A-level accounting course is a common choice for business students, so how is the 2023 A-level accounting exam and how to prepare for the A-level accounting exam, the following is the [2023 Alevel Accounting Examination Analysis] provided by Chengdu New Channel Jinqiu, I hope it can help you!
1. A-Level Accounting Course Framework and Content Analysis
A-level accounting is a basic business subject, through the study of accounting can help understand the financial operation and business model of enterprises, and cultivate a business mindset for the future study of various business subjects;
Accounting is not only a collection of numbers, but also cultivates students' comprehensive business thinking. By studying accounting, you will gain a deep understanding of the stories behind financial data and develop analytical and problem-solving skills. This kind of business thinking will be a powerful tool in your future workplace, allowing you to navigate the complex business environment with ease. Accounting provides students with a wealth of subject content and practical application skills. You'll build a solid foundation of financial knowledge by in-depth study of financial statements, cost accounting, and more. This will give you a solid foundation for university studies and finance-related majors, allowing you to do more with less.
Course 1: Fundamentals of U1 AccountingAccounting Fundamentals. The following are the main contents of the course
In this course, we will dive into the fundamentals of accounting to give you a solid foundation in accounting, and here are the main takeaways from the A-Level Accounting course:
1.Account Characteristics and Bookkeeping Logic: We will introduce the characteristics of each account in detail to help you understand the nature of different accounts and their role in the accounting system. At the same time, learn the correct bookkeeping logic to ensure that you can accurately record various financial transactions.
2.Preparation of financial statements: The course will delve into the process of making financial statements, including balance sheets, income statements, and cash flow statements. You will learn how to present the financial position and operating performance of a business accurately and clearly.
3.Accounting Features of Partnerships and Production Enterprises: We will focus on the unique features of partnerships and production businesses by focusing on the accounting characteristics of different types of businesses, so that you can flexibly respond to the accounting challenges of various business models.
4.Error Correction: Learn how to identify and correct errors in accounting records to ensure the accuracy and reliability of financial statements.
5.Cost allocation: The methods and principles of cost allocation enable you to reasonably allocate the costs of the enterprise and provide reliable cost information for decision-making.
6.Functions of Social Accounting: Focusing on social responsibility, understanding the concepts and functions of social accounting fosters sensitivity and understanding of corporate social responsibility.
Course 2: In-depth Exploration of U2 Financial Accounting
This course will give you an in-depth understanding of the complexities of financial accounting, providing you with deeper support for your professional development.
1.M&A: Study the accounting treatment of M&A, understand consolidated financial statements, equity transactions and other related issues, and provide a foundation for your future work in the field of M&A.
2.Capital Structure and Issuance: In-depth analysis of the capital structure of enterprises, learning of issuance and equity management, and providing practical accounting knowledge for corporate financing and investment decisions.
3.In-depth cost accounting: further advanced content of cost accounting, including manufacturing cost calculation, activity costing, etc., to improve your professionalism in cost management.
4.Preparation of cash flow statements: Learn how to prepare cash flow statements accurately and master the key skills of cash management to ensure the continued sound operation of your business.
5.Standard Costing and Project Evaluation: Understand the application of standard costing and how to make financial decisions through project evaluation, providing a feasibility analysis for a company's strategic planning.
2. Analysis of the examination format and ability of A-level accounting courses
Types of Alevel Accounting Papers
There are two exams in total, one for U1 and one for U2
The types of U1 and U2 papers are the same, and the question types are all subjective questions, and there are no objective questions (multiple-choice questions).
A-level AccountingThe test paper is divided into two parts: A and B.
Sectiona is a compulsory question, two questions, each question is 55 points, the total score is 110, Section B is an optional question, three out of four, each question is 30 points, the total score is 90 points, candidates need to complete the two parts A and B in 3 hours, and the total score of the paper is 200 points, and the ability is examined.
There is no requirement for mathematics, accounting calculations are some basic addition and subtraction, and only formulas need to be applied where formulas are involved, and there is no requirement for mathematical ability.
There are certain requirements for English, and the exam requires a lot of data and information to be processed, but it is not a large reading of large texts, mainly short sentences related to accounting information. Every piece of information is very important, and you need to be able to understand the conditions of each piece of information.
There are relatively high requirements for logic, to be able to establish basic business logic, to analyze each transaction from occurrence, measurement to confirmation, to build a corresponding logical framework for each knowledge point, not simply to memorize.
Concentration, the exam market is 3 hours, most students have not experienced a long time of exams, and concentration may decrease with the extension of time. In the usual practice process, you should pay attention to your speed of doing questions and thinking speed. Time grasp and examination strategy, the information and data processing of exam questions are far beyond other subjects, and each question takes a long time to test students' information processing ability and knowledge point mastery, and can consider every condition thoroughly and do not omit.
3. Analysis of the examination situation of the A-level accounting course in 2023
The score line for the May-June and October 2023 exam seasons is basically the same, but on the whole, it is basically 20 points higher than the score line for the January 2023 exam season; Although the A rate has decreased to a certain extent, it is basically the same, but the A rate has decreased significantly, and the selection of top-notch students is stricter.
In general, the 20-22 year epidemic dividend period has passed, and the requirements of accounting for students have increased significantly.
4. Suggestions for preparing for A-level accounting courses
Accounting subjects present a certain level of difficulty overall, so students need to put in a lot of effort and focus in order to do well in the exam. Here are some suggestions:
1.In-depth understanding of the underlying concepts
Start with the most basic concepts, ensure a thorough understanding of the fundamentals of the course, and build a systematic knowledge structure.
When preparing for the exam, candidates should focus on building a systematic knowledge structure rather than simply rote memorization. Through an in-depth understanding of concepts and principles, the relationship between knowledge is established to form an organic knowledge system. This systematic approach to learning helps to apply what you have learned more flexibly when solving problems.
2.Understand the logic and principles behind it
Avoid memorizing only superficial problems, but deeply understand the logic and principles behind them. Understanding why a concept or method is being used, and understanding the reasoning process behind it, can help to develop a deeper understanding and improve the ability to analyze and solve problems.
3.Lots of practice
Lots of practice for each question type is an effective way to improve your score. By doing more questions, students are able to deepen their understanding of the knowledge points and improve the speed and accuracy of problem solving.
4.Mock exams
Conducting mock exams in an exam environment is the key to improving test-taking ability. Mock exams can help students adapt to the exam time, exercise their mental qualities, and find and correct possible problems in advance.