Business - Highers/Advanced Highers
St. Andrew’s  & St. Bride’s High School St. Andrew's and St. Bride's High School Badge
Curriculum Curriculum
Deus Solum Sufficet - God Alone Suffices
Contact Details
St. Andrew's & St. Bride's High School Platthorn Drive East Kilbride G74 1NL
Phone: 01355 574110 Fax:  01355 574111 Email:  Email us Here Directions to School:  View Here

National 6 Accounting
The purpose of the Course is to enable learners to calculate and analyse financial and management accounting statements and make appropriate decision and recommendations from their outcome.
The main aims of this Course are to develop and advance the numeracy and accounting skills of the learner.
The pace of learning is set at a level appropriate to the ability of pupils.  For each topic covered there are introductory teacher-led lessons.  Following on from this individualised learning will take place.  To enhance pupil skills ICT tasks are incorporated into each element of the course and pupils will complete a written and ICT assessment for each topic.
The Course includes three mandatory Units. Each of these units is designed to provide progression from the related Unit at National 5 to the related Unit at Higher.   To gain the award of the Course, the learner must pass all of the Units as well as the Course assessment.
The required Units are shown below:
Preparing Financial Accounting Information 

The aim of this unit is for the learner to develop their knowledge and skills to prepare final accounting records for the following organisations: partnerships, public limited companies, and those involved in the manufacturing sector.
In developing their knowledge further the learner will investigate the main features of public limited companies in relation to ownership, control and key sources of finance and the current legislation and Accounting Standards which affect the preparation of financial accounting statements of a public limited company.
Preparing Management Accounting Information 

The aim of this unit is for the learner to investigate the use of management accounting systems as a means of planning and control.  The learner will be asked to prepare a range of accounting statements from the following areas:  Stock Valuations, Cash Budgets, Overhead Analysis, Job Costing, Process Costing, Service Costing and make appropriate business decisions based on the results of each statement prepared.
Analysing Accounting Information 

The unit looks at the purpose and limitations of accounting ratios.  The learner will calculate and evaluate the performance of different organisations and make appropriate recommendations based on the results.  Furthermore the learner will investigate the decisions made by organisations as they aim to maximise profits.
Unit Assessments
All Units are internally assessed and assessed on a pass/fail basis within the school. SQA will provide external verification, to ensure assessment judgments are consistent and meet national standards.
Course Assessment
Course assessment structure

Component 1 — question paper 80 marks
Component 2 — assignment 40 marks
Total marks 120 marks
Component 1 — question paper 80 marks
The purpose of this question paper is to provide learners with an opportunity to demonstrate breadth and application by drawing on, and applying, the skills, knowledge and understanding of accounting procedures from across the Course.
The question paper has two Sections.
Section one will have 30 marks and will consist of mandatory questions sampled from the full range of mandatory coverage.
Section two will have 50 marks and will consist of questions sampled from the full range of mandatory Course coverage.
The question paper will also assess knowledge and understanding of the underpinning accounting theory, which will account for up to 20% of the total mark allocation in the question paper (ie maximum 16 marks).
Component 2 — assignment 40 marks
The purpose of this assignment is to allow learners to demonstrate challenge and application. The assignment will provide learners with an opportunity to use ICT and accounting skills, knowledge and understanding to demonstrate investigative, analytical and decision making ability while undertaking a context-based assignment.
Past paper questions can be accessed from the link below:

Course Outline - National 6 Accounting


Topic Areas Covered Unit
Company Accounts
Final Accounts -
Profit/Income Statements and statement of accounts for company.

Specific attention to
- FRS relating to PLC
- Ownership/Control and Finance of PLC
Preparing financial Info
Manufacturing Accounts Manufacturing, Profit/Income statements and statement of accounts Preparing financial Info
Partnerships Final Account with current accounts, equity accounts Preparing financial info
Process Costing Preparation of process accounts Preparing management accounts
Cash Budgets Preparation of production/Cash Budgets Preparing management accounts
Stock AVCO Preparing management accounts
Operating Costs Preparation of cost statement for services centres Preparing management accounts
Overhead/Job Costing Preparation of overhead analysis and job cost statements Preparing management accounts
Break-Even & Decision Making Calculation of contribution of limited factor, affects on profit, oppertunity cost.

Specific attention to:
Investment appraisals
Analysing Accounting Information
Ratios Profit, Efficiency, Liquidity, Investment ratios Analysisng Accounting Information

Further practice material for Higher Accounting can be found by clicking on the following link.

On this SQA web page scroll down to Related Information box and choose;

Higher Accounting Terminology and Resource BankThis resource bank will give pupils questions and solutions to all Accounting topics covered in the Higher course
Further additional support material such as Accounting layouts for Higher can also be found in the Related Information box