higher accounting assignment

AHS Business Education

Higher Accounting

This course helps pupils understand and make use of financial information. They

prepare accounting statements, and analyse, interpret and report on an organisation’s financial performance. A main feature of the course is developing numeracy and thinking skills.

There are 2 main components:

• Question paper (120 marks)       2 hours and 30 minutes
• Assignment (60 marks)                  2 hours and 30 minutes

The assignment is worth 33% of the overall marks. The assignment is set by SQA on an annual basis. It is conducted in school under a high degree of supervision and control and then submitted to SQA for external marking.

Aims of the Course

• This course shows the function that accounting performs in business and society
• The need for accuracy in the preparation, presentation, interpretation and analysis of complex accounting information.
• How to apply a systematic approach to solving financial problems
• Pupils will learn a range of sources of finance that are available to organisations, and the circumstances these sources might be used in
• How to use spreadsheet software for complex accounting tasks

Homework Policy

Homework is done continually throughout the course.  Pupils are given questions to complete on topics that they are currently working on.  This helps to re-enforce their learning experience.  Homework will be based on theory and practical exercises. Prior to examination and the External Assignment emphasis will be placed on relevant topics.

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• Past papers
• National Qualifications  >  Subjects  >  Accounting  >  Higher  > Higher Accounting

Higher Accounting

Alternative certification model.

The alternative certification model is how National 5, Higher and Advanced Higher courses will be resulted this year, following the cancellation of the 2021 exams. It involves five different stages.

View the alternative certification model and see what will happen at each stage.

Essential Information

Course specification ( 26/05/2023 ).

Explains the structure of the course, including its purpose and aims and information on the skills, knowledge and understanding that will be developed.

• Higher Accounting course specification May 2023

Past Papers and Marking Instructions

Access all past papers by subject/level

Additional question papers resources

Illustrates the standard, structure and requirements of the question papers candidates will sit (includes marking instructions).

• Higher Accounting Specimen Question Paper October 2018

There were no exams in 2021. The 2020-21 question paper resources are, for most subjects, modified papers which reflect the modifications put in place for session 2020-21.

• Higher Accounting question paper (378 KB)
• Higher Accounting marking instructions (366 KB)

This section provides information on marking instructions and/or the coursework assessment task(s). It includes information that centres need to administer coursework and must be read in conjunction with the course specification.

• Specimen coursework assessment task for Higher Accounting  - May 2018
• Specimen coursework assessment task for Higher Accounting (eFile)  - May 2018
• Guidance on conditions of assessment

Information on the production and submission of SQA-assessed coursework for National 5, Higher and Advanced Higher.

• Coursework for External Assessment (261 KB)

Understanding Standards ( 22/01/2024 )

• Examples of candidate evidence with commentaries

Webinar (recording)

Course Assessment from session 2023-2024 (25 minutes)

• Download webinar

Course Assessment (Theory) from session 2018-19 (24 minutes)

• Webinar Candidate evidence (1.20 MB)
• Webinar Candidate evidence (marked) (4.13 MB)
• Webinar Candidate evidence Theory questions (95 KB)
• Webianr Candidate evidence Theory questions (marked) (162 KB)

Audio presentation

• Overview of Course Assessment Presentation with audio 2018 (9 minutes) (11.39 MB)

Changes to understanding standards materials

• Changes to published Understanding Standards materials for all subjects

Please note: Understanding Standards materials are regularly reviewed to ensure they remain up to date.

Additional resources session 2020-22

Further information can be found on the Understanding Standards Website

Course reports ( 29/07/2024 )

Provides information on the performance of candidates - which is useful to teachers, lecturers and assessors in their preparation of candidates for future assessment.

