Delivery of Year 2 Framework- HND Accounting 2010
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Transcript Delivery of Year 2 Framework- HND Accounting 2010
HND ACCOUNTING
2010 Framework – Year 2 Delivery
The story so far
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
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
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
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
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
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.
Review 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 chosen
Payroll
Maths for Business
Statistics for Business
Economic Issues: An Introduction
Business Law: An Introduction
IT in Business: Spreadsheets
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 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 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 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 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 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 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 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 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 Unit
Income Tax
– Just starting to deliver this one
– Seems to be a lot of arithmetic errors allowed
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
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
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?
Last slide . . .
Thank you
Any questions?