Accounting – National 5

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The course has three component areas.

Preparing Financial Accounting Information.

In this component you will:

  • use accounting concepts and techniques to prepare financial information
  • use ICT in accounting-related contexts
  • record financial accounting transactions and prepare financial statements
  • learn about key financial accounting terms, and how they are applied.

Preparing Management Accounting Information.

In this component you will:

  • prepare cash budgets and cost statements
  • learn how to use key management accounting terms.

Analysing Accounting Information.

In this component you will:

  • interpret, analyse and evaluate accounting information to assess the financial position of an organisation
  • learn to use a range of analytical concepts in financial decision-making.

Assessment:

Course Assessment.

Your work will be assessed on an ongoing basis throughout the course to support your learning and evaluate progress.

Items of work might include:

  • practical work – such as ledger accounts, break-even analyses, cash budgets
  • written work – research assignments, reports and case studies
  • projects
  • question papers/tests.

The course assessment for this course consists of two components:

  • question paper (130 marks).
  • assignment (50 marks).

For the assignment component, you will be asked to complete a series of tasks to prepare accounting information and financial statements using a spreadsheet. You may be required to use this information to aid decision making, analyse the organisation’s financial position or make recommendations for the future. The assignment will be a computer-based assessment which is set by and externally marked by the Scottish Qualifications Authority (SQA).

The question paper will be set and externally marked by SQA.

The course assessment is graded A-D.

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