SCQF LEVEL 6 - Higher

This course is designed to enable you to acquire the skills and knowledge necessary for understanding and taking part in the world of business.  Even if you are not planning a career in business, this course helps your personal effectiveness by developing your ability to think logically, work accurately, make decisions and solve problems. 


The course can be combined with Business Management and Economics. 




6 periods per week


Assignment done on IT - (60 marks) - 2 hours 30 minutes.  Completed before the main exam diet. 


Question Paper (120 marks) - 2 hours 30 minutes  




Mrs Benton

Mrs Henderson



Every business needs to keep records of their finances:  











. . . to name but a few!  Accounting is crucial to the success of organisations - without effective accounting procedures and Accountants to provide relevant information to management on time, businesses may fail. 


Managing your own business:  If you own a business in the future do you really want to put your trust in someone else to do your finances without knowing anything about it yourself? 


You will have to run a household in the future:  Can you budget?  Do you know where to get finance?  You will have to make decisions about your future finances in your personal life – are you confident about this?  You may have to complete financial documents in the future that need to be orderly and well presented.  Your numeracy and ICT skills will need to be good. 


Skills:  A study in Accounting will enable you to acquire the transferable skills and knowledge necessary for understanding and taking part in the world of business.  Even if you are not planning a career in Accounting, this subject helps to improve your personal effectiveness by developing your ability to think logically, work accurately, make decisions and solve problems. 

Across all areas of the course you will develop your IT ability in order to understand its use and benefit as an accounting tool.  The course covers both Financial and Management Accounting topic areas. 


Financial Accounting . . . 


  • prepare a Manufacturing Account leading to an Income Statement; 

  • prepare the financial statements of a Partnership and Limited Company including Appropriation section;  

  • explain the legislation and Financial Reporting Standards which affect the preparation of the financial statements of a Public Limited Company; 

  • perform calculations to carry out a Ratio Analysis of business performance at the year end. 


Management Accounting . . . 


  • prepare Budgets; 

  • complete Inventory Valuation calculations and record cards; 

  • prepare Overhead Analyses and Job Cost Statements; 

  • prepare Process Cost Accounts; 

  • complete a Contribution Analysis/Marginal Cost and Profit Maximisation Statements for decision making; 

  • carry out Investment Appraisals for decision making. 


The majority of class work is carried out using Microsoft Excel in order to develop spreadsheet skills. 


Everything you need to know before selecting this course

entry requirements

A good pass in National 5 Accounting (Grade B and above) 




Entry at the discretion of the Principal Teacher of BEIT and/or BEIT Faculty Teaching staff who will consider your ability in Mathematics and/or Business Management.

what will you get?

The course is graded  


A: Band 1, Band 2 

B: Band 3, Band 4 

C: Band 5, Band 6 

D: Band 7 


Everything you need to know about future pathways from this course


The study of accounting can lead to a career in banking, stock broking as well as pure accountancy whether it is in a professional accounting practice or in a commercial or business environment.   


UK and International firms often offer a wide range of career opportunities connected with accounting:  




IT Consulting

Tax Planning 

Stock Broking

Management Consulting

Credit Control 

Banking Law 


A knowledge of Accounting can open many doors in the job market and can be rewarded with very high salaries.  Many Accountants move into Senior Management positions - Chief Executives, Directors, Corporate Financiers, Merchant Bankers and Actuaries. 

my world of work

This link will take you to an excellent resource on MyWOW which looks at potential career routes when you select a combination of subjects. 


Information from pupils who have studied this course as to how they feel it was.

Chloe - S5

Personally, I feel I did make the correct choice in choosing Higher Accounting as one of my subjects. I enjoyed doing National 5, so I wanted to continue this subject.  It has challenged me at times but if you are willing to work at it and put in the effort then you will do well.  I took this subject to pursue a career in business and this subject would complement that.  The course is well delivered with the easier topics mixed with the more challenging ones, so you get a balance. 

Analysing Data

Ryan - S6

I am crashing Higher Accounting in S6 this year and though it can sometimes be quite tricky, overall, I have enjoyed the course – finishing a full question is very rewarding and satisfying.  Although some of the topics are challenging, most of the course is easy to pick up on and working on these types of questions can be enjoyable.  I am glad I picked Higher Accounting because it is something I have never done before and have learned new skills from picking it.