HND ACCOUNTING 2010 Framework – Year 2 Delivery

HND ACCOUNTING 2010 Framework – Year 2 Delivery

The story so far

About meAbout 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

Review of HNC – general pointsReview 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

Review of HNC – general pointsReview 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

Review of HNC – Unit by UnitReview 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

Review of HNC - Unit by UnitReview 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

Review of HNC – Unit by UnitReview 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.

Review of HNC – Unit by UnitReview of HNC – Unit by Unit

Payroll– More straight forward– Concerns about manual payroll for the future– Perhaps specification needs to be revisited

Review of HNC – options chosenReview of HNC – options chosen

Payroll Maths for Business Statistics for Business Economic Issues: An Introduction Business Law: An Introduction IT in Business: Spreadsheets

Introducing the HND Introducing the HND We launched the 2010 HNC framework in

August 2010 Old Units were only delivered to 2nd 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

Introducing the HNDIntroducing 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

Introducing the HNDIntroducing 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

Route 2Route 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

HND – Unit by UnitHND – 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

HND – Unit by UnitHND – 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

HND – Unit by UnitHND – 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

HND – Unit by UnitHND – 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

HND – Unit by UnitHND – 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

HND – Unit by UnitHND – Unit by Unit

Income Tax– Just starting to deliver this one– Seems to be a lot of arithmetic errors allowed

HND – Unit by UnitHND – 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

HND – Unit by UnitHND – 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

HND – General pointsHND – 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?

Last slide . . .Last slide . . .

Thank you Any questions?