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ACCOUNTING AND FINANCE:
| Why Accounting and Finance? This course provides a range of skills which are useful for many people but particularly valuable if you are interested in a career in finance or would like to run your own business. If choosing this course, you should have a liking for numbers, as the work involves calculations and logical thinking. |  |
Course Outline
The course provides an introduction to procedures used in accounting and
develops the skills required to prepare a variety of accounting statements.
There are three main elements in this course:
- Handling Information
- Knowledge and Understanding
- Practical Abilities.
Work is done on a variety of tasks which allow you to acquire these skills. Examples of these include-
- preparing a personal cash budget
- recording purchases and sales stock in a firm's ledger
- calculating a firm's profit and loss
- preparing the accounts of a club
- preparing the Balance Sheet of a large company.
You also learn how accounting procedures are used in commerce and industry.
Core Skills
The following table lists the core skills which you can achieve from passing
this Standard Grade at Foundation, General or Credit level.
| Standard Grade | Core skill - Problem Solving | Numeracy | |||
| Critical Thinking | Planning & Organisation | Reviewing & Evaluating | Using Graphical Information | Using Number | |
| Foundation | Access 3 | Not covered | Not covered | Not covered | Access 3 |
| General | Intermediate I | Not covered | Not covered | Not covered | Intermediate 1 |
| Credit | Intermediate 2 | Not covered | Not covered | Not covered | Intermediate 1 |
Assessment
Accounting and Finance is assessed at Foundation, General and Credit levels.
- Handling Information and Knowledge and Understanding are assessed by an external examination set and marked by the SQA.
- The assessment of Practical Abilities is carried out in school by the teacher and is based on a project undertaken by each candidate towards the end of the course.
Progression
Successful completion of this course will normally lead to study at the
following levels:
- A pass at Foundation Level - Intermediate 1
- A pass at General Level - Intermediate 2
- A pass at Credit Level - Higher
National Qualifications (Within Higher Still)
Accounting and Finance at
Intermediate 1
Intermediate 2
Higher
Economics at
Intermediate 1
Intermediate 2
Higher
Hospitality: Reception & Accommodation at
Intermediate 2
Higher
SGA in Business at
Intermediate 2
Higher
SGA in Travel & Tourism at
Intermediate 2
Higher
Career Areas
- Administration & Management
- Finance
- Hospitality, Catering & Tourism / Hospitality General / Travel
& Tourism