Higher Accounting

The Alternative Certification Model included a national quality assurance activity, carried out in May 2021. SQA appointees reviewed and provided feedback on a selection of assessment evidence from SQA centres. Subject-specific feedback has been provided to those centres for each course and level they were selected for.

The key messages report provides information on any common themes and key points from the evidence submitted and reviewed across all the selections. This report is provided for all delivering centres to reflect upon and make any appropriate adjustments.

• Higher Accounting 2020-21 key messages
  June 2021

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)

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

• Carried forward –  Question paper example questions - period end financial statements
• Carried forward – Question paper example responses and guidance - period end financial statments

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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.

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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.

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

Verification Reports

• Accounting Verification Key Messages Round 2
  May 2017