Higher
Accounting · Higher
Final accounts, costing, budgets and decision-making — the numbers side of business.
What Accounting is about
Accounting takes you inside the numbers of a business: how final accounts are prepared from a trial balance, how costs are gathered and used to price work, and how budgets and cash-flow forecasts support real decisions.
What it offers you
It builds numerical fluency and a working knowledge of business finance — a strong base for accountancy, banking, business and management degrees and careers.
Papers & marking schemes
2023
2 files2022
1 filesNot published for this year.
SQA publishes the most recent five years of papers. Older papers and specimen papers live on their site — open Accounting Higher on sqa.org.uk.