HND ACCOUNTING 2010 Framework – Year 2 Delivery

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 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

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?