Accounting A Level

Due to ongoing reforms, the final opportunity to sit exams for this specification is Summer 2018.

The deadline for enrolling is 30th November and we strongly recommend adding our Fast Track service to your enrolment.

Our home study A level in accounting is an excellent introduction to the financial aspects of business. Covering all the key areas relating to finance and book-keeping, including ledgers, the principles of accounting and how it impacts upon business decisions, this distance learning course is essential for anyone wishing to work in accounting or study a business-related subject. It will provide a good fundamental understanding of the numbers of business for anyone thinking about working in business or starting their own company.



Course requirements

No prior knowledge of accounting is necessary. Maths to GCSE level or equivalent is advisable. This is an online course so you will also need access to the internet.

Duration of study

As a guideline, you should allow for between 250 and 300 hours' study time, plus additional time for completing assignments. You will have tutor support for a period up until the final exam opportunity in Summer 2018.


This course follows specifications 2120 (A level), 1121 (AS) and 2121 (A2) from the awarding organisation AQA. Full details of the specifications can be obtained from AQA's website.


Unit 1 - Introduction to financial accounting
  • Accounting records: documents used in business transactions
  • Accounting records: initial entries
  • Accounting records: ledgers
  • The trial balance
  • Final accounts: a basic introduction
  • The general journal
  • Checking the ledger
  • Making adjustments to the accounts
  • Fixed asset values, depreciation and disposals

Unit 2 - Financial and management accounting
  • Accounting principles, concepts and conventions
  • Further study of journals, trading and profit and loss accounts, and balance sheets
  • An introduction to limited companies
  • Ratio analysis
  • Introduction to budgeting and budgetary control
  • Computers in accounting and social accounting

Unit 3 - Further aspects of financial accounting
  • Sources of finance
  • Incomplete records
  • Partnership accounts
  • Published accounts of limited companies
  • Cash flow statements
  • Accounting standards
  • Stock valuation

Unit 4 - Further aspects of management accounting
  • Manufacturing accounts
  • Marginal costing
  • Absorption costing and activity-based costing
  • Costing methods and decision-making
  • Standard costing and variance analysis
  • Capital investment appraisal
  • Budgeting – further considerations
  • Decision-making: social accounting

Exams and assessment

Four exams:
  • 2 hours, 25% of marks
  • 2 hours, 25% of marks
  • 1 hour 30 minutes, 25% of marks
  • 1 hour 30 minutes, 25% of marks

Non-exam assessment (NEA):
  • None


Assignments do not contribute towards your final grade but provide you with an opportunity to submit work to your tutor for marking and feedback. This will help you to gauge your progress as you work through the course.

This course has:
  • 1 introductory assignment
  • 7 AS assignments
  • 8 A2 assignments

Set texts and resources

There are no additional set texts.

Using learn@nec

Your course is delivered online through learn@nec, so it’s important that you have access to a computer and the internet. We recommend that your computer is using one of the following operating systems and browsers to improve your experience of using learn@nec:

Operating systems:
  • Windows 7 or later
  • Mac OSX 10.7 or later
  • Google Chrome OS
  • Android 4.4 or later, using the Chrome browser
  • iOS 6 or later, using the Safari browser

  • Google Chrome (latest version)
  • Mozilla Firefox (latest version)
  • Safari 6 or later
  • Internet Explorer 10 or later (excluding IE11)

learn@nec may work on other operating systems and browsers with some restrictions. You can see full details of the system requirements by clicking here.

How to enrol

There are several ways to enrol with NEC:
  • Click the ‘Enrol now’ button above.
  • Telephone us on 0800 389 2839 or +44(0)1223 400200 and speak to our course advice team.
  • Ask us to send you an enrolment form which you can complete and return by post.

Paying in instalments

It’s your choice: you can pay in full at the point of enrolment, or you can spread the cost over monthly instalments with our finance offer. To pay in instalments you will need to enrol by telephone.

Representative examples:
For the full A level
Course fee:  
Amount of credit:  
Monthly payment:  
Duration of agreement:  
Total repayable:  
Rate of interest:  
0% APR representative.  
  6 months

For AS level or A2 level
Course fee:  
Amount of credit:  
Monthly payment:  
Duration of agreement:  
Total repayable:  
Rate of interest:  
0% APR representative.  
  6 months
  0% (fixed)

The National Extension College (NEC) is the trading name of the Open School Trust, which is authorised and regulated by the Financial Conduct Authority (register number 676788). Finance is provided through the Deko platform by a number of lenders. You will be offered the best rate available based on your credit history and the lenders’ credit decision policies.

Deko is a trading name of Pay4Later Ltd who act as a credit intermediary. They are registered in England and Wales (company number 06447333) and authorised and regulated by the Financial Conduct Authority (register number 728646). For more information please go to or visit
Including area code and country code (if outside of UK)

A Level Accounting Course Sample

Thank you for your interest in this course.

Please fill out your details below, and you will receive an email containing a link to download the course sample.

What our students say...

Faith Dixon studied A level accounting while she was working on board ship. Having already completed A levels in biology and chemistry she was keen to move into accountancy and saw the A level as the first step. “I enjoyed the challenge of learning something new,” she said. Faith achieved a pass at grade C.