个PearsonEdexcelINTERNATIONAL ADVANCED LEVELACCOUNTINGSPECIFICATIONPearson Edexcel International Advanced Subsidiary in Accounting (XAC11)Pearson Edexcel International Advanced Level in Accounting (YAC11)First teaching September 2015First examination from June 2016First certification from August 2016(Intemational Advanced Subsidiary)andAugust 2017(Intemational Advanced Level)Issue 2Edexcel,BTEC and LCCI qualificationsEdexcel,BTEC and LCCI qualifications are awarded by Pearson,the UK's largest awardingbody offering academic and vocational qualifications that are globally recognised andbenchmarked.For further information,please visit our qualification website atqualifications.pearson.com.Altematively,you can get in touch with us using the details onour contact us page at qualifications.pearson.com/contactusAbout PearsonPearson is the world's leading learning company,with 35,000 employees in more than70 countries working to help people of all ages to make measurable progress in their livesthrough learning.We put the leamner at the centre of everything we do,because whereverlearning flourishes,so do people.Find out more about how we can help you and yourlearners at qualifications.pearson.comAcknowledgementsThis specification has been produced by Pearson on the basis of consultation with teachers,examiners,consultants and other interested parties.Pearson would like to thank all thosewho contributed their time and expertise to the specification's development.References to third party material made in this specification are made in good faith.Pearsondoes not endorse,approve or accept responsibility for the content of materials,which maybe subject to change,or any opinions expressed therein.(Material may include textbooks,All information in this specification is correct at time of going to publication.ISBN9781446951293All the material in this publication is copyrightPearson Education Limited 2018Summary of Pearson Edexcel International AdvancedSubsidiary/Advanced Level in Accounting SpecificationIssue 2 changesSummary of changes made between previous issue and this currentPageissuenumberThe 'About this specification'section has been corrected to show that2assessment opportunities are January,June and OctoberThe 'Content and assessment overview'section has been updated to show8,9the assessment opportunities are January,June and OctoberContent in Unit 1:1.3 Financial statements of organisations has been13,14updated for 1.3.1,1.3.7,1.3.8 and 1.3.9 to say 'Statements of profit or lossand other comprehensive income...'rather than 'Statements ofcomprehensive income...'.Assessment objective weightings have been amended23Resitting of units section has been updated to reflect the correct rules2538,39terminology has been updated to use the correct terminology.These changesand 40have been reflected in the content for Unit 1 and Unit 2.In Appendix 7:Formulae the first formula has been amended to say '1 Gross41Profit as a Percentage of revenue (sales margin)=(Gross Profit/Revenue)x100'rather than'Gross Profit as a Percentage of revenue =(GrossProfit/Revenue)x 100'.If you need further information on these changes or what they mean,contact us via ourwbsite at:qualifications.pearson.com/en/support/contact-us.html.