
1.8. Consignment and joint venture accounts (A-level)
1.9. Computerised accounting systems (A-level)
1.10. Analysis and communication of accounting information (A-level)
Unit 2: Cost and Management Accounting
2.1. Costing for materials and labour (AS Level)
2.2. Traditional costing methods (AS Level)
2.3. The application of accounting to business planning (AS Level)
2.4. Activity based costing (ABC) (A-level)
2.5. Budgeting and budgetary control (A-level)
2.6. Standard costing (A-level)
2.7. Investment appraisal (A-level)
Tóm lại, nội dung chính của A-level Accounting xoay quanh:
A true and fair view
Duality (double-entry)
Consistency
Business entity
Money measurement
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