Introduction
This specification provides an overview of the LRN International AS & A Level Accounting. It is suitable for various users, including candidates, centers, administrators, employers, parents/guardians, teachers (and other education-based staff), and examiners. The specification outlines the key features and administrative procedures required for this international qualification.
Objective
The LRN International AS & A Level Accounting program aims to enable international candidates to demonstrate their proficiency across a broad range of advanced Financial Accounting, Cost Accounting, and Management Accounting.
Mode of Delivery
This qualification is designed to be delivered within centers. Centers must demonstrate to LRN, through the center recognition processes, that they have the resources, facilities, and competence to deliver the program. Additionally, centers must prove, in line with LRN’s criteria, that they have the means, capability, capacity, and resources (including suitably qualified center staff) for delivery.
Progression
The LRN International AS & A Level Accounting program accommodates the wide variation in candidates’ origins, education levels, and career goals. Consequently, progression opportunities may take various paths. Depending on the level of qualification achieved, candidates may progress to:
– A similar Level 3 qualification in Accounting;
– LRN Level 3 Diploma in Pre-U Foundation Studies;
– A higher-level qualification – e.g., HNC/HND or Degree;
– Vocationally Related Qualifications.
Breakdown of Assessment Objectives
Breakdown of Assessment Objectives
– AO 1 – Demonstrate knowledge and understanding of accounting principles, concepts, and techniques.
– AO 2 – Apply knowledge and understanding of accounting principles, concepts, and techniques.
– AO 3 – Analyze and evaluate accounting data to:
1. Present information
2. Make judgments
3. Draw conclusions.
Guided Learning Hours
The LRN International AS Level guided learning hours (GLH) are 180, and the LRN International A Level requires 360 guided learning hours. Please note that the hours stated are indicative.
Grading
The LRN International A Level will be graded on a six-point scale: A*, A, B, C, D, and E, while the LRN International AS Level will be graded on a five-point scale: A, B, C, D, and E. Candidates who fail to reach the minimum standard for grade E will be recorded as U (unclassified) and will not receive a qualification certificate.
Results
Exam series are in:
– January (results released in March)
– June (results released in August)
– November (results released in January)
