Higher Accounting
Course information
The Higher Accounting course enables learners to understand and use financial information, so that they can prepare accounting statements and analyse, interpret and report on an organisation’s financial performance. The course develops learners’ accuracy in preparing, presenting and interpreting complex accounting information, and enables them to apply complex accounting concepts and techniques when preparing financial information.
Units of study
The course consists of two areas of study:
Financial accounting
Candidates develop their understanding of how to prepare routine and complex financial accounting information. They learn about current financial accounting regulations and apply them to a range of business structures. Stakeholders use this information to assess an organisation’s current financial position.
Management accounting
Candidates develop their understanding of internal accounting procedures. They learn how to prepare information using a range of routine and complex accounting techniques. Management use this information when making decisions about the planning, control and future direction of an organisation.
Assessment methods
The question paper has a total mark allocation of 120 marks. This is 67% of the overall marks for the course assessment. Candidates have 2 hours and 30 minutes to complete the question paper. The assignment has a total mark allocation of 60 marks. This is 33% of the overall marks for the course assessment. It samples from both the financial and management accounting areas of study, and the use of digital technology attracts up to 20% of the total marks allocated.
Entry requirements
Candidates should have a numeracy qualification at grade A or B and have good knowledge of spreadsheets.
Additional information
For further information, visit the SQA course overview and resources webpage.
