Accounting

Mandatory Units (8)

• Recording income & receipts
• Making & recording payments
• Preparing ledger balances & an initial trial balance
• Supplying information for management control
• Working with computers
• Achieving personal effectiveness
• Contribute to the maintenance of a healthy, safe and productive working environment
• Integrative assessment of preparing ledger balances and an initial trial balance

Mandatory Units (5) (* These units need not be repeated if they have been completed as part of Level 2)

• Maintaining financial records and preparing accounts
• Recording and evaluating costs and revenues
• Preparing reports and returns
• Working with computers *
• Contribute to the maintenance of a healthy, safe and productive working environment.*

Modern Apprenticeship

Candidates must achieve both Level 2 and Level 3 Core skills

• Core skills are implicit in this qualification.
  Exemptions
  Candidates who hold the following qualifications will be granted exemption for the SVQ Level 2
• Higher Grade Accounting at A – C
  or
  2 Highers in Academic Subjects at A – C
  or
  SQA National / Higher Certificate / Diploma in Business and Finance.

Mandatory Units (4)

• Contributing to the management of performance and the enhancement of value
• Contributing to the planning and control of resources
• Managing systems and people in the accounting environment
• Contribute to the maintenance of a healthy, safe and productive working environment.

Optional Units (select 1 from group A and 2 from group B)

Group A (Select 1)

• Drafting financial statements (Accounting practice, Industry and Commerce)
• Drafting financial statements (Central Government)
• Drafting financial statements (Local Government)
• Drafting financial statements (National Health Service).

Group B (Select 2)

• Operating a cash management and credit control system
• Implementing auditing procedures
• Preparing business taxation computations.
• Preparing personal taxation computations.