The AS-Level Accounting (9706) course provides students with a solid foundation in understanding the principles and practices of financial accounting. The course covers key areas such as bookkeeping, preparation of financial statements for sole traders and partnerships, trial balances, control accounts, and basic interpretation of financial information. Students develop analytical and problem-solving skills by learning to apply accounting principles, record financial transactions accurately, interpret data, and evaluate business performance. Emphasis is placed on practical exercises, accurate use of accounting techniques, and the correct application of accounting rules, alongside theoretical understanding. This approach prepares learners for further studies in A-Level Accounting, finance, and business-related fields, while fostering logical thinking and an appreciation of how accounting supports effective decision-making in modern business environments.