Accounting HND

Course code 004N

What is special about this course?

The HND Accounting is designed to prepare you for a career in accounting or financial administration.

The course covers a wide range of accounting concepts and provides you with an excellent grounding in the principles of financial and management accounting using manual and computerised approaches.

Special features

  • Delivered face to face or online, this course can be studied full-time or part-time on campus, or part-time from home, to suit your circumstances

Entry requirements

  • 2 Scottish Highers at grade C or above OR
  • 2 A Levels at grade D or above
  • For both of the above, at least one should be in a numeracy-based subject
  • Direct entry to year two may be possible with an HNC Accounting
  • Prospective students without the standard entry requirements are encouraged to apply and will be considered on an individual basis

Access routes

Year 1 - HNC

Year 1 of this course is the HNC Accounting.

Year 2 - HND

Mandatory units are:

  • Accounting for specialised transactions
  • Business taxation
  • Financial reporting and analysis
  • Graded unit 2: accounting
  • Graded unit 3: accounting 
  • Management accounting for decision-making
  • Management accounting for planning and control

Optional units may include:

  • Behavioural skills for business
  • Corporate information systems
  • Economics 1: micro and macro theory and application
  • Economics 2: the world economy
  • Income tax
  • IT in Business: advanced spreadsheets
  • Office management
  • Statistics for business
  • Workplace experience (students are responsible for finding their own work placement)*

Option units available may vary depending on study location, for more information contact your chosen campus.

*This module is accredited with the Scottish Institute for Enterprise as Level 1 Scottish Innovation Student Award (SISA) Future Thinker certificate

SISA - Scottish Institute for Enterprise

How will I study my course?

  • Full-time
  • Part-time (structured)
  • Part-time (unstructured)
  • Part-time (distance learning) (Perth only)
  • You will study through supported online learning using the university's virtual learning environment (VLE)
  • You can study via face-to-face lectures and tutorials in the classroom, or you may choose to study via distance learning with UHI Perth

How long will my course last?

  • Full-time: 2 years (HNC + HND)
  • Part-time (structured): 4 years (HNC + HND)
  • Part-time (unstructured): 4+ years (HNC+ HND)

Where can I study my course?

  • Inverness
  • Moray
  • Perth

Start date

  • September


For students normally domiciled in Scotland, with a term-time address in Scotland, the following fees apply:

This includes

  • EU nationals with settled or pre-settled status in the UK,
  • EEA/Swiss nationals with settled status in the UK
  • EEA/Swiss nationals with pre-settled status who are self-employed or migrant workers in the UK.
Higher National Awards (HNC, HND) 2023-24 2024-25
Full-time per year £1,285 £1,285
Part-time (per HN credit) £86 £86

Rest of UK students

For students normally domiciled in the rest of the UK (England, Wales and N. Ireland, including Channel Islands and the Isle of Man) and with a term time address in Scotland, the following fees apply:

Higher National Awards (HNC, HND) 2023-24 2024-25
Full-time per year £7,110 £7,110
Part-time (per HN credit) £474 £474

Fees are payable in advance each academic year unless otherwise agreed.

There are a number of funding options available to UK students to help you pay for your studies and your cost of living while studying.

International students

For students who do not normally reside in the UK, including EU/EEA and Swiss nationals without settled or pre-settled status in the UK, with a term-time address in Scotland, the following fees apply:

This includes EEA/Swiss nationals with pre-settled status who are not self-employed or migrant workers in the UK.

Higher National Awards (HNC, HND) 2023-24 2024-25
Full-time per year £7,980 £8,775
Part-time (per HN credit) £532 £585

Part-time study is not open to international student requiring Student Route visa sponsorship to study in the UK.


UHI has a number of scholarships, bursaries, awards, and discretionary fund opportunities available to new and current students. Please use the A-Z of funds or use the filter to see which ones may be relevant to you. All students are welcome to apply.

Further information on funding your studies is also available, please see the attached link or contact the relevant UHI partner.

What can I do on completion of my course?

On completion of your course you will be able to apply for posts within financial administration practice, commerce or industry.

Can I progress into further study?

You may be able to progress to year three of the BA (Hons) Accounting and Finance or the BA (Hons) Business and Management

Is there more information available online?

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I particularly like the mixture of core and optional units. As the weeks progressed during my first semester, I was able to see connections between subjects and have a greater understanding of the course as a whole. Completing this course will help me to be successful in my chosen field. UHI arranged a really useful employment fair, held in-house, which a lot of local accountancy and finance firms attended. It allowed us to chat face to- face with potential employers who had valuable advice on how to secure employment in the future. I get such a positive feeling as soon as I enter the door. For me learning has been an extremely fulfilling experience. I have made many friends and it has allowed me to achieve my full potential.

Rachel Hinde completed the NC Business before continuing onto the HND Accounting at UHI Inverness.

Apply for Accounting HND

I want to start in Aug/Sep 2024

We are delighted that you are thinking about studying at the University of the Highlands and Islands. We operate a fair and open admissions system committed to equality of opportunity and non-discrimination. We consider all applications on merit and on the basis of ability to achieve, without discrimination on grounds of gender, age, disability, ethnicity and socio-economic background. We welcome applications from all prospective students and aim to provide appropriate and efficient services to students with disabilities.