Accounting
Higher
Course Overview
This Course aims to enable learners 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
The Course combines practical and theoretical aspects of learning related to accounting, and will allow learners to use ICT through tackling both computer-based and paper-based tasks. Accounting relates to many aspects of everyday life, and therefore gives learners experiences which are topical and which develop skills for learning, life and work. The Course encourages learners to think logically and to apply accounting principles in their everyday lives, thereby supporting their personal financial awareness.
The Course has three mandatory Units: Preparing Financial Information (Partnership and PLC accounts), Preparing Management Information (Budgeting and Costing) and Analysing Accounting Information (Ratios and Decision-making)
Faculty Principal Teacher
Mr S Gilbert
Assessment Methods
The learner will be assessed by a combination of a question paper and an assignment.
Component 1: Question paper (120 Marks) 2 hours 30 minutes
Component 2: Assignment (60 Marks) 2 hours 30 minutes
Entry Requirements
National 5 Maths and/or National 5 Accounting at A or B
Recommended Next Steps in S6
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