Specification points

AQA A-level Accounting 7127

18 points in 18 topics, with AQA's codes and titles.

Codes and titles are read by a script from AQA's published specification and have not been checked by a person. What each point covers is in the specification itself: AQA’s specification.

3.1 An introduction to the role of the accountant in business

3.2 Types of business organisation

3.3 The double entry model

3.4 Verification of accounting records

3.5 Accounting concepts used in the preparation of accounting records

3.6 Preparation of financial statements of sole traders

3.7 Limited company accounts

3.8 Analysis and evaluation of financial information

3.9 Budgeting

3.10 Marginal costing

3.11 Standard costing and variance analysis

3.12 Absorption and activity based costing

3.13 Capital investment appraisal

3.14 Accounting for organisations with incomplete records

3.15 Partnership accounts

3.16 Accounting for limited companies

3.17 Interpretation, analysis and communication of accounting information

3.18 The impact of ethical considerations