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Financial Reporting And Analysis

5988 words - 24 pages

Financial Reporting and Analysis DE5G 35

Assessment Exemplar for Higher National Unit
DE5G 35: Financial Reporting and Analysis

1st edition: May 2004 Price: £20.00 Publication code: CB 1989

Published by the Scottish Qualifications Authority, Hanover House, 24 Douglas Street, Glasgow, G2 7NQ, and Ironmills Road, Dalkeith, Midlothian, EH22 1LE The information in this publication may be reproduced to support SQA qualifications. If it is reproduced, SQA should be clearly acknowledged as the source. If it is to be used for any other purpose, then written permission must be obtained from the Support Materials Development Officer at SQA. It must not be reproduced for trade or commercial ...view middle of the document...

It is also very important that you note that using this assessment exemplar does not automatically guarantee successful external moderation. It is still your responsibility to make sure that all the appropriate internal quality assurance procedures are satisfactorily completed. For example, a valid, effective and approved internal moderation system must be in use at your centre.

Recommended reading
Before using this material you might find it useful to look at some of our other publications, in particular:
♦ ♦ ♦

Guide to Assessment and Quality Assurance for Colleges of Further Education (AA0841/3, September 2003) Guidance on Special Assessment Arrangements (AA0645/4, September 2003) Quality Assurance Principles, Elements and Criteria (A0798, December 1998)

Details of these and other SQA publications are available in SQA Information, our publications catalogue which is updated and printed twice a year (telephone: 0845 279 1000). SQA Information lists all published HN assessment exemplars. You could also visit our website at A free copy of this pack is available to all SQA approved centres at the time of initial distribution. Additional copies can be obtained, price £20.00, from SQA’s Customer Contact Centre, Scottish Qualifications Authority, 24 Douglas Street, Glasgow, G2 7NQ (telephone: 0845 279 1000 or fax: 0141-242 2123).

Scottish Qualifications Authority Assessment Exemplars for Higher National Units


DE5G 35: Financial Reporting and Analysis

Other related Units
This Unit has been validated as part of the HNC/HND Accounting Group Award at level 8 within the Scottish Credit and Qualifications Framework (SCQF).1 Centres are required to develop the assessment instrument in accordance with the validated Unit specification. Related Units are: Unit code DE5D 34 DE5C 34 SCQF level 7 SCQF level 7 Title Recording Financial Information Preparing Final Accounts

Core Skills
Where Core Skills have been embedded in a Unit specification and an Assessor wishes to use an alternative method of assessment, she/he must ensure that the assessment generates the Evidence Requirements specified in the Unit specification. It is recommended that the centre seek prior moderation for the alternative method to ensure that the Core Skill is still covered. The Unit specification will detail the Core Skills covered within the Unit.

The SCQF provides the national common framework for describing all relevant programmes of learning qualifications in Scotland. The level a qualification is assigned within the framework is an indication of how hard it is to achieve. There are 12 levels, from level 1 for Access 1 through to level 12 for doctorates. For further information on the level and credit rated see the Unit specification.


Scottish Qualifications Authority Assessment Exemplars for Higher National Units


DE5G 35: Financial Reporting and Analysis


How to generate evidence
The Scottish...

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