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Department: The Department of Business & Accounting

Discipline (Major): Accounting

Award Title: Higher National Certificate (HNC) Award Code: G7D115

Total number of credits required for the Award: 12 credits

1. Core: 9 Credits from Table 1

No	Unit Code	Unit Title	Total teaching hours /sem	Academic Value		Prerequisites
No	Unit Code	Unit Title	Total teaching hours /sem	SQA credit Value	SQA credit points	Prerequisites
1	DE5C 34	Preparing Final Accounts	88	2	16
2	DE59 34	Using Financial Accounting Software	44	1	8
3	DE5D 34	Recording Financial Information	44	1	8
4	DE9G 34	Management Accounting using Information Technology	88	2	16
5	DE5F 34	Cost Accounting	88	2	16
6	DE64 34	Graded Unit 1 Comprising of 4 Units *	44	1	8

* Check with the Head of Department

Table 1

2. Optional: 3 credits from Table 2

No	Unit Code	Unit Title	Total teaching hours /sem	Academic Value		Prerequisites
No	Unit Code	Unit Title	Total teaching hours /sem	SQA credit Value	SQA credit points	Prerequisites
1	DE3A 34	Economic Issues: An Introduction	44	1	8
2	DE3C 34	Marketing: An Introduction	44	1	8
3	DE3D 34	Managing People and Organizations	88	2	16
4	DE3N 34	Communication: Analyzing and Presenting Complex Communication	44	1	8
5	A61934	Customer Care	44	1	8

Table 2