Business Education

CfE Accounts  National 5

Course Outline

To improve pupils’ awareness of the importance of accounting information to the success of organisations. 

To develop pupils’ accuracy in the interpretation and presentation of accounting information. 

To enhance pupils’ ability in applying IT in accounting related tasks. 

Course Structure and Assessment

This course introduces pupils to the three specific areas of accounting: 

Preparing Financial Accounting Information – pupils will prepare financial accounting information for external use, such as Profit and Loss Statements and Balance Sheets. This information is used by external stakeholders such as investors and competition. 

Preparing Management Accounting Information – pupils will develop an understanding of internal accounting information and prepare reports to be used by management in decision making about the future planning and control of the business. 

Analysing Accounting Information – pupils will develop skills in interpreting accounting information and use this to assess the organisation’s current financial position and then plan for improvement. 

Pupils will sit an Assignment task which will be completed in class and will account for 1/3 of their final mark. Pupils will also sit a final written Examination and this will account for 2/3 of their final mark. The results will be graded A to D.

Skills and Qualities

Skills will be developed in: 

  • presenting and interpreting financial information 
  • comparing and contrasting accounting information to draw conclusions 
  • developing critical thinking and problem solving skills by designing solutions to financial problems. 

Achieving Success in Business Management 

A wide range of learning and teaching approaches are used in the department. These include whole class teaching, group discussion activities, IT activities and individual work. The course is designed to allow many opportunities for collaboration and active learning