Introducing Unit Specifications and Unit Assessment Support Packs

Introducing Unit Specifications and Unit Assessment Support Packs

ACCOUNTINGNATIONAL 5

Unit AssessmentUnit Assessment

Assessments can be designed to provide evidence on an outcome-by-outcome basis (UASP 1 and UASP 3)

Assessments can be designed to provide evidence across more than one Unit or Outcome – combined assessments (UASP 2)

Flexible and open Evidence Requirements in Units More opportunities to gather naturally occurring

evidence – assessment as part of learning and teaching

Unit StructureUnit Structure

Key points: Accounting UnitsKey points: Accounting Units

standards remain the same feature the best approaches of the current SG

Accounting and Finance and Int 2 Units have a hierarchical Unit structure that provide

progression from National 5 to Advanced Higher give information on the type of evidence which could

be gathered and how this is to be judged against Assessment Standards

has added value assessment in the form of an assignment that tests practical application of accounting and ICT spreadsheet skills

Unit SpecificationsUnit Specifications

UNIT Preparing Management Accounting Information (N5)

Outcome 1 Describing management accounting concepts by:

Assessment Standards

1.1 Describing direct and indirect costs and classifying the elements of these costs

1.2 Describing fixed and variable costs and classifying them in order to aid break-even analysis

1.3 Defining a cash budget and outlining why it is prepared

Unit SpecificationsUnit Specifications

Evidence Requirements for this Unit:Assessors should use their professional judgement, subject knowledge and experience, and understanding of their learners, to determine the most appropriate ways to generate evidence and the conditions and contexts in which they are used. Evidence should be gathered in combination with other Outcomes where possible, either from this Unit or in combination with the Outcomes from the Unit Analysing Accounting Information. Evidence may also be gathered for individual Outcomes where appropriate.

Unit Assessment Support Packages - purposeUnit Assessment Support Packages - purpose

UASPs can be used to:

•Assess your candidates

•Adapt for your own assessment programmes

•Help you develop your own assessments

UASPs – Key FeaturesUASPs – Key Features

Valid from August 2013

Designed to encourage professional judgement

Provide broad-based tasks – allow assessors to choose appropriate context and forms of evidence

Show range of approaches to generating assessment evidence

Give information on the type of evidence which could be gathered and how this is to be judged against Assessment Standards

ACCOUNTING UASPsACCOUNTING UASPs

Package 1 Unit by Unit approach - discrete assessment tasks for

each UnitPackage 2 Combined approach - Preparing Accounting

Information with Analysing Accounting Information and Preparing Management Accounting Information with Analysing Accounting Information

Package 3 Unit by Unit approach - discrete assessment tasks for

each Unit

National 5 Added Value AssignmentNational 5 Added Value Assignment

Set and marked by SQA (annual refresh) 50 marks available Maximum of 3 hours to complete, during class

time, under supervised conditions Candidates will, using a spreadsheet, work

through a series of tasks

Moving onMoving on

Workshop 1 and 2 will give you the opportunity to look at the Unit Specifications and Unit Assessment Support Packages in detail.