HND Business with Accounting (Fixed Framework)

Higher National qualifications provide practical skills and theoretical business knowledge that employers need. They allow advanced entry to universities internationally.

Set in a global context, the HND in Business with Accounting (SCQF level 8) develops skills and knowledge in the main aspects of international business, management and administration, with a strong focus on financial and management accounting — including information and communication technology.

This qualification is available through a growing number of colleges and universities internationally. Typically, an HND takes two years to complete.


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Alternative assessment guidance 2021-22

For guidance on which approach suits your current circumstances please use the HNVQ assessment decision tree.

HND Business with Accounting (Fixed Framework) alternative assessment approaches (127 KB)

Why deliver this qualification

Higher National qualifications have been developed by SQA in partnership with colleges, universities and industry ¿ so employers recognise that they provide sound evidence of ability.

This HND Business with Accounting may allow students to progress to qualifications offered by professional accounting bodies.

The Unit-based structure supports flexible delivery. A Unit is typically 40 hours of timetabled learning.

Who does this qualification suit

The HND Business with Accounting is suitable for a wide range of candidates including:

  • school leavers
  • adult returners to education
  • individuals in employment who wish to enhance their career prospects
  • people who wish to start their own business

Entry requirements

As with all SQA qualifications, entry is decided by the college or learning provider. As a guide, the college or learning provider will look for:

  • school-leaving qualifications equivalent to QCF level 3/ SCQF level 6 meaning the student has the ability to study at the higher level
  • a centre-devised test which shows the student's ability to study at HND level
  • relevant work experience

Progression and employment

The HND in Business can provide advanced entry to degree-level study or a Masters degree programme.

For further information please refer to the SQA Diploma to Degree agreements.

The HND Business with Accounting is designed to lead to employment in a number of business- or accounting-related positions such as accounts assistant, finance assistant, accounts supervisor, accounts technician, financial or management accountant.

The HND Business with Accounting may allow students to progress to qualifications offered by professional accounting bodies, such as the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Management Accountants (CIMA).


Centre and subject approvals are required as outlined here: Approvals Process

Assessors and verifiers must be able to meet SQA's general requirements for technical/occupational competence.

How to assess

Each individual Unit specification gives detailed information on the Evidence Requirements and approaches to assessment for each Unit. Ongoing course assessment will apply.


Where can you take this course?

Qualification Structure

HND Business with Accounting

Group Award code: GE7Y 16 (8 SCQF credit points)

HND Business with Accounting at SCQF level 8 consists of 23 Units.

Course Tutor Guide (including Course Framework)

For further information on the structure and Units for this course please refer to the Course Tutor Guide (1.48 MB)


Guidance on updating Units with Tax Content

Error Tolerance Guidance for HN Accounting Units