The LRN International GCSE Accounting is designed to enable international candidates to demonstrate their ability in terms of a background to Accounting Principles, Introduction to Book-keeping, Authentication of accounting records, Introduction to financial statements and Interpretation of accounting information.

Accreditation	LRN International GCSEs 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	9 to 1
Assessment	Written exam papers
Guided Learning Hours	130

What you’ll learn

• Accounting Principles
• Introduction to Book-keeping
• Authentication of accounting records
• Introduction to financial statements
• Interpretation of accounting information

Introduction

This specification provides an overview to the LRN International GCSE Accounting1. This
document is suitable for various users, including candidates, centres, administrators, employers, parents/guardians, teachers (and other related staff) and examiners. The specification outlines the key features and administrative procedures required for this international qualification.

Objective

The LRN International GCSE Accounting is designed to enable international candidates to demonstrate their ability in terms of a background to Accounting Principles, Introduction to Book-keeping, Authentication of accounting records, Introduction to financial statements and Interpretation of accounting information.

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 GCSE 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 2 qualification in accounting;
2. LRN Level 2 Certificate or Diploma in Pre-A Foundation Studies;
3. LRN Level 3 Diploma in Pre-U Foundation Studies;
4. A higher level of any qualification – e.g. A-Level, Diploma
5. Vocationally Related Qualifications

Breakdown of Assessment Objectives

AO 1 – demonstrate knowledge and understanding of accounting concepts and issues
AO 2 – apply knowledge and understanding of accounting concepts and issues to a variety of concepts
AO 3 – analyse and evaluate accounting information and issues to demonstrate understanding of accounting activity, make judgements and draw conclusions

Assessment

The assessment for this qualification consists of written exam papers, set and marked by the LRN.

Results

Exam series are in:
• January (results released in March)
• June (results released in August)
• November (results released in January)

Re-takes

Whereas candidates can re-take the whole qualification as often as they wish, individual components cannot be re-taken as it is a traditional linear specification. Please remember, one entry per qualification is sufficient and will cover all the question papers including certification.

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