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
  August 2019

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)

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

• Accounting Verification Key Messages Round 2
  May 2017

Please note: For session 2020-21 there have been modifications to this course. The material below should therefore be viewed along with the National 5 to Advanced Higher Course information for 2020-21.

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) (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

• Changes to published Understanding Standards materials for all subjects

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