Higher Accounting

This course comprises 2 units. In the first unit, learners will develop the skills, knowledge and understanding relating to the preparation of both routine and complex financial accounting information. They will develop an understanding of current financial accounting regulations and the ability to apply them in a range of business structures. Learners will also develop the ability to interpret and analyse accounting information using a range of techniques. In the second unit, learners will develop the knowledge and understanding of internal accounting information and the ability to prepare such information using a range of both routine and complex accounting techniques. Learners will carry out learning activities that extend their understanding of the impact that management accounting information has on making decisions about the planning, control and future success of the organisation.