Accounting – Higher

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The course consists of three compulsory units and the course assessment unit.

Preparing Financial Accounting Information (6 SCQF credit points)

In this unit you will:

  • develop the skills, knowledge and understanding relating to the preparation of both routine and relatively complex financial accounting information
  • develop an understanding of current financial accounting regulations and the ability to apply them in a range of business structures.

Preparing Management Accounting Information (6 SCQF credit points)

In this unit you will:

  • develop the knowledge and understanding of internal accounting information and the ability to prepare such information using a range of both routine and relatively complex accounting techniques
  • carry out activities that extend your understanding of the impact that management accounting information has on making decisions about the planning, control and future success of the organisation.

Analysing Accounting Information (6 SCQF credit points)

In this unit you will:

  • develop the skills, knowledge and understanding of the interpretation and analysis of accounting information, and the ability to interpret and analyse such information using a range of techniques
  • carry out learning activities that allows you to analyse and report on an organisation’s current financial position and performance, and to offer financial solutions that can assist in planning and decision making
  • gain an understanding of financial analysis.

Assessment –

Course Assessment (6 SCQF credit points)

The course assessment has two components:

  • a question paper (100 marks)
  • an accounting related assignment (50 marks).

The question paper will assess your breadth of knowledge, understanding and skills accumulated across the course. The question paper will be set and marked externally by SQA.

The assignment will be based on a specific accounting scenario where you will apply your accounting and ICT skills using spreadsheets and word processing applications, and produce a short report based on your findings.

Your work will be assessed by your teacher on an ongoing basis throughout the course. You must pass all three units and the course assessment to gain the course qualification.

The course assessment is graded A-D. Your grade will depend on the total mark for all the units in your course.

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