FRS 102 Project – Phase 2

HND Accounting Core Units Unit Title Unit Code Unit Specification Assessment Support Pack (ASP) Financial Reporting and Analysis   Revised – Unit code will change as revision also taking account of comments raised via Comment Forms Revised Accounting for Specialised Transactions Management Accounting for Planning and Control F82H 35 Revised - minor changes required Revised – minor changes Management Accounting for Decision Making F82J 35 No changes required Business Taxation F7R6 35 Accounting: Graded Unit 2 F8KF 35 Accounting: Graded Unit 3 F8KG 35 Being revised - large number of changes

Optional/Servicing Units Unit Title Unit Code Unit Specification Assessment Support Pack (ASP) Income Tax F86X 35 No changes required Auditing FN11 35 Revised – minor changes Preparing Financial Forecasts F84R 35 Revised - minor changes Business: Graded Unit 2 F8LE 35

Availability Revised Unit specifications will be uploaded to HN Accounting subject page by end of March. Revised Assessment Support Packs (ASPs) will be uploaded to SQA Secure after Easter break. They will be placed at the bottom of the secure page to keep them separate from current ASPs.