National 5 Accounting
Alternative certification model
The alternative certification model is how National 5, Higher and Advanced Higher courses will be resulted this year, following the cancellation of the 2021 exams. It involves five different stages.
View the alternative certification model and see what will happen at each stage.
Course Specification
This explains the overall structure of the Course, including its purpose and aims and information on the skills, knowledge and understanding that will be developed.
- N5 Accounting Course Specification
August 2019
Gathering evidence (Nov 2020)
Past Papers and Marking Instructions
Assignment tasks are assessment materials that have been used in previous years. They can be used to help candidates prepare for the assignment Component.
Specimen Question Papers
These illustrate the standard, structure and requirements of the question papers learners will sit. These also include marking instructions.
Coursework
This section provides information on marking instructions and/or the coursework assessment task(s). It includes information that centres need to administer coursework and must be read in conjunction with the course specification.
- Specimen coursework assessment task for National 5 Accounting
June 2017 - Specimen coursework assessment task for National 5 Accounting (e-file)
June 2017 - Guidance on conditions of assessment
Information on the production and submission of SQA-assessed coursework for National 5, Higher and Advanced Higher.
- Coursework for External Assessment (261 KB)
Understanding Standards
Additional resources session 2020-21
- Adapted exemplar question paper
- Adapted exemplar marking instructions
- Adapted exemplar workbook
- Advice for producing assessments
These materials can be found on SQA's secure website, you can access these through your SQA co-ordinator.
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Please note: For session 2020-21 there will be no external assessment for this course. However, the materials detailed below remain a useful illustration of the standards required. These should be viewed along with the National 5 to Advanced Higher Course information for 2020-21.
Examples of candidate evidence with commentaries
Course assessment overview
Changes to understanding standards materials
Please note: Understanding Standards materials are regularly reviewed to ensure they remain up to date.
Course reports
These reports provide information on the performance of candidates which it is hoped will be useful to teachers, lecturers and assessors in their preparation of candidates for future assessment.
Course Reports
- 2017 National 5 Accounting Course Report
October 2017 - 2019 National 5 Accounting Course Report
September 2019 - 2018 National 5 Accounting Course Report
September 2018
CPD
Additional CPD support
Where any particular areas of concern are identified, which are not addressed by our Understanding Standards events or support materials, we will offer free continuing professional development (CPD) training, subject to request. CPD support is subject-specific and can be tailored to cover one or more qualification level. To find out more about this service visit our CPD page.
Course support
Related Information
- Advanced Higher Accounting Formulae Sheet for Variance Analysis (166 KB)
- National 5 Accounting Terminology Resource Bank (650 KB)
- National 5 Accounting formulae sheet (145 KB)
- Higher Accounting Terminology Resource Bank (869 KB)
- Higher Accounting — formulae sheet (90 KB)
- Higher Accounting Exemplification with new terminology (520 KB)
- Suggested layouts for financial statements in the Advanced Higher Accounting course (511 KB)
- Suggested layouts for financial statements in National 5 and Higher Accounting courses (448 KB)
- Guidance on the use of international Accounting terminology (275 KB)
- NQs - notification of changes to documents
Contact Information
- Candidate and General Enquiries
- 0345 279 1000