2. Understanding Standards An overview of course assessment
Accounting
(Advanced Higher)
An overview of course assessment

3. What this presentation covers
Summary of changes to:
course assessment
question paper
project

4. An overview of what is changing and what is unchanged
Question paper
Amended marks in Section 1 and increased marks in Section 2 of the question paper.
No change to the overall marks of the exam.
No change to the duration of the exam.
All questions will be mandatory.
Variance analysis formulae sheet will be issued with the question paper.
Project
No change to the project.

5. There is no change to the course content.
An overview of what is changing and what is unchanged
There is no change to the course content.

6. Course assessment — summary
Component
Marks
Question paper
140
Project 60
Total marks
200
There is no change to the total marks for the question paper or for the project.

7. National Qualification Revised National Qualification
Question paper — format
National Qualification
(Session 2018/19)
Revised National Qualification
(Session 2019/20)
Total marks
140
Proportion of course marks
70%
Section 1
1 x 50, 1 x 40, 1 x 30
2 x 40
Section 2
1 x 20 (optional)
2 x 30
Time allowed
2 hours 30 minutes
Undertaken
During the main exam diet.
Marked
Marked externally by SQA.

8. National Qualification and Revised National Qualification
Project — format
National Qualification and
Revised National Qualification
Total marks 60
Proportion of course marks
30%
Evidence required
3, ,000 words.
Excess content penalty
If more than 10% above 4,000 words, a penalty is applied.
Timing
Candidates have no time restriction.
Issued
Generic instructions on SQA website.
Marked
Marked externally by SQA.

9. National Qualification and Revised National Qualification
Project — mark allocation
Section
National Qualification and
Revised National Qualification
Annual reports: theory
6 marks
Annual reports: application
21 marks
International accounting standards: theory
16 marks
International accounting standards: application
10 marks
References
3 marks
Conclusion
4 marks
Total
60 marks

10. National Qualification and Revised National Qualification
Project — supervision and control
National Qualification and Revised National Qualification
The project is conducted under some supervision and control.
Candidates must undertake the project on an individual basis.
Candidates can complete work outwith the learning and teaching setting.

11. National Qualification and Revised National Qualification
Project — authentication
National Qualification and Revised National Qualification
Regular checkpoint/progress meetings with candidates.
Short, spot-check interviews with candidates.
Checklists which record activity/progress.

12. National Qualification and Revised National Qualification
Project — resources
National Qualification and Revised National Qualification
Open book – there are no restrictions on resources that candidates can access.

13. National Qualification Revised National Qualification
Project — reasonable assistance
National Qualification
(Session 2018/19)
Revised National Qualification
(Session 2019/20)
Ensuring candidates are clear about the requirements of the project.
Clarifying the instructions and requirements of the project, and the likely availability and accessibility of resources for their chosen organisation.
Discussing with candidates the suitability of their choice of company, International Accounting Standards and stakeholders and their approach to the project, before they start.
Advise on possible sources of information.
Advise on how to structure the project.

14. National Qualification Revised National Qualification
Project — unreasonable assistance
National Qualification
(Session 2018/19)
Revised National Qualification
(Session 2019/20)
Providing candidates with full example projects.
Directing candidates to specific text within a source of information.
Telling candidates what analysis they can draw from a research finding.
Marking draft projects for candidates.
Adopting a directive role or providing specific advice on how to re-phrase or improve responses.