On 1 February 2026, Qualifications Scotland replaced SQA and became Scotland’s new national awarding body. The documents on this page remain current and you can continue to use them. We’ll update them in the style of Qualifications Scotland when they’re next due for review.

Assignment topics 

To help you with planning and delivering the National 5 and Higher Accounting qualifications, we can confirm that the 2027 Accounting assignments will assess the following topics:

2027 National 5 Accounting assignment topics:

• Financial statements - Statement of Financial Position
• Overhead Analysis
• Job Costing
• Labour Costing

2027 Higher Accounting assignment topics:

• Plc – Income Statement (appropriation section) and Statement of Financial Position 
• Budgeting
• Business Analysis

The closing date for requesting adapted coursework assessment for Accounting is Friday 18 December.

Contact us  

For more information on annually released coursework for Accounting, and Administration and IT, please email qualification.development@qualifications.gov.scot and direct your enquiry to Lindsay Thomson, Qualifications Manager or Kirstie Casson, Qualifications Officer.

Accounting common questions (134 KB)