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Teacher Resource Bank

GCE Accounting
Scheme of Work (Revised August 2011)

Copyright © 2011 AQA and its licensors. All rights reserved. The Assessment and Qualifications Alliance (AQA) is a company limited by guarantee registered in England and Wales (company number 3644723) and a registered charity (registered charity number 1073334). Registered address: AQA, Devas Street, Manchester M15 6EX. Mr Andrew Hall, Chief Executive.

Teacher Resource Bank / GCE Accounting / Scheme of Work / Version 2.0

SCHEME OF WORK
Introduction
This scheme of work has been designed to offer support for teachers when planning delivery of the new AQA GCE Accounting specification. The sequence of topics and the approximate timings are suggestions only.

The scheme of work has been based on the following assumptions. OVERVIEW
Autumn term all content

Unit 3

Unit 4

Spring and summer terms: content
delivered between sitting January
assessment and mid May

13 weeks

2 weeks

3 weeks

Autumn term: remaining content
covered

13 weeks

2 weeks

Spring and summer terms: content
delivered between January
assessment and mid May

13 weeks

Summer term: remaining content
covered

Year 2

2 weeks

Spring term: revision and sitting
assessment first 2 weeks

Unit 2

Spring term : revision and sitting
assessment first 2 weeks

Summer term: some content
covered before end of term

Unit 1

13 weeks

Summer term: revision and sitting
examination

Year 1

2 weeks

15 weeks

15 weeks

18 weeks

15 weeks

Teachers are, of course, free to adapt this scheme of work to suit the circumstances within their own centres and with their own groups of students. It is inevitable that the time available per week for timetabled delivery of the subject will vary from centre to centre. Some centres will have longer or shorter terms depending on the provision of half-term holidays, start of the academic year, etc, so the time available for teaching topics in the table above should be extended or compressed accordingly.

Furthermore, at some centres all students may be given the opportunity to take an examination in January, while at other centres, examinations may only be available in the summer term. If examinations are only available in the summer term, the weeks available for content delivery will be slightly greater than shown above. Finally, the post summer term examination period may, or may not, be available as a time to start work on the first A2 unit.

Copyright © 2011 AQA and its licensors. All rights reserved.

2

Teacher Resource Bank / GCE Accounting / Scheme of Work / Version 2.0

ACCN1 (AS) INTRODUCTION TO FINANCIAL ACCOUNTING
Topic

Main Content

Purposes of
Accounting

Reasons for keeping accounting records.
Stakeholders in a business and how they benefit from
accounting records.

Basic doubleentry skills

Getting started with double-entry: simple balance sheets as a means of understanding terms: assets, liabilities and capital.

Week

1

Preparing simple ledger accounts.
Developing skills in making double-entry records, including how to balance accounts.
Trial
balances

Using a trial balance to check arithmetical accuracy of accounts.

Simple final
accounts

Preparing simple final accounts as part of the double-entry
system.

Continued development of skills in double-entry record keeping.

Continued development of skills in double-entry record keeping including trial balances and final accounts.
Balance
sheets

Developing the presentation of balance sheets: fixed assets, current assets, current liabilities, long-term liabilities, capital, etc. Continued development of skills in double-entry record keeping including trial balances, final accounts and balance sheets.

2

3

4

5

Cash books

Preparing two- and three-column cash books; recording cash
discounts; source documents for money transactions.

6

Day books...
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