2. Introducing Unit Specifications and Unit Assessment Support Packs ACCOUNTING NATIONAL 5

3. Unit Assessment  Assessments can be designed to provide evidence on an outcome-by-outcome basis (UASP 1 and UASP 3)  Assessments can be designed to provide evidence across more than one Unit or Outcome – combined assessments (UASP 2)  Flexible and open Evidence Requirements in Units  More opportunities to gather naturally occurring evidence – assessment as part of learning and teaching

4. Unit Structure

5. Key points: Accounting Units  standards remain the same  feature the best approaches of the current SG Accounting and Finance and Int 2 Units  have a hierarchical Unit structure that provide progression from National 5 to Advanced Higher  give information on the type of evidence which could be gathered and how this is to be judged against Assessment Standards  has added value assessment in the form of an assignment that tests practical application of accounting and ICT spreadsheet skills

6. Unit Specifications UNITPreparing Management Accounting Information (N5) Outcome 1Describing management accounting concepts by: Assessment Standards 1.1 Describing direct and indirect costs and classifying the elements of these costs 1.2 Describing fixed and variable costs and classifying them in order to aid break-even analysis 1.3 Defining a cash budget and outlining why it is prepared

7. Unit Specifications Evidence Requirements for this Unit:  Assessors should use their professional judgement, subject knowledge and experience, and understanding of their learners, to determine the most appropriate ways to generate evidence and the conditions and contexts in which they are used.  Evidence should be gathered in combination with other Outcomes where possible, either from this Unit or in combination with the Outcomes from the Unit Analysing Accounting Information. Evidence may also be gathered for individual Outcomes where appropriate.

8. Unit Assessment Support Packages - purpose UASPs can be used to: Assess your candidates Adapt for your own assessment programmes Help you develop your own assessments

9. UASPs – Key Features  Valid from August 2013  Designed to encourage professional judgement  Provide broad-based tasks – allow assessors to choose appropriate context and forms of evidence  Show range of approaches to generating assessment evidence  Give information on the type of evidence which could be gathered and how this is to be judged against Assessment Standards

10. ACCOUNTING UASPs Package 1  Unit by Unit approach - discrete assessment tasks for each Unit Package 2  Combined approach - Preparing Accounting Information with Analysing Accounting Information and Preparing Management Accounting Information with Analysing Accounting Information Package 3  Unit by Unit approach - discrete assessment tasks for each Unit

11. National 5 Added Value Assignment  Set and marked by SQA (annual refresh)  50 marks available  Maximum of 3 hours to complete, during class time, under supervised conditions  Candidates will, using a spreadsheet, work through a series of tasks

12. Moving on  Workshop 1 and 2 will give you the opportunity to look at the Unit Specifications and Unit Assessment Support Packages in detail.