Within the department we offer Higher Accounting as an S6 only subject.

Accounting is a key function in many organisations. Effective accounting procedures provide timely and relevant information to management, helping organisations perform successfully. This course helps candidates develop skills in producing, interpreting and analysing financial information. They also develop skills in communicating essential financial information, in a variety of presentation formats, to various stakeholders and organisations. The course combines both the practical and theoretical aspects of learning related to
accounting, allowing candidates to use digital technology to complete tasks.

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.

All SQA details can be found here:  https://www.sqa.org.uk/files_ccc/HigherCourseSpecAccounting.pdf