HND Accounting

HND Accounting


The award is made up of 30 SQA Credits 240 SCQF credit points, as follows:
• 19 mandatory units (152 SCQF credit points) at level 7/8
• 11 optional units (88 SCQF credit points) at SCQF Level 6,7, or 8

The ranges of units in the Award gives candidates the opportunity to specialise in areas appropriate to the local market sector, such as:

• Accounting for specialised transactions
• Management accounting for planning and control
• Business taxation
• Business law: an introduction


• 1 Higher or
• A relevant programme of National Units at Int2/Nat 5 (i.e. NC Accounting)
• Applicants with relevant work/industry experience but no formal qualifications are welcome to apply
• Successful performance at interview


• Progression to 3rd Year Bachelor of Accounting Degree in partnership with the University of the West of Scotland
• Direct entry to 3rd year Accounting Degrees at other Universities
• This award is recognised by both the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Management Accountants (CIMA)


This award is intended to prepare candidates for employment in roles such as Accounts Technician, Assistant Accountant and Accounting Supervisor.  Candidates may choose to progress their careers by specialising in financial reporting, management accounting or taxation.