Accounting – Higher

This course helps pupils develop skills in communicating essential financial information to various stakeholders and organisations.  It combines the practical and theoretical aspects of learning related to accounting.  Pupils use  ICT to complete various accounting documents.

The course encourages pupils to think logically and apply accounting principles in their own lives.  It allows them to make informed decisions about their own financial future.

Who is this course for?
This course is designed for pupils who enjoy numeracy-based learning opportunities, who pay close attention to detail and who like to apply logical and analytical thinking.

In the senior school pupils study Accounting 6 periods per week. Pupils are issued with regular homework, some of which will be up loaded onto Show My Homework.  There will be regular assessments with feedback on how pupils can meet success criteria.

Topics studied:

  • role of financial accountant
  • partnership and plc accounts
  • manufacturing accounts
  • statement of financial position
  • income statement
  • business analysis
  • role of management accountant
  • inventory valuation
  • overhead analysis
  • service costing
  • investment appraisal
  • process costing
  • budgeting
  • decison making

Microsoft Excel will be used throughout the course in preparation for the Assignment which will be undertaken once pupils have covered a significant part of the course content.

Higher Assessment
Pupils make use of spreadsheets to complete the Assignment which is worth 60 marks out of a total of 180 marks. The Assignment and the SQA exam will be carried out under exam conditions and marked by SQA markers. Time allocation for both is 2 hours 30 minutes.