Advanced 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.

• Advanced Higher Accounting Course Specification
  June 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.

• Coursework Assessment Task for Advanced Higher Accounting
  July 2023

Advanced Higher Project Template

• Instructions for Submitting Advanced Higher Accounting Projects(17 KB)

• Advanced Higher Accounting template

• Guidance on conditions of assessment

• Coursework for External Assessment

Examples of candidate evidence with commentaries

• Examples of candidate evidence with commentaries

Course assessment overview

• Overview of course assessment - presentation with audio (10 minutes) (14.21 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.

Additional resources session 2020-22

Please note: Additional resources published during sessions 2020-2022 are currently under review. Further information can be found on the Understanding Standards Website.

Course Reports

• 2023 Advanced Higher Accounting Course Report
  October 2023
• 2022 Advanced Higher Accounting Course Report
  September 2022
• 2019 Advanced Higher Accounting Course Report
  September 2019

• Advanced Higher Accounting - resource links (135 KB)
• Advanced Higher Accounting Formulae Sheet for Variance Analysis
• Suggested layouts for financial statements in the Advanced Higher Accounting course
• Guidance on the use of international Accounting terminology