Subject Information - Accounting


Head of Department: Mr Colin Duncan

Course Progression: Accounting

The Economics and Business Studies Department aims to enable pupils to become better economic decision-makers, both at a personal level and within society as a whole.

Business Education encompasses a number of subject areas: Economics, Business Management, Accounting and Administration & IT. We aim not only to develop the pupil's insight into the economic world in which they live, but also to equip them with the analytical and practical skills to give them a stake in the economic system. This involves developing a spirit of enterprise, challenging the pupils to think, develop and communicate their ideas effectively and put them into practice.

Courses in Accounting

Accounting is offered primarily at Higher for pupils who have a good pass (A/B) in National 5 Mathematics. Pupils must have good numeracy skills.

Pupils can pick up Accounting as long as they have good numeracy skills, ie having passed Higher Mathematics.

Accounting Higher (S5/S6)   


The purpose of this course is to give an opportunity to pupils who wish to develop their accounting skills. The course will enable pupils to analyse financial statements and prepare cost data for planning and control purposes. Emphasis is placed on the development of decision making and problem solving skills through the application of accounting skills and techniques.

Recommended Entry

Pupils would normally be expected to have attained one of the following:

  • Taking Higher Maths (S5)/ passed Higher Maths (S6)
  • Must like using numbers and be prepared to put in the time to develop the practical skills required.
  • Approval from Mr Duncan or Mrs Kemp.

Course Details

The Course has three mandatory Units.

Preparing Financial Accounting Information
Learners will develop the skills, knowledge and understanding relating to the preparation of both routine and complex financial accounting information. Learners will develop an understanding of current financial accounting regulations and the ability to apply them in a range of business structures.

Preparing Management Accounting Information
Learners will develop the knowledge and understanding of internal accounting information and the ability to prepare such information using a range of both routine and complex accounting techniques. Learners will carry out learning activities that extend their understanding of the impact that management accounting information has on making decisions about the planning, control and future success of the organisation.

Analysing Accounting Information
Learners will develop the skills, knowledge and understanding of the interpretation and analysis of accounting information, and the ability to interpret and analyse such information using a range of techniques. They will carry out learning activities that allow them to analyse and report on the organisation’s current financial position and performance, and to offer financial solutions that can assist in planning and decision making. This will provide learners with an understanding of financial analysis.


Assessment throughout the course is by end of topic tests. External assessment is in two parts: a question paper (worth 67%) and an assignment (worth 33%).


  • Advanced Higher Business Management
  • Degree courses

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