AS year one, A level year two (as part of a full time A level programme). About the course Accounting is a specialist study within the business area. It focuses on how businesses keep records of their financial transactions and then prepare financial statements and analyse how well the business is performing. It is an important aspect of all businesses that they manage their finances well in order to be successful. In the AS year you will learn various different aspects of book keeping (recording) as well as how to prepare the year end accounts for a variety of business types such as sole traders and partnerships, as well as non-profit making organisations such as clubs and societies. There will be an introduction to management accounting topics which help decision making within a business such as budgeting future cash flow. At A2 the financial accounting topics are studied to a greater depth, relating to limited companies. The cost and management accounting topics studied at A2 include capital investment appraisal, budgeting and different costing techniques. The use of accounting information will be applied to management decision making. An additional course in Computerised Accounts, leading to a recognised qualification using Sage Accounting Software, will be on offer.