Unit content

Learners must complete all six mandatory units. 

Unit name	Unit aims	Credit value	Mandatory
Introduction to Accounting	The aim of this unit is to develop an understanding of the different areas of accountancy practice and to begin to consider how these inter-relate with the business environment.	10
Introduction to Accounting Principles	The aim of this unit is to develop an understanding of accounting principles and information systems. Learners will develop practical bookkeeping skills and understand how to prepare double entry ledger accounts from first principles.	10
Financial Accounting Applications	The aim of this unit is to gain an understanding of financial accounting techniques. Learners will develop practical accounting skills to enable them to prepare final accounts for a range of different business organisations and will understand how to analyse and evaluate these statements making appropriate justifications for organisational improvements.	10
Introduction to Management Accounting	The aim of this unit is to develop their management and costing accounting skills. Learners will demonstrate numerical dexterity by completing practical tasks completed by business organisations on a day-to-day basis.	10
Introduction to Cost Accounting Techniques	The aim of this unit is to develop cost accounting skills. Learners will gain an understanding of the importance of costing to the effective operation of a business organisation.	10
Ethical, Social and Political Issues in Accounting Practice	By considering a range of social responsibilities, learners will gain an understanding of the inter-relationship between quantitative and qualitative information.	10