Higher Accounting
Course Specification
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
August 2019
Past Papers and Marking Instructions
Access all past papers by subject/level
Specimen Question Papers
Illustrates the standard, structure and requirements of the question papers candidates will sit (includes marking instructions).
- Higher Accounting Specimen Question Paper
October 2018
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 Higher Accounting - May 2018
- Specimen coursework assessment task for Higher Accounting (eFile) - May 2018
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 (Nov 2021)
Additional resources session 2021-22
New - New materials not previously published
Updated – published in 2020/21 but amended for 2021/22
Carried forward – published in 2020/21 carried forward to 2021/22
- New - Assessment Resources Document
- Carried forward – Question paper example questions - period end financial statements
- Carried forward – Question paper example responses and guidance - period end financial statments
Please note: For session 2021-22 there are modifications to this course. Understanding Standards materials should therefore be viewed along with the National Course modification summary available in the Course information 2021-22 section.
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
Please note: Understanding Standards materials are regularly reviewed to ensure they remain up to date.
Course reports
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
- 2019 Higher Accounting Course Report
October 2019 - 2018 Higher Accounting Course Report
September 2018 - 2017 Higher Accounting Course Report
October 2017 - 2016 Higher Accounting Course Report
September 2016
Accounting: Quality Assurance - external verification
2021 Key Messages
The Alternative Certification Model included a national quality assurance activity, carried out in May 2021.
This report provides information on any common themes and key points from the evidence submitted.
- Higher Accounting 2020-21 key messages
June 2021
Verification Reports
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.
Formulae / terminology / resources
Ushare open learning resources
Related Information
See Accounting level pages for resources.
Contact Information
- Candidate Enquiries
- General Enquiries
- 0345 279 1000
- Centre Enquiries
- 0303 333 0330