Financial Reporting and Analysis Essay

5991 Words Feb 20th, 2013 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 purposes.

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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:
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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

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