Choose your council
AberdeenAberdeenshireAngusArgyll and ButeClackmannanshireDumfries and GallowayDundeeEast AyrshireEast DunbartonshireEast LothianEast RenfrewshireEdinburghFalkirkFifeGlasgowHighlandInverclydeMidlothianMorayNorth AyrshireNorth LanarkshireOrkneyPerth and KinrossRenfrewshireScottish BordersShetlandSouth AyrshireSouth LanarkshireStirlingWest DunbartonshireWest LothianWestern Isles
School holidaysExamsToolsTeacher pay
AberdeenAberdeenshireAngusArgyll and ButeClackmannanshireDumfries and GallowayDundeeEast AyrshireEast DunbartonshireEast LothianEast RenfrewshireEdinburghFalkirkFifeGlasgowHighlandInverclydeMidlothianMorayNorth AyrshireNorth LanarkshireOrkneyPerth and KinrossRenfrewshireScottish BordersShetlandSouth AyrshireSouth LanarkshireStirlingWest DunbartonshireWest LothianWestern Isles
Higher

Higher Accounting

Higher Accounting is out of 180: a 120-mark question paper and a 60-mark assignment. The 2027 exam is on Friday 28 May, from 9am to 11:30am.

2027 examFriday 28 May 2027
  • Question paper09:00 to 11:30
Question paper120 marks, 2 hours 30 minutesSection 1: two 40-mark questions. Section 2: two 20-mark questions.
Assignment60 marks, 2 hours 30 minutes in one sittingDone in school under high supervision with no internet. Includes spreadsheet work printed in value and formula view.

What grade is my mark?

out of 180
?

Type a total mark to see the grade it would have got.

How the A and C boundaries have moved

35%40%45%50%55%60%65%70%75%80%202220232024202520262022: 74 of 1202023: 76 of 1202024: 128 of 1802025: 128 of 1802026: 126 of 1802022: 48 of 1202023: 50 of 1202024: 90 of 1802025: 92 of 1802026: 84 of 180AC

Boundaries as a share of the total marks. A lower line means the papers were judged harder that year. Qualifications Scotland publishes boundaries from 2022 in this format.

YearOut ofABCD
20261801261058463
20251801281109274
20241801281099071
202312076635037
202212074614835

Structure

Higher Accounting has a question paper worth 120 marks and an assignment worth 60. The total is 180, so the paper is worth two thirds of the grade.

The paper lasts 2 hours 30 minutes. Section 1 has two 40-mark questions. Section 2 has two 20-mark questions.

In 2027 the paper is on Friday 28 May, from 9am to 11:30am.

The 2027 assignment

The assignment is set by Qualifications Scotland and sat in school. You have 2 hours 30 minutes in one continuous block, under high supervision, with no internet. Part of it is done on a spreadsheet. You hand in printouts in both value view and formula view.

The 2027 Higher assignment will be available from Monday 8 March 2027. Its topics have been confirmed:

  • plc income statement (appropriation section) and statement of financial position
  • budgeting
  • business analysis

Knowing the topics lets you target practice. Centres must request any adapted versions by Friday 18 December 2026.

Course content

Financial accounting covers partnerships, public limited companies, manufacturing accounts, period-end statements and ratio analysis. Management accounting covers inventory, overheads, service and process costing, budgeting, marginal costing and investment appraisal.

What the 2025 course report found

Most candidates produced strong overhead analysis statements and inventory records. Partnership layouts were often excellent.

Marks slipped in a few predictable places:

  • theory answers that lacked enough depth or development
  • investment ratios given without units such as pounds or times
  • job cost statements that left out the prime cost label

In the assignment, many found the provision for doubtful debts adjustment hard. Some treated it as an expense when it was not.

The report advised showing each question element in column A of a spreadsheet. Workings should be shown in brackets. Accounting terms should be written in full.

In 2025 an A needed 128 out of 180, a B 110 and a C 92.

Practising well

Past papers reward timed practice, because the paper is long. Do each 40-mark question in about 50 minutes.

Check your layouts against the marking instructions. Headings, labels and units each carry marks. Missing one can cost more than a small arithmetic slip.

Revision checklist

Tick topics as you revise. Ticks are saved on this device only.

  • Practise plc income statements with the appropriation section
  • Prepare statements of financial position for a plc from trial balances
  • Build cash budgets and practise budget questions on a spreadsheet
  • Calculate and interpret ratios with the correct units: pounds, % or times
  • Practise the provision for doubtful debts adjustment until it is automatic
  • Use spreadsheet formulae and print both value and formula views
  • Label prime cost and other subtotals on every cost statement
  • Write theory answers in full sentences with developed points
  • Complete past papers in 2 hours 30 minutes

Quick answers

What topics are in the 2027 Higher Accounting assignment?

The plc income statement (appropriation section) and statement of financial position, budgeting, and business analysis.

When is the 2027 Higher Accounting assignment released?

From Monday 8 March 2027. It is sat in school in one 2 hour 30 minute block.

How many marks is Higher Accounting out of?

180. The question paper is worth 120 and the assignment is worth 60.

When is the Higher Accounting exam in 2027?

Friday 28 May 2027, from 9am to 11:30am.