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)

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

• 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.

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

• Accounting Verification Key Messages Round 2
  May 2017
  

• Higher Accounting Terminology Resource Bank
• 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