Course Reports

• 2023 Higher Accounting Course Report  October 2023
• 2022 Higher Accounting Course Report  September 2022
• 2019 Higher Accounting Course Report  October 2019

Verification Reports

• Accounting Qualification Verification Summary Report  July 2024
• Accounting Qualification Verification Summary Report  June 2023
• Accounting Qualification Verification Summary Report  June 2019

Accounting: Quality Assurance - external verification

Formulae and course support

• Higher Accounting - resource links  (146 KB)
• Higher Accounting Questions (1.90 MB)
• Higher Accounting SOFP examples (340 KB)
• Higher Accounting - formulae sheet
• Higher Accounting Exemplification with new terminology
• Suggested layouts for financial statements in National 5 and Higher Accounting courses
• Guidance on the use of international Accounting terminology

Ushare open learning resources

Where can you take this course?

Centre Finder

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Higher Accounting Online

Helping you succeed at Higher Accounting.

Higher Accounting Online provides up-to-date and reliable information about the SQA Higher Accounting course. A vast array of revision materials are available with full SQA Past Papers which can be filtered by topic along with interactive Excel solutions alongside the SQA Marking Instructions.

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Assignment Moscow: Reporting on Russia from Lenin to Putin Hardcover – Large Print, 23 July 2020

• Print length 256 pages
• Language English
• Publisher I.B. Tauris
• Publication date 23 July 2020
• Dimensions 16.36 x 2.5 x 23.8 cm
• ISBN-10 0755601157
• ISBN-13 978-0755601158
• See all details

Product description

About the author, product details.

• Publisher ‏ : ‎ I.B. Tauris (23 July 2020)
• Language ‏ : ‎ English
• Hardcover ‏ : ‎ 256 pages
• ISBN-10 ‏ : ‎ 0755601157
• ISBN-13 ‏ : ‎ 978-0755601158
• Dimensions ‏ : ‎ 16.36 x 2.5 x 23.8 cm
• 1,264 in Russian Historical Biographies
• 1,540 in British Historical Biographies from 1901 Onwards

About the author

James rodgers.

James Rodgers writes books on international affairs, especially armed conflict. His work has a focus on how the stories of those events are told to the world. Much of his writing draws on his own experience reporting from the former Soviet Union and the Middle East as a journalist from the 1990s onwards. During his BBC career (1995-2010), James completed postings in Moscow, Brussels, and Gaza where, from 2002-2004, he was the only international correspondent based in the territory. His numerous other assignments included New York and Washington following the September 11th attacks; reporting from Iraq in 2003 and 2004 during the United States-led invasion; and covering the wars in Chechnya.

James now lectures in International Journalism at City, University of London. He still works as a journalist, too--contributing work to the BBC, NBC Think, Forbes.com, Monocle Radio, and others.

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This is a site about the books and other writing by James Rodgers, author of Assignment Moscow: Reporting on Russia From Lenin to Putin ( new edition 2023 ; first published July 2020); Headlines from the Holy Land (2015 and 2017); No Road Home: Fighting for Land and Faith in Gaza (2013); Reporting Conflict (2012). My work looks at how stories of international affairs, especially armed conflict, are told to the world.

I am an author and journalist. During two decades of covering international news, I reported on the end of the Soviet Union; the wars in Chechnya; the coming to power of Vladimir Putin; 9/11; the Israeli-Palestinian conflict; the 2003 war in Iraq; Russia’s war with Georgia in 2008. I completed correspondent postings for the BBC in Moscow, Brussels, and Gaza. I now teach in the Journalism Department at City, University of London.

Assignment Moscow: Russia’s Story From Lenin To Putin

I outlined some of my ideas from Assignment Moscow: Reporting on Russia from Lenin to Putin in a recent piece for The Conversation . I am republishing it here .

WHAT A CONTRAST IT WAS . In early May 2000, Vladimir Putin strode through the Kremlin’s gilded corridors, his progress relayed on live TV across the world’s largest country, and beyond. I was reporting from Moscow for the BBC. Putin looked purposeful, slim and sober as he swore to uphold the constitution of the Russian Federation.

During the 1990s, the international press corps in Moscow had become used to the president of Russia as an unpredictable character: impulsive, sometimes even drunk in public. But Boris Yeltsin resigned suddenly on the last day of 1999. As the constitution required, his acting successor – Vladimir Putin, a prime minister who had built his reputation by taking the fight to separatists in Chechnya – had to stand for election to be confirmed in his post. He was duly elected.

