NEW: International AS and A-level Accounting (9615)

Prepare your students to thrive in further study and employment

Our International AS/A-level Accounting course emphasises applying skills to practical contexts, so your students are ready to take on the challenges accountants face in the workplace.

  • Modular assesssment structure ensures a flexible approach to exams, meaning students can demonstrate the best of their abilities.
  • Grounded in professional relevance, students are equipped with the necessary skills to thrive in the workplace.
  • Builds on the skills developed in the OxfordAQA International GCSE Accounting qualification to provide a cohesive learning journey for students.

International AS and A-level Accounting (9615)

View the switching guide to see the differences between your old International AS/A-level Accounting specification and the OxfordAQA specification (version updated February 2024).

OxfordAQA International AS/A-level Accounting covers the following topics:

  • An introduction to the role of the accountant in business
  • Types of business organisation
  • The double entry model
  • Verification of accounting records
  • Accounting concepts used in the preparation of accounting records
  • Preparation of financial statements of sole traders
  • Limited company accounts
  • Analysis and evaluation of financial information
  • Budgeting
  • Marginal costing
  • Standard costing and variance analysis
  • Absorption and activity based costing
  • Capital investment appraisal
  • Accounting for organisations with incomplete records
  • Partnership accounts
  • Accounting for limited companies
  • Manufacturing accounts
  • Clubs and non-profit making organisations
  • Interpretation, analysis and communication of accounting information
  • The impact of ethical considerations

OxfordAQA provides all the resources and advice you need to teach the International AS and A-level Accounting specification effectively.

This specification is part of our new 2024 suite of International GCSE, AS and A-level qualifications. Our team of experts are busy producing more teaching and learning support resources for your teaching staff. Visit our resources for teachers area to keep up to date with new resources as they are made available, including:

  • Schemes of work to allow you to plan how to deliver the specification in a way that will best suit you and your students
  • Teaching guidance to outline clearly the scope of teaching and learning
  • Topic tests and mock exam analysers to allow you to track your students’ progress throughout the teaching year

This is a modular qualification, with four papers over the AS and A-level teaching period.

AS Paper 1 – Introduction to Financial Accounting:

  • An introduction to the role of the accountant in business
  • Types of business organisation
  • The double entry model
  • Verification of accounting records
  • Accounting concepts used in the preparation of accounting records
  • Preparation of financial statements of sole traders
  • Analysis and evaluation of financial information
  • 2 hours
  • 80 marks
  • 50% of AS-level, 20% of A-level

AS Paper 2 – Financial Management and Accounting:

  • An introduction to the role of the accountant in business
  • Types of business organisation
  • The double entry model
  • Limited company accounts
  • Analysis and evaluation of financial information
  • Budgeting
  • Marginal costing
  • 2 hours
  • 80 marks
  • 50% of AS-level, 20% of A-level

A-level Paper 1 – Financial Accounting:

  • Accounting for organisations with incomplete records
  • Partnership accounts
  • Accounting for limited companies
  • Manufacturing accounts
  • Clubs and non-profit making organisations
  • Interpretation, analysis and communication of accounting information
  • The impact of ethical considerations
  • 2 hours 15 minutes
  • 90 marks
  • 30% of A-level

A-level Paper 2 – Accounting for Analysis and Decision Making:

  • Standard costing and variance analysis
  • Absorption and activity based costing
  • Capital investment appraisal
  • Accounting for limited companies
  • Interpretation, analysis and communication of accounting information
  • The impact of ethical considerations
  • 2 hours 15 minutes
  • 90 marks
  • 30% of A-level

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You must be an approved OxfordAQA centre to enter students for our exams. Make sure you become an OxfordAQA centre before you start teaching a course.

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Course specification
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