Higher Accounting

Explains the structure of the course, including its purpose and aims and information on the skills, knowledge and understanding that will be developed.

• Higher Accounting course specification
  May 2023

This section provides information on marking instructions and/or the coursework assessment task(s). It includes information that centres need to administer coursework and must be read in conjunction with the course specification.

• Specimen coursework assessment task for Higher Accounting - May 2018
• Specimen coursework assessment task for Higher Accounting (eFile) - May 2018

• Guidance on conditions of assessment

Information on the production and submission of SQA-assessed coursework for National 5, Higher and Advanced Higher.

• Coursework for External Assessment (261 KB)

Examples of candidate evidence with commentaries

• Examples of candidate evidence with commentaries

Webinar (recording)

Course Assessment from session 2023-2024 (25 minutes)

• Download webinar

Course Assessment (Theory) from session 2018-19 (24 minutes)

• Download webinar
• Webinar Candidate evidence (1.20 MB)
• Webinar Candidate evidence (marked) (4.13 MB)
• Webinar Candidate evidence Theory questions (95 KB)
• Webianr Candidate evidence Theory questions (marked) (162 KB)

Audio presentation

• Overview of Course Assessment Presentation with audio 2018 (9 minutes) (11.39 MB)

Changes to understanding standards materials

• Changes to published Understanding Standards materials for all subjects

Please note: Understanding Standards materials are regularly reviewed to ensure they remain up to date.

Additional resources session 2020-22

Further information can be found on the Understanding Standards Website

Provides information on the performance of candidates - which is useful to teachers, lecturers and assessors in their preparation of candidates for future assessment.

Course Reports

• 2024 Higher Accounting course report November 2024
• 2023 Higher Accounting course report October 2023
• 2022 Higher Accounting course report September 2022

Verification Reports

• Accounting Qualification Verification Summary Report July 2024
• Accounting Qualification Verification Summary Report June 2023
• Accounting Qualification Verification Summary Report June 2019

Accounting: Quality Assurance - external verification

• Higher Accounting - resource links November 2024 
• Higher Accounting Questions March 2023
• Higher Accounting SOFP examples March 2023
• Higher Accounting - formulae sheet September 2019
• Higher Accounting Exemplification with new terminology January 2018
• Suggested layouts for financial statements in National 5 and Higher Accounting courses October 2018
• Guidance on the use of international Accounting terminology November 2014