2. HN Accounting
Network Support Event
Wednesday 22 February 2017

3. SQA Update Welcome and Introduction Domestics Purpose of Event
Delegate packs
Programme for the day

4. Network Support Event - Programme
SQA Update
A Practitioner’s Experience of Delivering and Assessing GU2
Breakout session – workshops
An HN Accounting Practitioner’s Academic Year
Lunch
SEV’s Review of 2015/16
IT in Business: Spreadsheets
Workshops - Writing an Alternative Assessment
Plenary
As you can see we have a busy programme for today but there will be opportunities for networking with colleagues. Some sessions may not take all the time allocated to them.
One item raised in the Centre Survey was to have a session on Graded Unit 2 at the Network so this has been included in this year’s programme.
Again we are fortunate to have practitioners willing to give of their time to give presentations and workshops. We are very grateful for their input.

5. HN Accounting - Uptake HNC Accounting – 6th (6th)
HND Accounting – 4th (4th)
PDA Bookkeeping – 7th (7th)
PDA Financial Accounting – 8th (9th)
PDA Management Accounting – 9th (11th)
(2014 figures given in brackets)
Uptake of the qualifications remain high. The Annual Statistical Report becomes available in April of each year and provides more detailed information if you wish to look at this. These are the figures for 2015.
Please note that only the top 20 entries are given in each category. Should you require information you can contact the SQA’s Statistics Team – details are on the website.

6. 2012/13
2013/14
2014/15
Type
Code
Level
Title
Entries
Awards
HN-P
G9M5 15
Accounting
997
688
877
665
831
654
G9M6 16
684
384
830
452
926
599
PDA-N
G8XK 47
Management Accounting 79 69
122
110
143
130
G8XM
Financial Accounting 78 71
134
121
156
129
G8XN
Book-keeping
236
173
213
189
162
Remember that the entries and awards for any academic session do not correlate due to difference in modes of delivery, ie day release, infill, etc.

7. * Figures up to and including 31 December 2016
2015/16
2016/17*
Type
Code
Level
Title
Entries
Awards
HN-P
G9M5 15
Accounting
834
647
708 57
G9M6 16
882
530
566 51
PDA-N
G8XK 47
Management Accounting
281
239
320 30
G8XM
Financial Accounting
292
230
309 31
G8XN
Book-keeping
288
220
326 45
Remember the figures for session 2016/17 are to 31 December 2016 and the final entries figures will be higher.
The figures for the PDAs have risen year on year with a particular big rise between 2014/15 and 2015/16 and the figures so far for this year and also up. Perhaps you can provide us with reasons for this?

8. HN Accounting – 2016/17
Introduction of revised Unit specifications and ASPs for HN Accounting Units at SCQF level 8
Revised Cost Accounting to remove reference to LIFO (for August 2016)
ASP for MAUIT amended January 2017 to be consistent with Unit specification
To date we have not received any communication from centres regarding SCQF level 8 units revised in line with FRS102. Is this an indication that all is going well?
A centre did pick up a minor error in the ASP for MAUIT, ie the ASP did not ask for the margin of safety in revenue and output for all 3 scenarios albeit the suggested solution did give all the relevant information. The ASP has been amended.
The EV team are aware of this omission and centres who have completed this Unit in session 2016/17 do not need to do change anything.
Exemption arrangements for CIMA have been updated and information is included in the Arrangements Document now known as the Group Award Specification. ACCA request an annual update. If you go on to ACCA’s exemption database you will notice this includes many of SQA’s finished qualifications. It is ACCA’s policy to keep this information on their database.

9. HN Accounting – 2016/17
Revision of Recording Financial Information Unit specification and ASP to incorporate Prompt Payment Discount (PPD) – introduction in session 2017/18
Business Accounting – second ASP revised to comply with FRS102 and to incorporate assessments for Outcomes 3, 4 and 5 when assessed on a standalone basis
Sign off of additional Accounting: Graded Unit 2 ASP by end of March
Review of generic Accounting units within different frameworks, eg Financial Studies for the Construction Industry
One of the workshops focuses on the changes to RFI and the introduction of Prompt Payment Discount. Revised Unit specification is available on HN Accounting web page.
An additional ASP for Accounting: Graded Unit 2 will be signed off by end of March. This ASP has been ongoing for a while.
There are some generic Accounting units within other frameworks such as Construction. These are being reviewed re FRS102 for session 2017/18 – you may be involved in the delivery of these Units. The uptake for these units is small – in the region of 100 candidates.

10. HN Accounting
Monitor impact on Units, such as Payroll and Income Tax, to take account of any changes which may be required as a result of devolving fiscal powers to the Scottish Government
Recording Financial Transactions and IT in Business: Spreadsheets revised as part of the review of Administration and Information Technology
HN Work Placement unit at SCQF level 7 will be available from August 2017 (this will replace Work Experience)
A short presentation will be given on changes to the Spreadsheets units will be given during the day. Recording Financial Transactions at SCQF level 6 is also being revised and Kim will be able to update you on this. The revised Unit specifications are available on the HN Administration and Information Technology web page, watermarked with ‘For use in session 2017/18’.
In addition, other optional Units have been updated as part of the Administration and Information Technology review, ie Presentation Skills and Information and Communication Technology in Business which are within the Accounting frameworks. These Units have new codes. Other Units such as IT in Business: Advanced Spreadsheets have minor changes so Unit code has not changed. These Units become operational on 1 August 2017 – make sure you have the up-to-date Unit specification when delivering from August 2017 onwards.

11. HN Accounting QST Meetings Centre/Candidate Surveys
Information regarding HN Accounting placed on Subject web page – update letters, event presentations, etc
Understanding Standards (login required for HN) -
No Comment Forms had been received for either of the QST meetings during However, recently received comment re Business Taxation ASP which centres correctly put through internal verification procedures.
Centre survey responses suggest that process costing should be added back into Cost Accounting. Cost Accounting appears to be light for a 2-credit Unit. SQA would be grateful for your views on this.

12. HN Accounting – Subject-related Qualifications
NPA in Financial Services at SCQF level 6 - part of Foundation Apprenticeship in Financial Services – delivered via school/college partnerships
Scoping of NC Accounting Units currently being carried out – Units require revision to comply with FRS102 and some are very out of date – completed project will impact on content of NCGA in Accounting at SCQF level 5
Some 7 or 8 school/college partnerships are delivering the Foundation Apprenticeship in Financial Services – a couple over one year but the rest over 2 years as per SDS requirements.
Once scoping of NC Accounting Units has been completed a consultation exercise will take place followed by Unit revision as appropriate. It is likely that a QDT will be set up for the NC Units with members revising Units as required. These units fall within the remit of Jillian Hendry, Qualifications Manager for NQ/NQ qualifications in Accounting.

13. HN Accounting - Miscellaneous
From 2017 onwards Internal Assessment Reports will be renamed Annual External Verification Report
Research and Policy Team looking at HN Guidance documents to provide clear guidance around sampling, integration, etc – revised Guide to Unit Writing to be available Autumn 2017
SQA toolkit will be updated with revised guidance -
During 2016 there was a review of the Internal Assessment Reports by a group of External Verifiers and SQA staff. These have been renamed Annual External Verification Reports and some headings have been changed. These will be used from 2017 onwards.
Some centres use the SQA’s toolkit when developing centre assessments or centre qualifications (usually very specialist)

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Enjoy your day and I hope you find it beneficial.