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

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

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.

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.

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.

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.

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 - 4,000 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.

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

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.

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.

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.

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.

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.

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