Two decades later, Putin’s critics argue that he has upended that constitution – introducing changes, by means of a recent national vote, that mean he  could stay in power  until he is 83.

None of the correspondents in Moscow in May 2000 stopped to think that Putin might be in power so long. He probably did not foresee it himself. At the time, his arrival appeared to be a necessary corrective to the chaos that had gone before.

We correspondents had certainly seen plenty of that: for the few winners of Russia’s new bandit capitalism, there had been unimaginable wealth; for many more, uncertainty and unpaid wages. From the years of political and economic chaos that had followed the collapse of communism, another kind of leader now emerged – one who was very much a product of the Soviet system in which he had grown up.

Because relatively few westerners or other foreigners have visited Russia, those correspondents who have ventured there have had a disproportionate influence on forming outside opinion of the country. At various times, Russia has welcomed them, expelled them – or banned them altogether.

Theirs is the story I tell in my  new book , Assignment Moscow: Reporting on Russia From Lenin to Putin. In short, Russia’s treatment of international correspondents tells the story of its relations with the rest of the world.

‘A Window On The Country’

I first visited the Soviet Union as a language student in 1987. Four years later, I returned as a TV news producer. It was my first foreign assignment. It was also the year when the Soviet Union ceased to exist. Major change had been underway for some years. That era of reform – started in the 1980s by the last Soviet leader, Mikhail Gorbachev – was also a golden age for international correspondents.

Fred Weir – whom I interviewed for the book – first went to Moscow in 1986 as correspondent for a Communist newspaper, the Canadian Tribune. He has reported for many other English-language publications since, and still does. He remembers that “a window on the country”, opened for foreign journalists as the Gorbachev era got underway. Travel restrictions remained, but were eased. Yet while it was not clear which direction the Soviet Union would take, few foresaw such a complete and sudden collapse of the system.

The brightest correspondents who have covered Russia have always tried to understand the country, its language, history and culture. Their insight has often enabled them to guess what was coming.

Journalism is designed to capture the sense of a moment, of a day. The greater understanding and interpretation is left for historians, who often benefit from a wider range of sources, and the power of hindsight. Yet the work of the best reporters from Russia – even as far back as the revolutions of 1917 – is still worth reading today.

Sympathies In The Struggle

For weeks after Vladimir Lenin and his Bolshevik followers seized power in November 1917, conservative newspapers gleefully predicted their downfall. Arthur Ransome – better known today as an author of children’s books, including the childhood idyll Swallows and Amazons – and Morgan Philips Price of the Manchester Guardian both stand out as two who correctly predicted that the Bolshevik regime would endure.

They were curious, both spoke good Russian, and had extensive contacts in political circles. Reporters could speak to revolutionaries, workers and peasants. Diplomats did not have the same freedoms, so they were slower to appreciate that the Tsar’s dynasty was doomed.

Philips Price and Ransome were not unbiased observers. Nor was John Reed, the charismatic young author of  Ten Days that Shook the World , which was about the revolution. He admitted as much when he wrote: “My sympathies in the struggle were not neutral.”

Correspondence in the Guardian’s archives shows the length to which the paper later went to distance itself from Philips Price. A pamphlet which he wrote was deemed so inspiring by the Bolsheviks that they used it as propaganda to dissuade British troops who had entered Russia to reverse the revolution. As for Ransome, he clearly admired Lenin, and later married Leon Trotsky’s secretary.

Correspondents who were so impressed by Lenin found their counterparts in later admirers of Joseph Stalin, Nikita Khrushchev and Mikhail Gorbachev. In the 1930s, the king of Moscow correspondents was Walter Duranty of the New York Times. His 1990s biographer, SJ Taylor, declared him  Stalin’s apologist .

The recent film  Mr Jones  remembers Duranty’s refusal to report the famine in Ukraine in the 1930s. His playing down of the mass starvation kept him in favour with Stalin’s regime, and he later took credit for the US’s diplomatic recognition of the Soviet Union.

