Accounting HND

UCAS code 004N

What is special about this course?

The HND Accounting is designed to prepare you for a career in accounting or financial administration.

The course covers a wide range of accounting concepts and provides you with an excellent grounding in the principles of financial and management accounting using manual and computerised approaches.


We offer modern student accommodation at a number of our locations.

Entry requirements

  • 2 Scottish Highers at grade C or above OR
  • 2 A Levels at grade D or above
  • Direct entry to year two may be possible with an HNC Accounting
  • Prospective students without the standard entry requirements are encouraged to apply and will be considered on an individual basis

Access routes

HNC Accounting

Year 1 - HNC

Mandatory units are:

  • Cost accounting
  • Graded unit 1: accounting
  • Management accounting using IT
  • Preparing financial statements
  • Recording financial information
  • Using financial accounting software

Optional units may include:

  • Business accounting
  • Business communication
  • Business contractual relationships
  • Business law: an introduction
  • Company law: an introduction
  • Creating a culture of customer care
  • Economic issues: an introduction
  • IT in Business: spreadsheets
  • Managing people and organisations
  • Marketing: an introduction
  • Payroll
  • Personal development planning
  • Personal enterprise skills
  • Project management
  • Research skills
  • Statistics for business

Please note that option units available vary depending on study location, for more information contact your chosen campus.

Year 2 - HND

Mandatory units are:

  • Accounting for specialised transactions
  • Business taxation
  • Financial reporting and analysis
  • Graded unit 2: accounting
  • Graded unit 3: accounting 
  • Management accounting for decision-making
  • Management accounting for planning and control

Optional units may include:

  • Behavioural skills for business
  • Corporate information systems
  • Economics 1: micro and macro theory and application
  • Economics 2: the world economy
  • Income tax
  • IT in Business: advanced spreadsheets
  • Office management
  • Statistics for business
  • Workplace experience (students are responsible for finding their own work placement)

Option units available may vary depending on study location, for more information contact your chosen campus.

How will I study my course?

Coronavirus (COVID-19) update

Our priority is to provide a safe learning environment for all students and staff. We will continue to review government guidance as lockdown measures shift over the next few months and will inform you of any further changes to the information provided below about your course. You will study the course through our blended learning approach. In semester one, September 2020, the theory elements will mainly be delivered mainly online through a combination of video conference seminars, tutor-supported study and self-directed study using the university's virtual learning environment. You will also have the opportunity to do an online induction at the start of the course. On-campus activities, practical sessions and placements will be introduced in line with the developing Scottish Government public health measures and guidance, including social distancing.
  • Full-time
  • Part-time (structured)
  • Part-time (unstructured)

You will study by way of face-to-face lectures and tutorials in the classroom

How long will my course last?

  • Full-time: 2 years (HNC + HND)
  • Part-time (structured): 4 years (HNC + HND)
  • Part-time (unstructured): 4+ years (HNC+ HND)

Where can I study my course?

  • Inverness College UHI
  • Moray College UHI
  • Perth College UHI

Start date



For students normally domiciled in Scotland or the European Union/EEA (outside of the UK) and with a term time address in Scotland, the following fees apply:

Higher National Awards (HNC, HND)2019-202020-21
Full-time per year £1,285 £1,285
Part-time (per HN credit) £86 £86

Rest of UK students

For students normally domiciled in the rest of the UK (England, Wales and N. Ireland, including Channel Islands and the Isle of Man) and with a term time address in Scotland studying this course, the following fees apply:

Higher National Awards (HNC, HND)2019-202020-21
Full-time per year £6,720 £6,720
Part-time (per HN credit) £448 £448

Fees are payable in advance each academic year unless otherwise agreed.

There are a number of funding options available to UK and EU students to help you pay for your studies and your cost of living while studying.

International students

For students who do not normally reside in the UK or European Union and with a term-time address in Scotland, the following fees apply:

Higher National Awards (HNC, HND)2019-202020-21
Full-time per year £6,855 £7,020
Part-time (per HN credit) £457 £468

Part-time study is not open to international student requiring Student Route visa sponsorship to study in the UK.


External scholarships and financial support may be available. Contact your enrolling college for more information.

What can I do on completion of my course?

On completion of your course you will be able to apply for posts within financial administration practice, commerce or industry.

Can I progress into further study?

You may be able to progress to year three of the BA (Hons) Accounting and Finance or the BA (Hons) Business and Management

Is there more information available online?

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What our students, graduates and staff say

The college arranged a really useful employment fair, held in-house, which a lot of local accountancy and finance firms attended. It allowed us to chat faceto- face with potential employers who had valuable advice on how to secure employment in the future. I particularly like the mixture of core and optional units. As the weeks progressed during my first semester, I was able to see connections between subjects and have a greater understanding of the course as a whole. Completing this course will help me to be successful in my chosen field. ”

Rachel Hinde completed the NC Business before continuing onto the HND Accounting at our Inverness College UHI campus

Apply for Accounting HND

I want to start in Aug/Sep 2021

We are delighted that you are thinking about studying at the University of the Highlands and Islands. We operate a fair and open admissions system committed to equality of opportunity and non-discrimination. We consider all applications on merit and on the basis of ability to achieve, without discrimination on grounds of gender, age, disability, ethnicity and socio-economic background. We welcome applications from all prospective students and aim to provide appropriate and efficient services to students with disabilities.