GCE Advanced Subsidiary (AS) Level & GCE Advanced (A) Level 9706

It's important for readers who intend to pursue the studies on AS or A-Level Accounting to be aware of its objectives of the syllabus and what the assessment objectives required from the candidates.

Firstly, let's look at the objectives:

The syllabus is intended to encourage courses that will enable students to:

• develop an ability to apply accounting concepts, principles and practices;

• understand the role of accounting as an information system for monitoring, problem solving and decision making and the place of accounting in changing economic,social and technological environments;
  

• develop a critical and analytical approach to examining and evaluating accounting policies and practices;
  

• develop skills of communication, analysis, interpretation and presentation of both qualitative and quantitative accounting information

Next, as for the assessment objectives:

Candidates are expected to:

1. DEMONSTRATE KNOWLEDGE AND UNDERSTANDING of the accounting procedures and practices in the specified content and the principles on which these are based;
   
2. APPLY knowledge and understanding of accounting procedures, practices and principles to familiar and novel situations;
3. SELECT, ORDER, ANALYSE and PRESENT information in an appropriate accounting form;
4. PRESENT REASONED EXPLANATIONS, understand implications and communicate them in a clear and logical manner;
5. MAKE JUDGEMENTS, recommendations and decisions based on accounting information and principles.

• Note that the Multiple Choice components (Papers 1 and 3) seek to test the above Assessment Objectives item 1, 2 and 3 and
  

• The written papers (Papers 2 and 4) will seek to test mainly Assessment Objectives1, 2 and 3, but to a lesser extent will also test Assessment Objectives 4 and 5.