Higher Accounting

The course consists of 2 areas of study:

1. Financial Accounting

• Role of Financial Accounting

• Partnership

• Public Limited Companies

• Manufacturing Accounts

• Period-End Financial Statements

• Business Analysis

• Spreadsheet Use and Functions for Financial Accounting

2. Management Accounting

• Role of Management Accounting

• Inventory Valuation

• Overhead Analysis

• Service Cost Statements

• Process Costing

• Budgeting

• Decision Making

• Investment Appraisal

• Spreadsheets Use and Functions for Management Accounting

• Course Assessment

  • 2 hours 30 minutes assessment completed in March

  • Spreadsheet Useage

  • 33% of final mark

• Question Paper

  • completed during the exam diet

  • Financial and Management Accounting

  • 67% of final mark

• Higher Education

• Further Education

• Apprenticeships

• Employment