Another pioneering correspondent could not believe what seemed to be astonishing luck as she crossed into Russia at its border with Poland without the right papers and was still able to make her way to Moscow. Marguerite Harrison, hailed by the New York Times as a “brilliant news writer”, called her 1936 autobiography  Born For Trouble .

One trouble in her case was that she was not just a great reporter. She was also an American spy. In her defence, Harrison’s gender had prevented her from getting the journalistic assignment, so she agreed to work for US military intelligence too. She ended up in a Moscow prison cell, but her luck held out long enough for her to get an interview with Trotsky. Her excellent access was later explained by the fact that the Soviets knew what she was up to, and wanted to keep an eye on her.

‘Hostile actors’

The sense of press freedom – the “window on the country” that Weir remembers – endured through the first chaotic decade of post-Soviet Russia. It no longer does. Western correspondents “are seen more as hostile actors”, Matthew Chance, who has reported from Russia for CNN since the late 1990s, told me. In an age when Russia’s relations with the west – especially the UK – are worse than at any time since the cold war, correspondents face great challenges. Access “is negligible”, Chance argues.

Journalism itself is in crisis: criticized not only by leaders in countries where the media has rarely been free, but also ignored and chastised by governments in the west. Russia’s media policy in recent years shows a shift towards wanting to tell its own story, through RT and its other international media platforms, rather than engaging with western media. Still, recent  verbal assaults  and veiled threats to the Financial Times and New York Times over their reporting of coronavirus statistics shows that international coverage can still sting.

The brightest correspondents who have covered Russia have always tried to understand the country, its language, history and culture. Their insight has sometimes – as in the case of Ransome and Philips Price – enabled them to guess what was coming.

My generation of correspondents may have witnessed, and understood, the factors that delivered Putin’s initial popularity: his tough line on fighting separatists in Chechnya and his determination to bring Russia’s new tycoons – the oligarchs – under the Kremlin’s control.

I see now that I did not realise fully what I was witnessing that day in May 2000. Looking back two decades later, it feels like the start of yet another revolutionary period in Russia’s history. What seemed then like a peaceful transition of power was the beginning of a new system – the Putin system – that endures to this day, and may last yet longer: giving Moscow correspondents plenty more to write about.

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Assignment 2022 (all links open as pdf files).

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Assignment 2019 (All links open as PDF files)

Candidate A - the marketing mix of Marks & Spencer Group PLC Candidate B - to assess the corporate social responsibility of Costa Coffee Candidate C - to evaluate the effectiveness of Sephora’s marketing mix Candidate D - impact of external factors in Ted Baker PLC using PESTEC analysis

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Assignment Moscow: Reporting on Russia From Lenin to Putin

Reviewed by maria lipman, by james rodgers.

Rodgers, a British journalist who has worked in Russia at various times since the 1990s, writes about the plight of the English-speaking correspondents who have covered Russia, going all the way back to the Russian Revolution in 1917. That their task was not easy is hardly surprising, yet Rodgers repeatedly emphasizes the difficulties they faced (the word “difficult” is used to describe their job at least two dozen times): strict censorship (foreign journalists were forced to clear their dispatches with Soviet authorities until 1961), travel restrictions, limited access to senior officials and ordinary people alike, and the government’s suspicion that Anglo-American correspondents were spies in disguise. Even Rodgers’s discussion of the American journalist Hedrick Smith—who, despite the restrictions, famously managed to produce exceptionally rich and insightful coverage of the Soviet Union and its people in the 1970s—is reduced to Smith’s reflections on how difficult his work was. Rodgers’s narrative rests on an enormous number of articles in Anglo-American media, books by and about journalists, and his own interviews with many Moscow correspondents. He quotes some of them as saying that journalists knew and understood Russia better than diplomats or policymakers did. This may or may not be true. Unfortunately, Rodgers doesn’t give the diplomats and policymakers a chance to respond.

• More By Maria Lipman

More from Eastern Europe and Former Soviet Republics

Nested Nationalism: Making and Unmaking Nations in the Soviet Caucasus

By krista a. goff, a short history of russia: from the pagans to putin, by mark galeotti, weak strongman: the limits of power in putin’s russia, by timothy frye.