Higher Accounting

This course helps pupils understand and make use of financial information. They

prepare accounting statements, and analyse, interpret and report on an organisation’s financial performance. A main feature of the course is developing numeracy and thinking skills.

There are 2 main components:

  • Question paper (120 marks)       2 hours and 30 minutes
  • Assignment (60 marks)                  2 hours and 30 minutes

The assignment is worth 33% of the overall marks. The assignment is set by SQA on an annual basis. It is conducted in school under a high degree of supervision and control and then submitted to SQA for external marking.

Aims of the Course

  • This course shows the function that accounting performs in business and society
  • The need for accuracy in the preparation, presentation, interpretation and analysis of complex accounting information.
  • How to apply a systematic approach to solving financial problems
  • Pupils will learn a range of sources of finance that are available to organisations, and the circumstances these sources might be used in
  • How to use spreadsheet software for complex accounting tasks

Homework Policy

Homework is done continually throughout the course.  Pupils are given questions to complete on topics that they are currently working on.  This helps to re-enforce their learning experience.  Homework will be based on theory and practical exercises. Prior to examination and the External Assignment emphasis will be placed on relevant topics.

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