Course Content

The Higher course has 2 mandatory units:

Unit 1: Financial Accounting

In this unit you will develop skills, knowledge and understanding to prepare, interpret and analyse financial accounting information by using the relevant accounting concepts and techniques.

Unit 2: Management Accounting

In this unit you will develop skills, knowledge and understanding of internal accounting information and are able to prepare this using a range of basic accounting techniques. This information will be used by management when making a decision about future planning.

Course Assessment

Pupils will be assessed through a combination of an Accounting paper (exam) and a Accountancy related assignment (project). The question paper will require demonstration of a depth of knowledge, understanding and skills accumulated from across the course. This is worth 67% of the final mark. The accountancy-related assignment involves selecting appropriate data to prepare accounting statements and comparing, analysing and making decisions using a range of complex accounting information. This this is worth 33% of the final mark.

Career Pathways

What can you do with a qualification in Accounting?

• Accountancy

• Business Analyst

• Actuary

• Financial Advisor

• Human Resources

• Economics

• Insurance

• Forensic Accounting

• Auditing

• Banking

• Taxation

• Teaching