AQA A Level Accounting
Syllabus 7127 · 2017-onwards · sourced from AQA — official subject content pages at aqa.org.uk/subjects/accounting/a-level/accounting-7127/specification/subject-content, verified 2026-08-19.
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1. An introduction to the role of the accountant in business
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2. Types of business organisation
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3. The double entry model
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4. Verification of accounting records
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5. Accounting concepts used in the preparation of accounting records
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6. Preparation of financial statements of sole traders
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7. Limited company accounts
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8. Analysis and evaluation of financial information
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9. Budgeting
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10. Marginal costing
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11. Standard costing and variance analysis
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12. Absorption and activity based costing
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13. Capital investment appraisal
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14. Accounting for organisations with incomplete records
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15. Partnership accounts
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16. Accounting for limited companies
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17. Interpretation, analysis and communication of accounting information
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18. The impact of ethical considerations
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