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Accounting HND

(SCQF level 8)

Accounting, Education and Humanities

Apply for year one entry Apply for year two entry

Mode of Study


Start Date

26th Aug 2019, 2 years

26th Aug 2019, 2 years


City Campus

Applications from International Students Welcome


The HND Accounting Award has been designed to meet the demands and requirements of the accounting industry. 

Opportunities are provided to develop your skills, knowledge and understanding in preparation for employment, for progression to further study at university, or for courses run by professional accounting organisations like ACCA, CIPFA and CIMA

The course focuses on the technical skill of students to be able to process accounting information for a variety of organisations including Sole Traders, Partnerships and Limited Companies.  Students will also learn how to handle both Financial and Management Accounting scenarios and prepare written reports to communicate the outcomes.  In addition, training is included on popular accounting software such as SAGE Accounts and SAGE Payroll.  The course also enhances your skill in using Excel spreadsheets.  

Personal Development Planning is also a key element of this course to encourage learners to consider future paths and set targets to ensure that the most is being made of opportunities available.   

A full list of the units covered is provided in the section “what you study” below. 

Throughout the course, you will undertake a programme of guidance activities designed to encourage the successful completion of the course. 

You will be required to attend college on 4 days every week from 9 am to 5 pm for two academic years.  However, in order to progress to the second year you are required to pass all the units undertaken in year 1.  

The course is placed on the Scottish Credit Qualifications Framework at Level 8. For more information on the framework visit:

Entry requirements

Minimum entry requirements

Entry into Year 1

  • Two Highers at Grade C or above in "relevant* subjects; OR
  • Other equivalent qualifications or experience, where verifiable evidence has been provided such as qualification certificates or employer references. 

* relevant subjects cannot include any from the following list: Art and Design, Design and Manufacture, Drama, Graphic Communications, Health and Food Technology, Languages, Music, Media, Photography and Physical Education.

Please take care when completing your application form to ensure that you provide all information in the correct sections and that the information provided is accurate.  Personal statements must be completed and must be written by the candidate themselves.  

Direct Entry into Year 2

  • HNC Accounting full time course with 15 credits; OR
  • HNC Accounting part time course with 12 credits.

External applications for HND Accounting year 2 will not be processed until the middle of August 2019 as internal candidates are given priority.  

Additional selection requirements

You may be invited to attend a short interview.  

What you study

Year 1

The mandatory units are:

  • Recording Financial Information.
  • Preparing Final Accounts.
  • Using Financial Accounting Software.
  • Cost Accounting.
  • Management Accounting Using IT.
  • Group Award Graded Unit.

The other units full-time students study to bring their total credits up to 15 are:

  • Payroll.
  • Personal Development Planning
  • IT in Business:  Spreadsheets
  • Business Law
  • Economic Issues
  • Mathematics for Business

Year 2

The mandatory units are:

  • Financial Reporting and Analysis.
  • Accounting for Specialised Transactions.
  • Management Accounting for Decision Making.
  • Management Accounting for Planning and Control.
  • Business Taxation.
  • Accounting Graded Units 2 and 3.

The other units full-time students study to bring their total credits up to 15 are:

  • Research Skills.
  • Business Communication.
  • Auditing
  • Income Tax

After the course


This course prepares you for a career in:

  • Bookkeeping.
  • Financial and/or Management Accounting.
  • Accounts Technician.
  • Assistant Accountant.
  • Accounts Supervisor.
  • Financial Reporting.
  • Management Accounting.
  • Taxation.

Continuing Study

If you intend to progress to a degree course or apply for professional accounting bodies' exemptions, you are advised to liaise directly with the university/professional body concerned.

  • Successful students can progress to degree courses in related areas in Business and Finance.
  • Some popular progression routes are listed below:
    • Year 3 of BA Accountancy at Glasgow Caledonian University.
    • Year 3 of BA Accounting at the University of the West of Scotland.
    • Year 2 of BA Accountancy at the University of Stirling.
    • Year 3 of BA Accounting at Edinburgh Napier University.
    • Year 3 of BA Accounting with Finance at the University of Abertay.

HND Accounting allows exemptions from the foundation level exams for the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Management Accountants (CIMA).


How the course is taught

This course is classroom-based and attendance is vital or important content will be missed.  Students are timetabled for approximately 16 hours a week, over 4 days.  An additional 16 hours should be allowed for studying out with class time in order to be successful.  

Learners will be completing practical assignments based on a variety of case studies.  There will also be an element of report writing to demonstrate the ability to explain and analyse financial information.  

Resources are provided to enable students to revise classroom learning in their own time.  

Students will be required to use IT to complete some of the units.  Excel spreadsheet teaching is timetabled in the first 12 weeks however applicants should ensure that they possess a basic level of IT ability in Microsoft Office including Word and Excel.  

Assessment methods

This course is based on continuous assessment. 

This means that the course comprises regular, small, controlled assessments i.e. where the learner must complete the assessment in the classroom under supervised and timed conditions.  It is for this reason that attendance is of vital importance as missing class means you are likely to miss an element of course content which will assessed soon after.  You may also miss scheduled assessments.  

The assessments contain a mixture of numerical content and some written responses (either short answer or reports).  

Students are entitled to two opportunities at each assessment.  

Towards the end of the first year of the course you will undertake a Graded Unit examination, which is designed to assess your ability to integrate the knowledge and skills gained through the mandatory units. There are a further 2 Graded Units in the second year of the HND – a project based Graded Unit and a Graded Unit examination. 

Additional Information


You will be provided with all course materials by your lecturers.  These materials will also be available electronically on the college Virtual Learning Environment, My City.  

All students should bring paper, calculator (a scientific calculator is not required), ruler, pens and pencils.  

  • Mode of Study:
  • Start Date:
    26th Aug 2019, 2 years
  • Location:
    City Campus
  • Applications from International Students Welcome