Accounting

We’ve published the 2025 National 5 Accounting assignment and electronic files on the SQA Secure website.

You can arrange access to these secure materials through your SQA co-ordinator, who will also confirm uplift details for your centre.  

Reporting ICT issues

If any of your candidates experience ICT issues during the assignment, you can report these to us using our online ICT issues form. Please use this form to report any ICT issues that you think need to be considered during the marking process.   

The ICT form is available on the SQA Secure website, and you can arrange access to it through your SQA co-ordinator. 

Contact us

For more information on annually released coursework for Accounting, please email qualification.development@sqa.org.uk and direct your enquiry to Lindsay Thomson, Qualifications Manager or Kirstie Casson, Qualifications Officer.

We’ll publish the 2025 Higher Accounting assignment and electronic files on the SQA Secure website on Monday 10 March.

You can arrange access to these secure materials through your SQA co-ordinator, who will also confirm uplift details for your centre.

Assignment topics 

To help you with planning and delivering the courses, we can confirm that the 2025 assignments will assess the following topics.  

• Manufacturing accounts  
• Period-end financial statements – income statement (up to Profit for the Year) 
• Process costing 
• Budgeting 

Assessment conditions 

As a reminder, SQA will not invigilate the assignment following the pilot in 2019-20. However, learners must still complete the assignment under a high degree of supervision and control. More details are provided in the course assessment section of the course specification.  

​Contact us

For more information on annually released coursework for Accounting, please email qualification.development@sqa.org.uk and direct your enquiry to Lindsay Thomson, Qualifications Manager or Kirstie Casson, Qualifications Officer.

Accounting common questions (134 KB) 

National 5

• National 5 Accounting - resource links (176 KB)
• National 5 Accounting Treatment of Cash Discount
• National 5 Accounting Questions (1.84 MB)
• National 5 Accounting formulae sheet

National 5 and Higher

• Suggested layouts for financial statements in National 5 and Higher Accounting courses

Higher

• Higher Accounting - resource links (146 KB)
• Higher Accounting Questions (1.90 MB)
• Higher Accounting SOFP examples (340 KB)
• Higher Accounting - formulae sheet
• Higher Accounting Exemplification with new terminology

Advanced Higher

• Advanced Higher Accounting - resource links (135 KB)
• Advanced Higher Accounting Formulae Sheet for Variance Analysis
• Suggested layouts for financial statements in the Advanced Higher Accounting course

All

• Guidance on the use of international Accounting terminology