Higher Accounting
Course Specification (26/05/2023)
Explains the structure of the course, including its purpose and aims and information on the skills, knowledge and understanding that will be developed.
Past Papers and Marking Instructions
Access all past papers by subject/level
Additional question papers resources
Illustrates the standard, structure and requirements of the question papers candidates will sit (includes marking instructions).
- Higher Accounting Specimen Question Paper
October 2018
2021
There were no exams in 2021. The 2020-21 question paper resources are, for most subjects, modified papers which reflect the modifications put in place for session 2020-21.
- Higher Accounting question paper (378 KB)
- Higher Accounting marking instructions (366 KB)
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 (22/01/2024)
Examples of candidate evidence with commentaries
Webinar (recording)
Course Assessment from session 2023-2024 (25 minutes)
Course Assessment (Theory) from session 2018-19 (24 minutes)
- Download webinar
- Webinar Candidate evidence (1.20 MB)
- Webinar Candidate evidence (marked) (4.13 MB)
- Webinar Candidate evidence Theory questions (95 KB)
- Webianr Candidate evidence Theory questions (marked) (162 KB)
Audio presentation
Changes to understanding standards materials
Please note: Understanding Standards materials are regularly reviewed to ensure they remain up to date.
Additional resources session 2020-22
Further information can be found on the Understanding Standards Website
Course reports (29/07/2024)
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
- 2023 Higher Accounting Course Report October 2023
- 2022 Higher Accounting Course Report September 2022
- 2019 Higher Accounting Course Report October 2019
Verification Reports
Formulae and course support
- Higher Accounting - resource links (146 KB)
- Higher Accounting Questions (1.90 MB)
- Higher Accounting SOFP examples (340 KB)
- 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