Advanced 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.

• Advanced Higher Accounting Course Specification June 2019

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.

• Coursework Assessment Task for Advanced Higher Accounting July 2023

Advanced Higher Project Template

• Instructions for Submitting Advanced Higher Accounting Projects January 2024

• Advanced Higher Accounting template

• Guidance on conditions of assessment

• Coursework for External Assessment

Examples of candidate evidence with commentaries

• Examples of candidate evidence with commentaries

Audio presentation

• Overview of course assessment - presentation with audio 2019 (10 minutes) (14.21 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.

Course Reports

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

• Advanced Higher Accounting - resource links
• Advanced Higher Accounting Formulae Sheet for Variance Analysis
• Suggested layouts for financial statements in the Advanced Higher Accounting course
• Guidance on the use of international Accounting terminology