Business Education Department :
S5-S6 Accounts Advanced Higher
Entry Level
Accounting and Finance Higher
Course Description
This course comprises 2 mandatory units:
-
Financial Accounting Techniques
- Management Accounting Techniques
The aim of the course is to build on the knowledge, understanding,
information-handling skills and practical abilities gained in Accounting and
Finance (Higher).
The Financial Accounting Techniques Unit covers the following areas:
- Dissolution of a partnership
- Public limited companies
- Consolidated balance sheets
- Cash flow statements
- Accounting ratio analysis
- Incomplete records
- Accounting standards
- Financial accounting regulations
- Social Accounting
- Principles of auditing
- Issues of shares
The Management Accounting Techniques Unit covers the following areas:
- Budgets
- Variance analysis
- Investment Appraisal
- Contract Costing
- Operating Costing
- Process Costing
- Information technology and accounting
- Use of spreadsheets
Assessment
To gain the award of the course, the candidate must pass all the unit
assessments as well as the external assessment.
The external assessment will be based on a written paper of 3 hours
duration.
Find out more about our courses :
Accounts :
Administration :
Standard Grade : Administration
Intermediate 1 : Administration
Intermediate 2 : Administration
Business Management :
Standard Grade : Business Management
Intermediate 2 : Business Management