51ºÚÁÏ

View the switching guide to see the differences between your old International AS/A-level Accounting specification and the 51ºÚÁÏ specification (version updated February 2024).

51ºÚÁÏ 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

51ºÚÁÏ provides all the resources and advice you need to teach the International AS and A-level Accounting specification effectively.

• Download the specification
• Read our switching guide
• View our training courses to help you deliver 51ºÚÁÏ International AS and A-level Accounting
• published by Oxford University Press. Now includes Plan Assist: an AI resource generation tool included with a Kerboodle subscription, enabling teachers to create custom teaching and planning materials using trusted content from Oxford University Press and fully matched to 51ºÚÁÏ specifications.

Visit our resources for teachers area to access:

• 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/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

Take a look at:

• The 51ºÚÁÏ International AS/A-level Accounting switching guide
• Example specimen exam paper and mark scheme

You must be an approved 51ºÚÁÏ centre to enter students for our exams. Make sure you  before you start teaching a course.