Higher Accounting

The National Parent Forum of Scotland is grateful for the support of the Scottish Government, the Scottish Qualifications Authority and Education Scotland in the preparation of this series. www.parentforumscotland.org enquiries@parentforumscotland.org

parentforumscotland

parentforumscot For course information, specimen question papers and past paper guidance visit: Higher Accounting: www.sqa.org.uk/sqa/47917.html Curriculum for Excellence Key Terms and Features Factfile Education Scotland: https://education.gov.scot/nationalqualifications Further Information for Parents and Learners Information on assessment, skills, progression, revision resources and summaries of National Qualifications www.parentforumscotland.org HIGHERS IN A NUTSHELL The National Parent Forum of Scotland Higher Summary Accounting SOCIAL STUDIES OCT 2018 HIGHER Content The course has two areas of study: • Financial accounting • Management accounting Skills Learners will be able to: • understand the significant function that accounting performs in industry and society • develop accuracy in the preparation, presentation, interpretation and analysis of relatively complex accounting information, and apply a systematic approach to solving financial problems • apply relatively complex accounting concepts and techniques in the preparation of financial information • develop an understanding of a range of sources of finance available to organisations, and of the circumstances in which these sources might be used • apply the use of information technology in relatively complex accounting tasks Opportunities for Learners Learners will be able to: • understand, and make use of, financial information so that they can prepare accounting statements and analyse, interpret and report on an organisation’s financial performance • describe, record, present, interpret and analyse complex financial information • compare and contrast accounting information to draw valid conclusions Assessment • The course will be assessed through a question paper (exam) and an assignment, which will be marked by SQA and graded A to D. • The question paper makes up 67% of the total assessment mark. Learners show skills including preparing, interpreting and analysing accounting information, and producing written responses to theory questions. • The assignment makes up 33% of the total assessment mark. Learners work through tasks to prepare accounting information and financial statements. They perform calculations, compare and analyse accounting information, make decisions based on their analysis and present findings in a report. Question PaperSection 1: two 40-mark questions Section 2: two 20-mark questions 2 hours 30 minutes 120 marks Specimen Paperwww.sqa.org.uk/pastpapers/findpastpaper.htm Assignment The assignment is carried out under supervision, in one 2 hour 30 minute block (excluding printing time). 2 hours 30 minutes 60 marks Progression Higher courses can stand alone or follow on from National 5 qualifications and may lead to Advanced Highers, the Scottish Baccalaureate and a range of qualifications within Further and Higher Education..