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
Additional resources session 2020-21
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Please note: For session 2020-21 there will be no external assessment for this course. The materials below should therefore be viewed along with the National 5 to Advanced Higher Course information for 2020-21.
Examples of candidate evidence with commentaries
Course assessment overview
- Webinar (recording) of course assessment (Theory) from session 2018-19 (24 minutes) (56.56 MB)
- Webinar Candidate evidence (1.20 MB)
- Webinar Candidate evidence (marked) (4.13 MB)
- Webinar Candidate evidence Theory questions (95 KB)
- Webinar 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
Accounting: Quality Assurance - external verification
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.