Higher Accounting

Course Overview

The Higher Accounting Course enables learners to understand and use financial information, so that they can prepare accounting statements and analyse, interpret and report on a partnership’s and company’s financial performance. The course develops learners' accuracy in preparing, presenting and interpreting complex accounting information, and enables them to apply complex accounting concepts and techniques when preparing financial information. Pupils will also become proficient in the use of Microsoft Excel.

Course Content

There are two units of study.

1. Financial Accounting

2. Management Accounting

Assessment

There is an assignment and exam. The assignment will assess learners on 3 topics, as well as their spreadsheet skills.

Entry Requirements

Learners would normally be expected to have the skills, knowledge and understanding attained by having studied National 5 Accounting.

Pupils with no previous experience of Accounting can achieve success in this subject provided they have good mathematical skills and have achieved National 5 Maths in their S4 year.