{"id":25,"date":"2018-05-29T19:12:54","date_gmt":"2018-05-29T19:12:54","guid":{"rendered":"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/?page_id=25"},"modified":"2018-06-13T09:57:55","modified_gmt":"2018-06-13T09:57:55","slug":"accounting-national-5","status":"publish","type":"page","link":"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/accounting-national-5\/","title":{"rendered":"Accounting &#8211; National 5"},"content":{"rendered":"<p>The <strong>National 5 Accounting<\/strong> 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, allowing pupils to use ICT to complete tasks.<\/p>\n<p>The course encourages pupils to think logically and apply accounting principles in their own lives.\u00a0 It allows them to make informed decisions about their own financial future.<\/p>\n<p><em><strong>Who is this course for?<\/strong><\/em><br \/>\nThis 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.<\/p>\n<hr \/>\n<p><strong>S3<\/strong><br \/>\nIn S3 pupils study Accounting 3 periods per week. 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960w, https:\/\/blogs.glowscotland.org.uk\/nl\/public\/kilsythacademybusiness\/uploads\/sites\/36513\/2018\/06\/team1-copy.png 982w\" sizes=\"auto, (max-width: 281px) 100vw, 281px\" \/><figcaption id=\"caption-attachment-218\" class=\"wp-caption-text\">Team work and problem solving in S3 Accounting<\/figcaption><\/figure>\n<p><em><strong>Topics studied in S3:<\/strong><\/em><\/p>\n<ul>\n<li>Starsparkles Mini Project<\/li>\n<li>types of business organisations<\/li>\n<li>role of financial accountant<\/li>\n<li>source documents (invoice, credit note, statement etc)<\/li>\n<li>double entry in ledger accounts<\/li>\n<li>correction of errors and affect on profit<\/li>\n<li>statement of financial position<\/li>\n<li>income statement<\/li>\n<li>overview of costing<\/li>\n<li>creation of accounting game<\/li>\n<\/ul>\n<p><em><strong>Topics studies in S4:<\/strong><\/em><\/p>\n<ul>\n<li>elements of costing (inventory, labour and overheads)<\/li>\n<li>overhead analysis<\/li>\n<li>job costing<\/li>\n<li>break even<\/li>\n<li>cash budgets<\/li>\n<li>account analysis<\/li>\n<li>decision making for profit maximisation<\/li>\n<li>ratio analysis<\/li>\n<li>in addition to revisiting S3 topics in more detail.<\/li>\n<\/ul>\n<p><em><strong>Microsoft Excel<\/strong> <\/em>will be used throughout the course in preparation for the Assignment which will be undertaken in S4.<\/p>\n<hr \/>\n<p><strong>National 5 Assessment<\/strong><br \/>\nIn S4 pupils will start working towards the National 5 level assessment. Pupils make use of spreadsheets to complete the Assignment which is worth 50 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. The external exam (2 hours) is worth 130 marks.<\/p>\n<p><span style=\"color: #ff0000\"><strong>Please note: National 4 level is not available as this subject is only offered by SQA at National 5 level.<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The National 5 Accounting 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, allowing pupils to use ICT to complete tasks. The course encourages pupils to think logically and apply accounting principles in their own lives.\u00a0 It &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/accounting-national-5\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Accounting &#8211; National 5&#8221;<\/span><\/a><\/p>\n","protected":false},"author":28120,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-25","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/wp-json\/wp\/v2\/pages\/25","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/wp-json\/wp\/v2\/users\/28120"}],"replies":[{"embeddable":true,"href":"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/wp-json\/wp\/v2\/comments?post=25"}],"version-history":[{"count":22,"href":"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/wp-json\/wp\/v2\/pages\/25\/revisions"}],"predecessor-version":[{"id":219,"href":"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/wp-json\/wp\/v2\/pages\/25\/revisions\/219"}],"wp:attachment":[{"href":"https:\/\/blogs.glowscotland.org.uk\/nl\/kilsythacademybusiness\/wp-json\/wp\/v2\/media?parent=25"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}