HNC Accounting candidate information

The HNC Accounting will give you skills and knowledge in financial accounting and cost accounting using manual and computerised methods, including:

  • preparing, analysing and reporting on financial data
  • practical IT skills using a range of software packages
  • integrate financial and costing data

During the course you will develop study and research skills and interpersonal skills. You will also have the opportunity to develop the Core Skills of Communication, Numeracy, Information Technology, Problem Solving and Working with Others at SCQF Level 6.

Employment and progression opportunities

This award is aimed at those employed, or wishing to be employed in roles such as accounts assistant, trainee accountant and financial administrator.

It is possible to progress from the HNC Accounting to degree courses at various universities. You should check with the relevant institution before selecting your optional units.

With relevant options, the course provides 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).


As with all SQA qualifications, 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 3 Standard Grade passes at level 3 or above.
  • An SVQ at level 2 in Accounting or other relevant area.
  • Units from previous HNC/D Accounting Frameworks.

You should have some prior knowledge of numeracy and communications, although formal qualifications may not be necessary if suitable experience had been gained informally or through work experience. Centres may wish to give consideration to inferred or actual evidence of candidates’ Core Skills.

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