HNC/HND Accounting

HNC/D Accounting

The HNC and HND Accounting provide candidates with the skills and knowledge they need to meet the requirements of employers who are recruiting accounting staff.

They give candidates scope to develop and progress to further academic and professional qualifications, either prior to taking up an accounting position, or in parallel with it.

These qualifications are widely available in colleges.

Why deliver this qualification

The HNC and HND Accounting Group Awards are based on standard accounting practice. They have up-to-date relevance and appeal for those seeking employment in the accounting sector.

The qualifications can be delivered flexibly to meet the needs of candidates — eg through open or distance learning (as long as there is access to the appropriate software).

Who does this qualification suit

The HNC and HND qualifications in Accounting are designed for people who wish to take up a career in accounting and/or financial administration, or progress to further study. They are suitable both for employees and for those who are not yet employed in the sector.

Access

Access will be at the discretion of the centre. Examples of appropriate formal entry qualifications are:

  • any two relevant National Courses at Higher together with three Standard Grade passes at level 3 or above
  • an SVQ Level 2 in Accounting or other relevant area
  • Units from previous HNC/HND Accounting frameworks
  • different combinations of relevant National Qualifications, vocational qualifications and equivalent qualifications from other awarding bodies may also be acceptable, as would suitable vendor qualifications at an appropriate level

Candidates should have some prior knowledge of numeracy and communication, although formal qualifications may not be necessary if suitable experience had been gained informally or through work experience.

Mature candidates with suitable work experience may be accepted for entry provided the enrolling centre believes that they are likely to benefit from undertaking the award.

Candidate Information

HNC Accounting

The HNC Accounting will give you skills and knowledge in financial accounting and cost accounting using manual and computerised methods... Find out more

HND Accounting

The HND Accounting award is design for those who wish to take up a career in accounting and/or financial administration within a range of business organisations. ... Find out more

Progression

The HNC is aimed at those employed, or wishing to become employed in roles such as accounts assistant, trainee accountant and financial administrator.

It is possible to progress from the HNC/HND Accounting to degree courses at various universities. Check with the relevant institutions before selecting optional Units.

With relevant options, the courses provide exemptions from examination papers for some professional accounting bodies, including the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Management Accountants (CIMA).

Approval

Centres with devolved authority are eligible to seek approval through their own internal approval process.

Centres without devolved authority will have to come forward for approval and should contact the Business Development Team for guidance in completing the combined CA1/SA1 form.

Assessors and verifiers must be able to meet SQA's general requirements as outlined in the guide to approval.

How to assess

Ongoing internal course assessment will apply. Specific information on the Evidence Requirements and approaches to assessment are contained within each Unit.  

Candidates will also be assessed in relation to a Graded Unit/s towards the end of their programme. The purpose of the Graded Units is to assess the candidate’s ability to retain and integrate the knowledge and skills gained in the mandatory Units; and to assess that the candidate has met the principal aims of the Group Award.

The Graded Units are:

  • Accounting: Graded Unit 1 — F8KE 34
  • Accounting: Graded Unit 2 — F8KF 35
  • Accounting: Graded Unit 3 — F8KG 35

Qualification content and delivery tools

Current

Group Award Specification

Title: HNC and HND Accounting
Code: G9M5 15 and G9M6 16
Date: Version 06 (May 2014)
Download: HNC and HND Accounting Arrangements Document (908 KB)

Assessment Exemplars

Internal Assessment Reports

Units and Delivery Tools

Structure of HNC Accounting

Group Award code: G9M5 15 (96 SCQF credit points)
SCQF level: 7

The HNC in Accounting consists of six mandatory Units (72 SCQF points) and optional Units (24 SCQF points).  

Mandatory Units
  • Recording financial Information — F7JV 34
  • Preparing Final Accounts Software — F7JT 34
  • Using Financial Accounting — F7JP 34
  • Cost Accounting — F7JR 34
  • Management Accounting Using Information Technology — F7JS 34
  • Accounting: Graded Unit 1 — F8KE 34

Structure of HND Accounting

Group Award code: G9M6 16 (240 SCQF credit points)
SCQF level: 8

The HND in Accounting consists of 13 mandatory Units (152 SCQF credit points, SCQF levels 7 and 8) and a number of optional Units (88 SCQF credit points, SCQF levels 6, 7 or 8).

Mandatory Units
  • Recording Financial Information — F7JV 34
  • Preparing Final Accounts — F7JT 34
  • Using Financial Accounting Software — F7JP 34
  • Cost Accounting — F7JR 34
  • Management Accounting Using Information Technology — F7JS 34
  • Accounting: Graded Unit 1 — F8KE 34
  • Financial Reporting and Analysis — F7R4 35
  • Accounting for Specialised Transactions — F7R5 35
  • Management Accounting for Planning and Control — F82H 35
  • Management Accounting for Decision Making — F82J 35
  • Business Taxation — F7R6 35
  • Accounting: Graded Unit 2 — F8KF 35
  • Accounting: Graded Unit 3 — F8KG 35

SOLAR formative assessment

OpenAssess (www.sqasolar.org.uk/openassess ) is a facility which enables the delivery of formative assessments to support learning within SQA Qualifications. It is part of the SOLAR suite of applications that SQA use to deliver assessment across a range of qualifications. We have released a limited number of formative assessments to support Business, Accounting and Administration and IT Higher National awards. These cover topics such as Meeting skills, employee motivation techniques and Payroll.

The full list of all assessments available through SOLAR, both formative and summative is available on the SOLAR website at www.sqasolar.org.uk

  SOLAR Formative Assessment

Additional Information

Assessment Title

Unit Title

Unit No

Topics covered

Topic-based formative questions covering all 5 outcomes within this unit.   12 questions

Cost Accounting

Cost Accounting

F7JR 36

All

Topic-based formative questions covering the first 2 outcomes within this unit.   7 questions

Recording Financial Information

Recording Financial Information

F7JV 34

1, 2

Topic-based formative questions covering both of the outcomes within this unit.   14 questions

Payroll

Payroll

F86W 34

All

Topic-based formative questions covering all 4 outcomes within this unit.   12 questions

Management Accounting using IT

Management Accounting using Information Technology

F7JS34   

All

Topic-based formative questions covering all 4 outcomes within this unit.   10 questions

Preparing Final Accounts

Preparing Final Accounts

F7JT 34

All

Error Tolerance Guidance

Events

Qualifications Support Team (QST) - Action Grids

Mapping to AAT's Accounting Qualification

Lapsing

These Group Awards have been replaced by G9M5 15 and G9M6 16 with G7D1 15 finished 31/07/2013 and G7D2 16 finishing 31/07/2014.

Centres should note that when a Group Award is entered into its lapsing period, the following will apply:

  • the Group Award will be deleted from the relevant catalogue
  • the Group Award Arrangement document will remain until the qualification reaches its finish date at which point it will be removed form SQA website and archived
  • no new centres may be approved to offer the Group Award
  • centres should only enter candidates whom they expect to complete the Group Award during the defined lapsing period of 3 years for HNC and 4 years for HND.

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