SCQF Level 7


Flexible start date




  • Business & Management


  • Online

Why take this course?

This is a mandatory Unit within PDA Group Awards, the HNC/HND Accounting Group Award, and may also be part of other HN group awards as optional or may be taken as a stand alone HN Unit. It is primarily aimed at those who expect to take up a career or further study in cost/management accounting, those who want to work in a supervisory/managerial role, and those with appropriate work experience looking to formalise their qualifications or progress in their accounting career.

Credit points and level: 2 HN credits at SCQF level 7: (16 SCQF credit points at SCQF level 7)

What you will experience

This unit will enable you to maintain a working accounting system for classifying and recording cost accounting information for purposes such as stock valuations, job costing and profit measurement. On completion of the unit, you should be able to:

  • Account for material costs
  • Account for labour costs
  • Apportion and allocate overhead costs
  • Account for product costs
  • Record transactions in a cost accounting system
  • Manage and lead people and activities within the office environment.
  • Manage organisational change.
  • Manage and co-ordinate the recruitment and selection process.
  • Evaluate the role of training and development within the office environment.

The unit is assessed using five separate assessments which all take the form of case studies which are taken under exam conditions. In order to complete the unit successfully, you will be required to achieve a satisfactory level of performance in all assessed work.