THE UNIVERSITY OF EDINBURGH 
ACCN08009: Accountancy 2A 
Final Examination Guide and Notes 2025 
 
Part 01: About This Guide 
Part 02: Sample Final Examination Paper 
Part 03: Suggested Solutions to Final Exam Paper 
Part 04: Final Examination - Hints and Tips 
 
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University of Edinburgh - ACCN08009: Accountancy 2A

£25.00

ACADEMIC YEAR 2025 - 2026

University	University of Edinburgh
Course Code	ACCN08009
Course Name	Accountancy 2A
SCQF Credits	20
Notes Title	Final Examination Guide and Notes
Format	PDF
Page Length	37

This clear set of notes explains the current final exam format and helps you practise the main question types. Work through sample papers with worked solutions and step-by-step explanations so you can build speed and quick recall under time pressure. You’ll also get practical hints and tips tailored to the final. Fully updated to match the current course, this set of notes gives you a simple, logical structure for revision so you can approach the exam with confidence.

Accountancy 2A is an intermediate course which builds on the knowledge gained in Accountancy 1A by examining more advanced aspects of financial accounting/and reporting. Students are expected to have a solid grasp of the basics of financial accounting, particularly the double-entry system for recording business transactions and period-end adjustments and the preparation of financial statements. It is intended that this course (together with Accountancy 2B in Semester 2) will offer a bridge for students proceeding to the study of accounting at honours level.

The course begins with a review of the topics covered in Accountancy 1A relating to the preparation of financial statements. This will be followed by issues relating to the preparation and presentation of corporate published financial statements, the regulatory framework for financial reporting and the accounting profession. We will examine the financial reporting standards and issues relating to the following: tangible and intangible assets; liabilities, equity, group accounts, statement of cash flows and accounting for overseas involvement.

Outline Content:

Preparation & presentation of financial statements
The regulatory framework
The accounting profession
Statements of cash flows (direct/indirect & analysis)
Assets (including asset impairment & assets held for sale)
Group accounts
Associates & joint ventures
Related parties & changes in foreign exchange rates
Provisions and events after the reporting date
Leases

Pre-requisites: Students MUST have passed Accountancy 1A (ACCN08007) AND Accountancy 1B (ACCN08008).

COURSE CODE	COURSE NAME
ACCN08007	Accountancy 1A
ACCN08008	Accountancy 1B
ACCN08009	Accountancy 2A
ACCN08012	Accounting for Business 1
BUST08003	Principles of Finance
BUST08004	Marketing
BUST08005	Business Economics
BUST08018	Applications of Finance
BUST08029	Introduction to Financial Markets
BUST08030	Introduction to Corporate Finance
BUST08033	Introduction to Data Analysis
BUST10012	Corporate Finance
BUST10023	Futures and Options
BUST10032	Investment and Securities Markets
ECNM08004	Economic Principles
ECNM08016	Statistical Methods for Economics
ECNM10052	Essentials of Econometrics
ECNM10056	Applications of Econometrics
ECNM10069	Topics in Macroeconomics
ECNM10070	Topics in Microeconomics
MATH08051	Statistics
PPLS08001	Research Methods and Statistics

University of Edinburgh - ACCN08009: Accountancy 2A

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