1. FRS 102 Project – Phase 2

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

3. 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

4. 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.