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Accounting (Year 2 Direct Entry) HND

(SCQF level 8)

Accounting, Education and Humanities

Applications closed

Mode of Study


Start Date

31st Aug 2020, 2 years


City Campus

Applications from International Students Welcome


This course will prepare you for further study at university, or for courses run by professional accounting organisations like ACCA, CIPFA and CIMA.

This course is the second year of a two year HND.  In order to be eligible for this course, applicants must have achieved HNC Accounting.  

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

Year two:

  • Successful completion of a full-time HNC Accounting course with 15 credits, OR
  • Successful completion of a part-time HNC Accounting course with 12 credits.

Additional selection requirements

  • You may be invited for a group and/or individual interview, where you will get the opportunity to find out more about the course and tell us why you're interested in the subject.

ESOL entry requirements

Applicants whose first language is not English should have minimum ESOL Intermediate level 2 or equivalent for NC/NQ courses and ESOL Higher for HNC/D courses.

What you study

The core 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.

You will also study various optional units.

After the course


This course prepares you for a career in:

  • Bookkeeping.
  • Financial and management accounting using manual and computerised techniques.
  • Accounts Technician.
  • Assistant Accountant.
  • Accounts supervisor.
  • Financial reporting.
  • Management accounting.
  • Taxation.

Continuing Study

Successful students can progress on to:

  • Year three of BA Accountancy at Glasgow Caledonian University.
  • Year three of BA Accounting at the University of the West of Scotland.
  • Year three of BA Accountancy at the University of Stirling.
  • Year three of BA Accounting at Edinburgh Napier University.
  • Year three of BA Accounting with Finance at the University of Abertay.

With an HND, you're exempt from the foundation level exams for the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Management Accountants (CIMA), so can proceed to study at their higher levels. You should still contact your chosen professional body to confirm the exact exemptions available.

  • Mode of Study:
  • Start Date:
    31st Aug 2020, 2 years
  • Location:
    City Campus
  • Applications from International Students Welcome