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HND ACCOUNTING 2010 Framework – Year 2 Delivery The story so far.

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Presentation on theme: "HND ACCOUNTING 2010 Framework – Year 2 Delivery The story so far."— Presentation transcript:


2 HND ACCOUNTING 2010 Framework – Year 2 Delivery The story so far

3 About me  Curriculum leader in Accounting  Responsible for management of the new course  Member of QST for last 4-5 years  Involved in writing and vetting exemplars for both this structure and the previous structure  Have delivered all core HNC units (except MAUIT) plus Payroll  Currently delivering FRA, Business Taxation, Income Tax and GU3 – have delivered old AST

4 Review of HNC – general points  Delivering for second time  Some but not a lot of adjustment of teaching materials required  Found marking more difficult than before  Still struggling with defining errors of principle and errors of arithmetic  Think there are inconsistencies in error tolerances - between Units and between Outcomes within a Unit

5 Review of HNC – general points  Used more remediation than I like to do  Needed to discuss marking with other deliverers more to make consistent decisions  This is difficult when you are a sole deliverer which is more likely in the HND  Some assessment exemplars required corrections – amended through IV process and Feedback Forms completed or SQA amended eg Cost Accounting

6 Review of HNC – Unit by Unit  RFI –Overall I think more achievable –Inconsistent error tolerance between Outcomes, eg same error tolerance for Outcomes 1 and 3, Outcome 3 open book, Outcome 1 closed and 3 is easier than 1 –Outcome 4 open book with no control accounts

7 Review of HNC - Unit by Unit  PFA –More difficult than previously –Content of Outcome 1 takes half the Unit time –Teaching of control accounts required in this Unit rather than using knowledge from RFI as we did previously  UFAS – comparable to 2004 Unit

8 Review of HNC – Unit by Unit  Cost Accounting –Overall more achievable but again some inconsistencies in error tolerances –More errors allowed for job costing than service costing  MAUIT – not sure?  GU1 – comparable – overall gave better spread of marks. Students can still pass without attempting theory – albeit they cannot gain A grade.

9 Review of HNC – Unit by Unit  Payroll –More straight forward –Concerns about manual payroll for the future –Perhaps specification needs to be revisited

10 Review of HNC – options chosen  Payroll  Maths for Business  Statistics for Business  Economic Issues: An Introduction  Business Law: An Introduction  IT in Business: Spreadsheets

11 Introducing the HND  We launched the 2010 HNC framework in August 2010  Old Units were only delivered to 2 nd year evening class students in session 2010/2011  Anyone else attached to the old group award did the new Units and were credit transferred backwards.  Wouldn’t recommend students being taught together and doing different assessments under different conditions

12 Introducing the HND  This year the new HND Units have been launched and we have stopped delivering old Units to anyone  If need be credit transfers will be done  All core Units are forward and backward transferrable  Options chosen for part time students are only those which have been mapped as completely transferrable in the arrangements documents

13 Introducing the HND  Examples of fully transferrable options –Managing People and Organisations –Marketing: An Introduction –Economics – all three Units in structure –Business Law: An Introduction –Business Contractual Relationships –Human Resource Management –Developing an Individual in a Team

14 Route 2  Used for all part time students with complete HNCs in the old group award (2004 framework)  Remember only 12 credits are allowed using this route. If they have any more then CT from old to new will be required  Need to be organised  Choose options carefully

15 HND – Unit by Unit  FRA –Outcome 1 was a better assessment –Outcome 1 now open book and assessed separately from Outcome 2 –Outcome 2 is about to be assessed. Looks like it will be easier to mark than the previous one –Initial impression is that error tolerance is high but might be needed –Outcomes 3 and 4 still to deliver

16 HND – Unit by Unit  AST –No exemplar published yet and we have finished delivering –We updated previous assessment to meet criteria of new specification –Specification still recommends formulae be given for contract accounting when this method is not now used in practice or in professional exams

17 HND – Unit by Unit  MAPC –Outcome 1 – think one error of principle not enough, would like it increased to 2 –Outcome 3 – additional variances have been added to list but formula sheet now given. Calculations are required for 2 machines instead of one. Only a handful of students could do it in the suggested time. –Otherwise comparable with 2004 Unit

18 HND – Unit by Unit  MADM –Outcome 1 similar to previous Unit, Outcome 2 about to be delivered, Outcomes 3-5 still to do. –Think error tolerance is too tight throughout. Would suggest that all Outcomes should have 2 errors of principle allowed to pass

19 HND – Unit by Unit  Business Taxation –Similar content to previous Unit –Previously we assessed Income Tax and Corporation Tax in one assessment, as it was very doable with 70% marking scheme, this time we split it –Think error tolerance is too low for Outcome 1 –Far too many resits necessary

20 HND – Unit by Unit  Income Tax –Just starting to deliver this one –Seems to be a lot of arithmetic errors allowed

21 HND – Unit by Unit  Graded Unit 2 –Trying a new approach where we are integrating the project with two other Units (Research Skills and Using Software Applications Packages) –Timetabled one hour for each per week for the whole year

22 HND – Unit by Unit  Graded Unit 3 –Three required units –Business Taxation and AST complete –FRA Outcomes 1 and 2 complete –Assessment exemplar made available 6 February –Using same practice material as previously

23 HND – General points  Basic content for teaching is very similar so no major changes to teaching materials required  Very few exemplars were available when we started  Same problems with dealing with errors as highlighted in review of HNC  Finding more remediation/resits necessary compared with last year – is it the change in Units or different students?

24 Last slide...  Thank you  Any questions?


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