Trinity High School

Trinity High School
To nurture the God-given talents of our young people
to be the best version of themselves.

Accounting

Accounting is offered to students in S5 and S6.  They have the option to study at either Higher or National 5 level. 

HIGHER ACCOUNTING

Accounting is a key function in many organisations.  This course helps students develop skills in producing, interpreting and analysing financial information.  They also develop skills in communicating essential financial information, in a variety of presentation formats including using digital technology, to various stakeholders and organisations. 

The course combines both the practical and theoretical aspects of learning related to accounting, allowing candidates to use digital technology to complete tasks.  The course helps candidates understand and make use of financial information.  A main feature of the course is developing numeracy and thinking skills.

COURSE CONTENT

The course consists of 2 areas of study:

Financial accounting

Students develop their understanding of how to prepare routine and complex financial accounting information.  They learn about current financial accounting regulations and apply them to a range of business structures.  Students learn how stakeholders use this information to assess an organisation’s current financial position.

Management accounting

Students develop their understanding of internal accounting procedures.  They learn how to prepare information using a range of routine and complex accounting techniques in preparation for management to use this information when making decisions about the planning, control and future direction of an organisation.

NATIONAL 5

This course is designed for learners who enjoy numeracy-based learning opportunities, who pay attention to detail and who like to apply logical and analytical thinking.

 The course helps students to understand and use financial information, allowing them to prepare accounting statements to determine profit or loss and the value of a business, as well as to aid management in decision-making, and analyse, interpret and report on an organisation’s financial performance. 

The course enables students to:

  • develop an awareness of the function that accounting performs in industry and society
  • prepare, present, interpret and analyse accounting information
  • apply a systematic approach to solving financial problems, by using the relevant accounting concepts and techniques
  • apply information technology in accounting-related tasks