Pupils in S6 have, in addition to the suite of Higher courses available, the opportunity to undertake the following business courses at Advanced Higher level.
Entry Level:
A Higher Business Studies qualification
ADVANCED HIGHER Business Management
Summary of Course Content
The course is made up of three Units:
1 Managing Organisations:
The External Environment 40 hours
2 Managing Organisations:
The Internal Environment 40 hours
3 Researching a Business 40 hours
The External Environment challenges students to address many of the key issues surrounding the global economy - the rise of the multinational via globalisation, the EU and the impact of ethics within business are some of the topics covered.
The Internal Environment addresses issues more personal to an organisation such as leadership, motivation, management style and the implementation of change. All of these topics are underpinned by a detailed examination of the work of some of the most well known management theorists.
Researching a Business is the unit in which students are asked to analyse the workings of a real life business. They are asked to make contact with the business organisation and to thoroughly examine its relative strengths and weaknesses by conducting SWOT analysis, interviewing key stakeholders and so forth. This represents the starting point for the student in their Business Report.
Assessment and examinations
Internal assessment will be carried out at the end of each unit. each unit assessment should last around 60 minutes and all unit assessments need to be passed in order for the course award to be gained.
The external assessment will be based on a written assessment of 2 hours 45 minutes duration. This examination paper will be split into 2 sections. Section 1 is a case study based series of compulsory questions. Section 2 gives the candidate the choice of 5, 25 mark, questions of which 2 must be attempted.
Students are required to compile a Business Report of around 2,500-3,500 words in which they outline a potential strategy, resource and plan its implementation. This strategy is based around the initial findings ascertained as part of their Researching a Business unit. The Business Report Carries 50 marks towards the final course award.
ADVANCED HIGHER Accounting
Summary of Course Content
1 Financial Accounting 60 hours
2 Management Accounting 60 hours
The Financial Accounting Unit is designed to enable candidates to develop the skills and techniques which will allow them to record the dissolution of a partnership, to prepare (with calculations) external accounting statements for a single public limited company (plc) and a consolidated balance sheet for a parent company and one subsidiary. Candidates will also learn to prepare and analyse accounting ratios for business organisations, prepare a cash flow statement for a public limited company and prepare accounting statements for incomplete data for a business organisation.
The Management Accounting Unit is designed to enable candidates to develop the skills and techniques which will allow them to prepare and evaluate cost statements for service, operation, contract or process concerns and apply marginal or absorption costing techniques; prepare functional and/or flexible budgets for planning and control purposes; apply break-even analysis, decision making, and investment appraisal techniques for decision making purposes and prepare standard costing statements using variance analysis techniques. It will also develop a knowledge and understanding of the theory relating to management accounting. Candidates will use information technology to prepare some of the above.
Assessment and examinations
To achieve an award in the Course, a candidate must: pass internal assessment in both Units; and achieve Grade A–D in the external examination (240 marks will contribute to the overall award).
Extra Curricular
In addition to certificated courses, pupils in S6 are also exposed to the world of business and enterprise through extra curricular activities including the Chartered Management Institute Workshadow Programme, Business Dynamics and fundraising for the S6 Charity.
Folio/Project Work:
None required
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