This course is suitable for you if you:


  • Enjoy working with numbers and coped well with S1/2 BEIT (Accounting)

  • Are interested in the financial success of businesses – maybe even your own in years to come!

  • Want to be your own boss and manage your own business finances


The course can be combined with Business Management.



The course will suit you if you like attention to detail and like to apply logic and analytical thinking.


The financial sector is one of the major employers in Scotland.  Careers in finance can have high salaries and many accountants move into senior management positions because they have a sound understanding of this key feature of business.  

We will study business running costs, labour/wage payments, budgets, business sources of finance, costing “jobs”, prepare electronic charts in break-even analysis, business documents and record keeping.


We will develop your Accounting knowledge and understanding and develop your IT skills.  There will be a mix of cooperative or independent tasks which develop team working and using initiative.   


The main aims of the course are to enable learners to develop  


  • awareness of the importance of accounting in industry and society 

  • accuracy in preparing, presenting, interpreting and analysing accounting information in a variety of ways.,

  • your ability to apply information technology in accounting-related tasks set in various contexts

  • a systematic approach to solving financial issues 

  • and apply accounting techniques to prepare you for the world of business 


The skills you will develop are 


  • Numeracy skills through presenting accounting statements, tables and graphs 

  • Employability, Enterprise and Citizenship skills through an understanding of how businesses work, skills to enter the world of work, ICT skills, logic and critical thinking, working with others and meeting deadlines 

  • Thinking skills by using accounting concepts and vocabulary in real-life examples, using information to solve problems, planning/organising to complete tasks 


Everything you need to know before selecting this course


Homework will be given regularly to reinforce your learning and to assess your progress.  Very often it may be to read over work or notes we have been doing in class or it can be to prepare for a class test.

How you will be assessed

Work will be assessed through


  • ongoing monitoring of classwork and class activities

  • mini scenarios where you work within a “real-life” problem solving business situation – this will be similar to the coursework assignment in S4. 

  • Graded tests to help you decide whether you are confident to do National 5 in S4


Everything you need to know about future pathways from this course


This course will be suitable for all learners who are interested in a career in:


  • Business

  • Financial Management

  • Taxation

  • Banking

  • Insurance

  • Stock Broking

  • Accountancy

  • Law

  • Investment Analysis  


The following link will give you an idea of some of the jobs people with an accounting background might do:

S4 and beyond

National 5 leading to Higher Accounting and/or Higher Business Management and/or Higher Economics


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

Johanna - S3

Accounting is a good subject and it is enjoyable.  Once you understand what you are doing it gets quite easy.  The teacher lets you work at your own pace which allows you to work ahead of others if you want.  It is a subject that is worth picking if you are planning to go into finance or accounting or even if you simply like maths.


Alfie - S3

I enjoy Accounting because I also took Business Management in S3 and the two subjects help each other with different aspects of business.  You will look at topics such as LIFO (last in first out), Labour/Wages Calculation and Job Costing etc.  I find Accounting a very interesting subject and would recommend it as it is interesting and looks good on a CV.