HNC/HND Accounting
The HN Accounting qualifications are respected qualifications and provide candidates with the competences to meet the requirements of employers recruiting accounting staff. In addition they enable candidates to progress to further academic and professional qualifications either prior to taking up an accounting position or in parallel with it.
NextGen HNC Accounting pilot 2024-25
SQA recently highlighted in our newsletter - NextGen: HN News - that we are increasing pilot delivery for NextGen HNC Accounting for 2024-25.
If you are interested in piloting HNC Accounting, please read our ‘pilot centre application information’ and complete the online form using the link in the document. The closing date for applications is Wednesday 24 January 2024.
Subject information can be accessed on our NextGen: HN Digital Publishing site
Stay up to date on NextGen: HN progress by visiting www.sqa.org.uk/nextgen and reading our quarterly newsletter – NextGen: HN News
If you have any questions, please contact us by completing the form
Prior verification
Find out more about our Prior Verification service
IFRS 16 Leases Guidance
Guidance - IFRS 16 Leases - August 2019 (79 KB)
Blog
Keep up to date and engage with all things Accounting, Administration, Business and Financial Services through our blog.
Accounting, Administration, Business and Financial Services blog
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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.
Progression and employment
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).
What you'll learn
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.
The HND Accounting award is designed for those who wish to take up a career in accounting and/or financial administration within a range of business organisations.
You will develop the following skills: researching, evaluating and interpreting financial data; applying relevant legislation and accounting standards; providing information for decision making; integrating financial and management accounting with relevant business taxation.
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.
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
Where can you take this course?
Ushare open learning resources
Group Award Specification
Qualification Verification Summary Reports
- 2022 Accounting and Finance (120 KB)
- 2019 Accounting and Finance (181 KB)
- 2018 Accounting and Finance (334 KB)
Guidance on updating Units with Tax Content
Error Tolerance Guidance
- Error Tolerance Guidance for HN Accounting Units (95 KB)
July 2017
Events and update letters
Network Event – March 2024
- SQA Update (7.64 MB)
- SIM Update (0.96 MB)
- HN Next Gen Accounting Development Overview (7.56 MB)
- Next Gen HNC Accounting in Practice (4.04 MB)
- Integrating AI in Education: Navigating a Path Towards Interactive Learning and Future Readiness (71.67 MB)
Network Event – March 2023
- SQA Update (8.10 MB)
- Senior External Verifier Update (1.04 MB)
- HN Next Generation Accounting Update (8.02 MB)
- HN Next Generation Pilot Update (2.90 MB)
- Artificial Intelligence in Education (6.69 MB)
Network Event – March 2022
- SQA Update (7.88 MB)
- Senior External Verifier Update (0.99 MB)
- Inverness College UHI Presentation – The Flipped Classroom (279 KB)
- Fife College Presentation – Next Gen Accounting Update (0.96 MB)
Network Event January 2021
- SQA Update (16 KB)
- Fife College (353 KB)
- Inverness College UHI (1.65 MB)
- Dundee and Angus College (15 KB)
- City of Glasgow College (154 KB)
Network Event March 2020
- SQA Update (1.80 MB)
- Senior External Verifier ¿ Review of the Year (0.97 MB)
- IFRS 16 Leases Presentation (0.98 MB)
- Graded Unit 2 - Dragon¿s Den Presentation Part 1 (1.74 MB)
- Graded Unit 2 - Dragon's Den Presentation Part 2 (1.98 MB)
- Graded Unit 2 - Dragon's Den Presentation Part 3 (32 KB)
- Delegate Comments on Units - Scoping Review (16 KB)
- HN Scoping Review Update (1.76 MB)
Network Event - March 2019
- SQA Update (640 KB)
- Marking Accounting Graded Unit 1 Workshop (261 KB)
- Marking Accounting Graded Unit 3 Workshop (241 KB)
- Online Assessment (1.17 MB)
- Prior Verification Workshop (398 KB)
- Assessment Scheme Checklist Prior Verification (121 KB)
Update letter 2019
Network Event - February 2018
- SQA Update (1.95 MB)
- Supporting Staff (712 KB)
- Graded Unit 2 Workshop (742 KB)
- Senior External Verifier ¿ Review of the Year (1.80 MB)
- NC Accounting and Foundation Apprenticeship (621 KB)
- Making Assessment Decisions (261 KB)
Update letter 2018
- HN Business-related Subjects August 2018 Update Letter (82 KB)
- Administration and IT: Graded Unit 1 - Update Letter (100 KB)
- Guidance for use of SOLAR with Administration and IT: Graded Unit 1 (365 KB)
Update letter 2017
Qualifications Support Team (QST) - Action Grids
- October 2018 QST Action Grid (154 KB)
- May 2018 QST Action Grid (33 KB)
- November 2017 QST Action Grid (35 KB)