Syllabus guide

OxfordAQA International GCSE Accounting: syllabus guide

A tabbed accounting notebook organised for syllabus review

The OxfordAQA specification has five sections, 3.1 to 3.5. Paper 1 assesses the first three and Paper 2 the last three.

Version 1.2, for teaching from September 2024 and exams from May/June 2026.
Assesses subject content sections 1 to 3.
Assesses subject content sections 3 to 5.
First in, first out, average cost and last in, first out inventory valuation methods are not examined.

Sources: OxfordAQA International GCSE Accounting (9215) specification (FT Sept 2024) (Version 1.2), pages 1, 9, 15. See all sources.

Which version applies

There is one version of the 9215 specification in use at the moment: Version 1.2, for exams from May/June 2026. OxfordAQA asks teachers to check its website for the latest version.

The 5 content sections

Paper 1

3.1. Sources and recording of data

The double entry system, source documents, books of prime entry, ledgers and petty cash.

3.2. Verification of accounting records

Trial balance, error types, control accounts, bank reconciliation and the effect of errors on profit.

3.3. Development of the accounting model

Accounting concepts, adjustments in the ledger, capital and revenue items, depreciation and disposals.

3.4. Preparation of financial statements

Statements for sole traders, partnerships, limited companies, manufacturers, clubs and incomplete records.

3.5. Interpretation, analysis and communication of financial information

Stakeholders, ratios, appraisal, cash versus profit, limitations and the use of computers.

Papers, grades and the board overview

OxfordAQA 9215 board overview: papers, weightings, entry routes
Paper 1 guide and Paper 2 guide
Grade guide
One-to-one OxfordAQA 9215 tuition

With this many topics, it helps to know which ones your child has really mastered. A teacher can check this in a trial class and plan the order of topics around your child's exam date. Book a trial class.

OxfordAQA 9215 syllabus questions

Which sections does each paper cover?

Paper 1 assesses content sections 1 to 3 and Paper 2 assesses sections 3 to 5, so section 3 is assessed in both.

What does the specification say is not examined?

It lists several exclusions. Examples are the FIFO, AVCO and LIFO inventory methods, admission and dissolution of partnerships, the statement of changes in equity and the provision for unrealised profit. See the sections for the full list.

Where are the ratio formulas?

In a separate OxfordAQA guide called Formulae for accounting ratios, not in the specification itself.

Is the qualification linear?

Yes. Students sit all their exams at the end of the course, in the same series, and individual components cannot be resat.

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