Higher Accounting

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
  May 2023

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 Higher Accounting - May 2018
• Specimen coursework assessment task for Higher Accounting (eFile) - May 2018

• 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)

​Examples of candidate evidence with commentaries

• Examples of candidate evidence with commentaries

Course assessment overview

Webinar (recording) of course assessment (Theory) from session 2018-19 (24 minutes)

• Download webinar
• Candidate evidence (1.20 MB)
• Candidate evidence (marked) (4.13 MB)
• Candidate evidence Theory questions (95 KB)
• Candidate evidence Theory questions (marked) (162 KB)
• Overview of Course Assessment Presentation with audio (9 minutes) (11.39 MB)

Changes to understanding standards materials

• Changes to published Understanding Standards materials for all subjects

Please note: Understanding Standards materials are regularly reviewed to ensure they remain up to date.

Additional resources session 2020-22

Please note: Additional resources published during sessions 2020-2022 are currently under review. Further information can be found on the Understanding Standards Website

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

Course Reports

• 2023 Higher Accounting Course Report
  October 2023
• 2022 Higher Accounting Course Report
  September 2022
• 2019 Higher Accounting Course Report
  October 2019

Verification Reports

• Accounting Qualification Verification Summary Report
  June 2023
• Accounting Qualification Verification Summary Report
  June 2019

Accounting: Quality Assurance - external verification

• Higher Accounting - resource links (146 KB)
• Higher Accounting Questions (1.90 MB)
• Higher Accounting SOFP examples (340 KB)
• Higher Accounting - formulae sheet
• Higher Accounting Exemplification with new terminology
• Suggested layouts for financial statements in National 5 and Higher Accounting courses
• Guidance on the use of international Accounting terminology