The WJEC Eduqas GCE AS Business Specification (for teaching from 2015 and award from 2016) outlines the structure and content of the course. It is a linear qualification, with assessments at the end of the course. The qualification focuses on developing a comprehensive understanding of business in various contexts, from local to global perspectives. Learners are encouraged to explore business opportunities, market strategies, and the roles of different types of organizations. The course content includes topics like enterprise, business planning, market research, business finance, marketing, human resources, and operations management.

The assessment consists of two components:

1. Business Opportunities (40% of the qualification) covers topics such as entrepreneurship, SMEs, business planning, and market research.

2. Business Functions (60% of the qualification) expands on business activities such as marketing, finance, and human resources management.

Additionally, the specification emphasizes the development of quantitative skills, including calculations related to revenue, costs, break-even analysis, and various business ratios.

This qualification provides a foundation for further study in business at A level and prepares learners for higher education or employment