1. Accounting: Graded Unit 2 F8KF 35
A Practitioner’s Perspective – Carolyn Gilchrist

2. Statement of Standards in the Unit Specification
ie Mandatory requirements
Graded Unit Purpose
Assessment Conditions
Evidence Requirements
Assessing and Grading Learners
Support Notes and Guidance (not mandatory)

3. Graded Unit Purpose
Prepare learners for progression to further studies in Accounting
Develop and integrate a range of contemporary vocational skills in addition to those developed at HNC ie researching, evaluating and interpreting a range of financial data, applying legislation and providing information for decision making
Enable learners to integrate management accounting with relevant business taxation

4. Assessment Conditions
The learner should be given a date for completion of the project
Dates should be agreed for each stage at the beginning of the delivery of the Graded Unit and these dates should be adhered to
Devise a mechanism to record the collection of the final plan – eg a class list, signed and dated
Don’t allow late submissions unless a medical certificate is provided.
Formalise any extension with a follow up letter confirming the date agreed

5. Assessment Conditions (contd)
During the time between the distribution of the project instructions and the completion date, assessors may answer questions, provide clarification, guidance and reasonable assistance
For each stage the centre could carry out a one to one interview for discussion of any problems or issues the candidate needs clarification on
Record all issues discussed and what help or clarification was provided. This can be used to assist with final grade decisions.

6. Assessment Conditions (contd)
The project should be marked as soon as possible after the completion date
Each stage should be marked as soon as possible after the submission date
Check for minimum evidence first to ensure no remediation is required
If remediation is required the minimum mark should be awarded once the candidate resubmits ie remediation means the candidate will not be awarded more than the minimum marks (usually 50% but not always)

7. Assessment Conditions (contd)
The final grading given should reflect the quality of the learner’s evidence at the time of the completion date
If minimum evidence is not met on first submission the candidate should only be awarded the minimum mark for the evidence requirement in that stage only
To avoid disadvantaging any candidate they should be fully aware of the minimum Evidence Requirement before they submit (ie read the assessment task at the start of delivery of the unit)

8. Assessment Conditions (contd)
Each stage of the project has to be achieved before the next is undertaken. This means any remediation or re-assessment of stages must be undertaken before proceeding to the next stage.
If minimum evidence is not met after remediation
a new project should be issued, with new
deadlines.

9. Assessment Conditions (contd)
At SCQF level 8 learners should work independently. It is the responsibility of the centre to take reasonable steps to ensure that the project is the work of the learner.
Any guidance should be noted on the student record
used for recording one to one interviews. Students
could be questioned on their figures during these
discussion to ensure they understand the task and it
is their own work

10. Evidence Requirements
The Graded Unit marks of 100 are made up as follows:
- the planning stage (10% of the total marks)
- the developing stage (75% of the total marks)
- the evaluating stage (15% of the total marks)
The learner must produce minimum evidence to pass each stage (see the Unit Specification)
All learner evidence to be retained 
All checklists to be completed and retained

11. Assessing and Grading Learners
The overall project will be marked out of 100. Only whole marks should be used (sub tasks can use half marks or similar to add up to a whole mark overall)
Assign a grade based on the following grade boundaries:  
A = 70%–100% B = 60%–69% C = 50%–59%

12. Assessing and Grading Learners (contd)
Assessors should use the Grade Related Criteria to judge learner performance (see the Unit Specification).
Learners who meet the minimum Evidence Requirements will have their achievement graded as
C (competent)
A (highly competent)
B (somewhere between A and C).

13. Assessing and Grading Learners (contd)
Learners are required to work independently to meet the Evidence Requirements of the Graded Unit.
Learners need appropriate support. SQA uses the term reasonable assistance to describe the balance between supporting learners in their project and not providing too much assistance.

14. Assessing and Grading Learners (contd)
At the end of each stage there should be opportunities for remediation and re-assessment of learners for that particular stage. This includes the final Evaluation stage. Any re-assessment should be carried out in line with the centre’s own assessment policy
Where the first submission of a stage of the project meets all of the minimum Evidence Requirements and gains at least the minimum marks resubmission should not be permitted

15. Assessing and Grading Learners (contd)
Where a learner submits a stage of the project for assessment and one or more areas within that stage are assessed as deficient, that stage should be returned for remediation and resubmission in these areas only
Remediation is intended only to apply to a small part of the submission and not as a wholesale opportunity for rework. Resubmission after a single remediation attempt should count as the second assessment attempt.

16. Assessing and Grading Learners (contd)
If a learner fails the project overall or wishes to upgrade, then this must be done using a substantially different project,
ie all stages are undertaken using a new project.
In this case, a learner’s grade will be based on the achievement in the re-assessment, if this results in a higher grade

17. Support Notes and Guidance
Start delivery of the mandatory units which contribute to the Graded Unit project well before it starts.
Set strict timelines for each stage and encourage learners to monitor their time
Schedule at least three interviews, ie one for each stage, for each candidate on a one to one basis, and record these discussions and retain with other candidate evidence

18. Support Notes and Guidance
Learners should submit all evidence in hard copy but ask them to upload their evidence electronically eg Moodle, Turnitin
For marking purposes significant time can be saved if candidates supply appendices on excel and include their key data. A ‘blank’ master shell could be used to input the key data

19. And finally……….. …………….. Any questions, comments, and
suggestions from the audience