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2. Syllabus aims and assessment objectives
2.1 Syllabus aims
The syllabus aims to enable candidates 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.
2.2 Assessment objectives
AO1 Knowledge and understanding Demonstrate knowledge and understanding of financial accounting and cost and management accounting.
AO2 Application Apply knowledge and understanding of financial accounting and cost and management accounting to given
accounting and business situations, and present the outcomes in the most appropriate form.
AO3 Analysis Analyse financial accounting information and cost and management accounting information and
communicate outcomes in the most appropriate form.
AO4 Evaluation Evaluate financial accounting information and cost and management accounting information to facilitate
effective decision making.
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2.3 Relationship between assessment objectives and components
The approximate weightings allocated to each of the assessment objectives are summarised below. The table shows the assessment objectives AO as a percentage of each component.
Component AO1
AO2 AO3
AO4 Paper 1
50 32
18
Paper 2
24 40
22 14
Paper 3
10 48
30 12
2.4 Relationship between assessment objectives and
qualifications
The approximate weightings allocated to each of the assessment objectives are summarised below. The table shows the assessment objectives AO as a percentage of each qualification.
Assessment objective
Weighting in AS Level Weighting in A Level
AO1
30 20
AO2
40 43
AO3
20 25
AO4
10 12
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3. Syllabus content