Number of entries 1 in Accounting and Accounting & Finance for secondary school pupils 2,3 , 2008 to 2017 Subject Qualification Name 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Accounting Intermediate 1 89 51 72 78 58 62 8 n/a n/a n/a Intermediate 2 314 304 291 239 237 262 149 4 n/a n/a National 5 n/a n/a n/a n/a n/a n/a 777 937 850 810 Higher n/a n/a n/a n/a n/a n/a n/a 585 1,359 1,306 Previous Higher 1,430 1,322 1,182 1,182 1,154 1,070 1,275 551 n/a n/a Advanced Higher n/a n/a n/a n/a n/a n/a n/a n/a 39 53 Previous Advanced Higher 74 78 50 39 41 45 37 44 n/a n/a Accounting & Finance Standard Grade 2,003 1,932 1,630 1,601 1,374 1,281 n/a n/a n/a n/a 1.