The LRN International AS & A Level Accounting is designed to enable international candidates to demonstrate their ability across a broad range of advanced Financial Accounting, Cost Accounting and Management Accounting.

Accreditation	LRN International AS/A Level are GLOBALLY RECOGNISED qualifications designed specifically for INTERNATIONAL CANDIDATES and are available outside the United Kingdom. Candidates based in England refer to the Ofqual register.
Level	Beginner
Grading	International A Level: A*, A, B, C, D or E International AS Level: A, B, C, D or E
Assessment	Written Exams

Introduction

This specification provides an overview to the LRN International AS & A Level Accounting1. This document is suitable for various users, including candidates, centres, administrators, employers, parents/guardians, teachers (and other educational 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 is designed to enable international candidates to demonstrate their ability across a broad range of advanced Financial Accounting, Cost Accounting and Management Accounting.

Mode of Delivery

This qualification has been constructed to be delivered within centres. Centres will need to demonstrate to LRN, through the centre recognition processes, that they have the resources, facilities and competence to deliver. However, centres must be able to demonstrate, in line with LRN’s criteria, that they have the means, capability, capacity and resources (including suitably qualified centre staff) to deliver by the method chosen by the centre.

Progression

The LRN International AS & A Level Accounting has been designed to reflect the wide variation in candidates’ origins, levels of education and career aims. Progression opportunities may, therefore, take a variety of paths. The LRN International AS & A Level Accounting has been designed to reflect the wide variation in candidates’ origins, levels of education and career aims. Progression opportunities may, therefore, take a variety of paths. Depending on the level of qualification achieved, it may be appropriate for the candidate to progress to:

1. Similar level 3 qualification in accounting;
2. LRN Level 3 Diploma in Pre-U Foundation Studies;
3. A higher level of any qualification – e.g.; HNC/HND or Degree’
4. Vocationally Related Qualifications

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 – Analyse and evaluate accounting data to:
• present information
• make judgements
• draw conclusions.

Guided Learning Hours

The LRN International AS Level guided learning hours (GLH) are 180 and 360 guided learning hours for LRN International A Level. Please note 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 and 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)

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