Higher Accounting (Course Code: C700 75)

SCQF Level 6 (24 SCQF credit points)

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Why study Accounting?

Accounting is a key function in all organisations. Effective accounting procedures can provide timely and relevant information to management, helping organisations perform successfully.

Studying Accounting will enable you to acquire the skills and knowledge necessary for understanding and taking part in the world of business. Even if you are not planning a career in accounting, this subject helps to improve your personal effectiveness by developing your ability to think logically, work accurately, make decisions and solve problems.

The skills that you develop in Accounting are useful in many careers such as finance, IT consulting, tax planning and management consulting.

What do I need to get in?

Entry is at the discretion of the school or college, but you would normally be expected to have achieved:

What will I study?

This course is designed to enable you to understand, and make use of, financial information so that you can prepare accounting statements and analyse, interpret and report on an organisation's financial performance. The course combines practical and theoretical aspects of learning related to accounting, and will allow you to use information and communications technology (ICT) through tackling both computer-based and paper-based tasks.

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:

Preparing Management Accounting Information (6 SCQF credit points)

In this unit you will:

Analysing Accounting Information (6 SCQF credit points)

In this unit you will:

How will I be assessed?

Course Assessment (6 SCQF credit points)

The course assessment has two components:

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.

Study Materials

What can I go on to next?

If you complete the course successfully, it may lead to:

Further study, training or employment in:

Which jobs are related to this subject?

Where can my parents find out more?

Your school will give your parents an Options or Choices information booklet, which has detailed information on the curriculum and the individual subjects or courses you can study. It will also invite them along to a Parents’ Information Evening.

They can also read the information leaflet(s):

Highers in a Nutshell - Accounting (CfE Higher)