Business Education

St Ninian's High School

Higher Accounting

Accounting is a key function in the dynamic world of business. The Courses provide the knowledge and skills needed to understand, analyse and interpret financial information in order to make informed judgements and decisions.

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.
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