Accountancy
A breakdown of the qualification and course content
A breakdown of the qualification and course content
What exactly is a Foundation Apprenticeship and what is it worth?
Foundation Apprenticeships consist of groups of qualifications which are comparible to a Higher and are very recognisable in industries. The main qualification in the award will usually be a National Progression Award or a National Certificate at level 6.
In most of our Foundation Apprenticeships you will also complete some SVQ units while in your work placement. SVQs are a work based qualification which allows individuals to demonstrate their competency by providing written and other forms of evidence.
Depending on the course, you might complete work which could be considered as comparable to more than one Higher but this is normaly assessed on an individual basis by the university or college you apply to.
We explain this further in the section which explains progression routes.
Course units
Course units
NPA in Accounting
| Units | Description |
|---|---|
| Preparing Management Accounting Information | The general aim of this Unit is to allow you to develop the knowledge and understanding of internal accounting information and the ability to prepare such information using a range of routine and complex accounting techniques. You will carry out learning activities that extend your understanding of the significant impact that management accounting information has on making decisions about the future planning, control and success of the organisation |
| Analysing Accounting Information | The general aim of this Unit is to allow you to develop the knowledge and understanding of the interpretation and analysis of accounting information, and the ability to interpret and analyse such information using a range of routine and complex techniques. You will carry out learning activities that allow them to investigate, analyse and report on an organisation’s current financial position and performance, and to offer financial solutions that can assist in future planning and decision making. This will provide you with an understanding of financial analysis. |
| Preparing Financial Accounting Information | The general aim of this Unit is to allow you to develop skills, knowledge and understanding relating to the preparation of routine and complex financial accounting information. You will explore a range of business structures and gain understanding of the application of a range of current financial accounting regulations associated with these structures. This will provide you with an understanding of accounting standards and practices. The information will be used to establish the historical and current financial position and performance of the organisation. |
| Recording data in the Ledger | The purpose of this Unit is to provide you with basic knowledge and skills to record transactions from day books into a double entry bookkeeping system, to extract a trial balance and complete a VAT return. This Unit is suitable for candidates who aim to take up a career or further study in accounting and/or financial administration. On completing this unit you will have the underpinning knowledge to enable progression to the HN Unit Recording Financial Information. |
| Professional Ethics for Accountants | This unit is designed to give you an opportunity to develop skills to understand the ethical responsibilities of an accountant working within the profession. It will allow you an opportunity to analyse problems in order to form judgements about appropriate and inappropriate behaviour in an accounting environment. |
| Work placement unit |
SVQ Units (AAT Advanced Diploma in Accounting)
| Units | Description |
|---|---|
| Advanced Book keeping |
SQA Advanced Diploma in Accounting covers the competences that employers require when recruiting accounting staff. In addition, these qualifications enable learners to progress to further academic and professional qualifications, either prior to taking up an accounting position or in parallel with it. The SQA Advanced Certificate in Accounting (SCQF 7) includes recording financial information, preparing financial statements, using financial accounting software, cost accounting, and management accounting using information technology. |
| Final Accounts preparation | |
| Indirect Tax |
Progression routes
Progression routes
Pathways following completion
Pathways following completion
There are opportunities to progress to an MA in Business Management.
On successful completion you will be able to progress to the
or
Applying to other universities
Skills Development Scotland had been working closely with universities and colleges to understand the ways that the Foundation Apprenticeship Award is considered in their admissions policies.
We have included the most up to date guides from Skills Development Scotland
Employer links
Employer links
Foundation Apprenticeships are designed in consultation with industries who are relevant to the subject.
This consultation continues throughout the yearly delivery of our Foundation Apprenticeship courses.
This can take the form of:
Classroom talks from key individuals in companies who participate in Foundation Apprenticeship placements.
Opportunities to showcase learning to various employers.
Challenges and projects set for Foundation Apprenticeships by employers.
Classroom vists from Modern and Graduate apprentices.
Vists to employers.
All employers who agree to provide placements are also approved by us and the local authority to have school children on their premises and they work closely with the Developign the Young Workforce Team at Inverness College UHI to support and observe the young person in the work placement.
How to apply
How to apply
Applications for Foundation Apprenticeships open in January each year as part of our wider schools programme application process. Dates are directly communicated to schools, and are also available on our website. Applicants can apply on our schools section until the closing date.
You can discuss an application or potential application with your guidance teacher at any time and request further information from the our schools team.