Catholic freedom

1 Why choose this syllabus?
Key benefits The best motivation for a student is a real passion for the
subject they are learning. By offering students a variety of Cambridge International AS & A Levels, you
can give them the greatest chance of finding the path of education they most want to follow. With over
50 subjects to choose from, students can select the ones they love and that they are best at, which helps
motivate them throughout their studies. Following a Cambridge International AS & A Level programme
helps students develop abilities which universities value highly, including: • a deep understanding of
their subjects • higher order thinking skills – analysis, critical thinking, problem solving • presenting
ordered and coherent arguments • independent learning and research. Cambridge International AS & A
Level Accounting engages students with the relevance and applicability of accounting in real-world
contexts and encourages interest in the role and responsibilities of the accountant. Studying this subject
helps students to understand, apply, analyse and evaluate accounting information to aid decision-
making in business and communicate information to stakeholders. These transferable skills are an ideal
foundation for further study and for a future career within accounting or related professions. Our
approach in Cambridge International AS & A Level Accounting encourages learners to be:
confident,using accounting terminology and formats, preparing and analysing financial statements and
learning to communicate accounting information to stakeholders responsible, considering how the
ethical behaviour of accountants and auditors impacts the business and other stakeholders reflective,
considering how the concepts and accounting standards underpin the preparation of accounts and
impact on the actions of the accountant innovative, approaching learning and application with flexible
and substantiated thinking engaged, developing an interest in broader and evolving accounting issues,
and exploring the range of types of business for which a robust accounting system is required. School
feedback: ‘Cambridge students develop a deep understanding of subjects and independent thinking
skills.’ Feedback from: Principal, Rockledge High School, USA Cambridge learner Cambridge International
AS & A Level Accounting 9706 syllabus for 2026, 2027 and 2028. Why choose this syllabus? Back to
contents page www.cambridgeinternational.org/alevel 5 Key concepts Key concepts are essential ideas
that help students develop a deep understanding of their subject and make links between different
aspects. Key concepts may open up new ways of thinking about, understanding or interpreting the
important things to be learned. Good teaching and learning will incorporate and reinforce a subject’s
key concepts to help students gain: • a greater depth as well as breadth of subject knowledge •
confidence, especially in applying knowledge and skills in new situations • the vocabulary to discuss
their subject conceptually and show how different aspects link together • a level of mastery of their
subject to help them enter higher education. The key concepts identified below, carefully introduced
and developed, will help to underpin the course you will teach. You may identify additional key concepts
which will also enrich teaching and learning. The key concepts for Cambridge International AS & A Level
Accounting are: • A true and fair view Financial statements are designed to give a true and fair view of
the financial position, performance and changes in financial position of the business to internal and
external stakeholders. • Duality Duality in accounting recognises that every financial transaction has a
double (or dual) effect on the position of a business as recorded in the accounts. • Consistency
Consistency in the treatment of financial transactions enables the performance of a business to be
compared meaningfully over different time periods. • Business entity A business is a separate legal
entity from the owner of a business. The accounting records must relate only to the business and not to
the personal assets and spending of the owner. • Money measurement Financial accounts only include
items and transactions that can be expressed in terms of money. For example, the purchase of raw
material is recorded in the accounts whereas staff creativity is not. • Planning and control Management
accounting provides a framework for a business to plan and control its finances and enables informed
decision-making
above useless stuff
A radical alternative to contemporary chaos Spirituality

and sex
PERHAPS THE BIGGEST OBSTACLE TO BECOMING A CATHOLIC IS THE QUESTION OF SEXUAL FREEDOM.
This has been the case only for a generation or two.
Prior to that the teachings of the Catholic Church on sexuality were broadly accepted by mainstream
society. The sexual revolution changed all that. But is society better off with all its new-found freedoms?
Consider some of the fruits of the sexual revolution: v Hardcore pornography and its frequent violent
objectification of women accounts for more than a third of all traffic on the Internet. v 50% of children
under the age of 13 have viewed hardcore pornography. v Teenage boys now routinely generate AI
images of their female classmates nude or engaged in sex acts. v The divorce rate has increased to over
40%. v Impotence is on the rise among adult men; frequent use of pornography and masturbation are
often believed to be the cause. v Young men now routinely ask their girlfriends to perform degrading sex
acts that mirror what they have seen performed in porn. Could the Catholic view on sexuality be
something worth reconsidering – or is it just a relic of narr

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1 Why choose this syllabus?

above useless stuff

A radical alternative to contemporary chaos Spirituality

This has been the case only for a generation or two.

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