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SQA-HND Course Description (Business)
Unit title: Business Accounting
Unit code: DE39 34
Unit purpose: This Unit is designed to provide candidates with an understanding of the use of accounting information within a business organisation. This is achieved in the first instance, by providing candidates with the skills required to prepare basic financial and management accounting reports. In addition, the Unit will also provide candidates with the skills, knowledge and understanding to enable them to interpret and use financial information for decision making.
On completion of the Unit candidates should be able to:
1. Prepare basic financial accounting information.
2. Prepare basic management accounting information.
3. Identify the users of financial information and the decisions for which they require this information.
4. Describe the various sources of finance available to an organisation.
5. Assess the performance and financial position of a business.
Unit title: Business Law: An Introduction
Unit code: DE3E 34
Unit purpose: This Unit is designed to introduce the candidate to the framework of law as it applies within the business environment. The Unit will examine the courts and their role within the Scottish Legal System; the contractual relationships between individuals; the contractual relationships between individuals and businesses; and the distinction between types of business relationships. It is primarily intended for candidates who will require to have a cursory knowledge of legal matters as it applies in the workplace.
On completion of this Unit, the candidate will be able to:
1. Describe the Scottish legal system and the “Sources of Law”
2. Explain the law of contract
3. Distinguish the legal characteristics of the various types of business organisations and relationships
Unit title: Communication: Analysing and Presenting Complex Communication
Unit code: DE3N 34
Unit purpose: This unit is about responding to and presenting co
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