Higher Accounting

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.

• Higher Accounting Course Specification
  Apr 2014

This explains the structure of the Course assessment; including the type and method of assessment. It also includes information on Course coverage.

• Higher Accounting Course Assessment Specification
  Apr 2014

These provide an outline of what each Unit will cover within the Course and detail the Outcomes and Assessment Standards.

• Analysing Accounting Information (Higher) Unit Specification
  Apr 2014
• Preparing Financial Accounting Information (Higher) Unit Specification
  Apr 2014
• Preparing Management Accounting Information (Higher) Unit Specification
  Apr 2014

These provide advice and guidance for teachers/lecturers on learning, teaching and assessment within the Course and its Units.

The following document contains the Course Support Notes and the Unit Support Notes for this Course. They can be printed together or separately.

• Higher Accounting Course and Unit Support Notes
  September 2015

These illustrate the standard, structure and requirements of the question papers learners will sit. These also include marking instructions.

• Higher Accounting Specimen Question Paper
  Feb 2014

The National Parent Forum of Scotland (NPFS) have also produced Higher Revision in a Nutshell documents to help learners prepare for Higher exams.

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.

• General assessment information for Higher Accounting
  Mar 2014

• Guidance on conditions of assessment (409 KB)
  June 2017

Information on the production and submission of SQA-assessed coursework for National 5, Higher and Advanced Higher.

These documents contain details of Unit assessment task(s), show approaches to gathering evidence and how the evidence can be judged against the Outcomes and Assessment Standards. Teachers/lecturers can arrange access to these confidential documents through their SQA Co-ordinator.

• 2017 Higher Accounting Course Report October 2017
• 2016 Higher Accounting Course Report October 2016
• 2015 Higher Accounting Course Report Oct 2015
• Accounting Verification Key Messages October 2016
• Accounting Verification Key Messages October 2015

• Accounting: Quality Assurance - external verification

Explains the structure of the Course, including its purpose and aims and information on the skills, knowledge and understanding that will be developed.

• Higher Accounting Course Specification
  April 2018

Provides information on the performance of candidates - which is useful to teachers, lecturers and assessors in their preparation of candidates for future assessment.

• 2017 Higher Accounting Course Report October 2017
• 2016 Higher Accounting Course Report October 2016
• 2015 Higher Accounting Course Report Oct 2015
• Accounting Verification Key Messages October 2016
• Accounting Verification Key Messages October 2015

• Accounting: Quality Assurance - external verification

• Examples of candidate evidence with commentaries
• Overview of Course Assessment Presentation with audio (9 minutes) (11.39 MB)
• Changes to published Understanding Standards materials

Please note: Understanding Standards material is regularly reviewed to ensure it remains up to date.