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You will learn how to prepare and present a range of accounting statements and analyse information to make decisions. You can then apply your skills in an assignment that communicates financial information to people who are interested in an organisation’s performance.
What's in the Couse?
What's in the Couse?
Financial Accounting
Financial Accounting
You will learn how to prepare routine and complex financial accounting information. You will learn about current financial accounting regulations and apply them to a range of business structures. Stakeholders use this information to assess and organisation’s current financial position.
You will learn:
The role of financial accounting
Partnership
Public Limited Companies (PLCs)
Manufacturing accounts
Period-end financial statements
Business analysis
Spreadsheets – assessed across both financial and management accounting
Assessment
Assessment
TBC
Management Accounting
Management Accounting
You will learn about internal accounting procedures, where you will learn how to prepare information using a range of routine and complex accounting techniques. Management use this information when making decisions about the planning, control and future direction of an organisation.
You will learn:
The role of management accounting
Inventory valuation
Overhead analysis
Service cost statements
Process statements
Process costing
Budgeting
Decision making
Investment appraisal
Spreadsheets – assessed across both financial and management accounting
Assessment
Assessment
TBC
SQA Assessment
SQA Assessment
Component 1 - Question Paper
Component 1 - Question Paper
Worth 120 marks, consisting of two sections.
Section 1 worth 80 marks
Section 2 worth 40 mark
Component 2 - Assignment
Component 2 - Assignment
Worth 60 marks
For the assignment component, you will be asked to work through a series of tasks to prepare accounting information and financial statements. You will perform calculations, make decisions based on your analysis and present your findings in a report
At least one task will be will be computer-based
This is usually sat by pupils in March
Additional Information / Resources
Additional Information / Resources
Progression
Progression
Pupils who successfully pass the Higher Accounting course could go on to study the following:
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