NC Accounting SCQF level 5
This National Certificate (NC) in Accounting introduces learners to techniques that are important in the accounting sector.
It develops knowledge and understanding of book-keeping, financial and management accounting and provides bite-sized chunks of learning that are straightforward for centres to adopt and for learners to study.
This qualification is available through colleges.
NCs are designed for full-time delivery over one year or part-time delivery over two years (including evening provision). Many are suitable for open and distance learning and may also be offered as January-start access to Higher National courses.
Alternative assessment guidance
This subject will not have alternative assessment guidance for session 2023-24. You should refer to the Group Award/Unit specifications for detailed delivery and assessment information. For general support on delivery and assessment see the HNVQ assessment guidance 2023-24.
Qualification structure
This NC consists of 8 mandatory unit(s) (48 SCQF credit points) and 4 optional units (24 SCQF credit points).
Mandatory units include:
- Recording Transactions in the Ledger - J1K5 45
- Developing Skills for Employment - F393 11
- Handling Wages and Salaries - J1K0 45
- Analysing Accounting Information - H1YS 75
- Preparing Financial Accounting - H1YP 75
- Preparing Management Accounting - H1YR 75
2 credits also required from the following:
- Computer Applications — Accounting - F212 11
- IT Solutions for Administrators - H1YW 75
- Spreadsheets for Administrators - F5A5 12
See the group award specification GP6E 45 (440 KB) for the full list of mandatory and optional units.
How to assess
Assessment of this NC is through a series of theoretical and practical assessments or tasks. Some assessments will be carried out under supervised open-book conditions while others will be under supervised closed-book conditions.
Each unit is assessed separately.
Assessment support packs are available for selected units and can be found on SQA's secure website.
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Why study this qualification
The NC in Accounting is designed for a wide range of learners, including:
- school leavers
- adults returning to education
- those who are looking to access HN programmes
You will be introduced to an develop skills in the two major sections of accounting, namely Financial and Management accounting. Financial Accounting concerns the information needed by owners and lenders to an organisation, while the Management Accounting focuses on how the managers of an organisation can be given data to make it work better. Underlying all accounting is double entry book-keeping which has dedicated units and features in other accounting units.
You will also be given the opportunity to develop necessary skills for the accounts department, such as word-processing and using spreadsheets.
Access
Entry is at the discretion of the centre.
No prior qualifications are required to undertake this qualification, although experience in related units would be an advantage.
Employment and progression
You could use this level 5 award to progress to:
- an HNC/HND in Accounting or a related area, such as Business
- employment in the accounting sector, perhaps at an administrative or clerical level
Qualification structure
This NC consists of 8 mandatory unit(s) (48 SCQF credit points) and 4 optional units (24 SCQF credit points).
Mandatory units include:
- Recording Transactions in the Ledger - J1K5 45
- Developing Skills for Employment - F393 11
- Handling Wages and Salaries - J1K0 45
- Analysing Accounting Information - H1YS 75
- Preparing Financial Accounting - H1YP 75
- Preparing Management Accounting - H1YR 75
2 credits also required from the following:
- Computer Applications — Accounting - F212 11
- IT Solutions for Administrators - H1YW 75
- Spreadsheets for Administrators - F5A5 12
See the group award specification GP6E 45 (440 KB) for the full list of mandatory and optional units.