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Accounting (Year 2 Direct Entry) HND

(SCQF level 8)

Accounting, Education and Humanities

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Mode of Study


Start Date

29th Aug 2022, 2 years


City Campus

  • Applications from International Students Welcome
  • Overview

    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'll be invited for a group and/or individual interview where you can find out more about the course and tell us why you're interested in this subject area.  Where COVID restrictions are in place we will invite you to either a video meeting, telephone conference call or make an offer based on your application form.

    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:
      29th Aug 2022, 2 years
    • Location:
      City Campus
    • Applications from International Students Welcome