COURSE INFORMATION

The Foundation Apprenticeship in Accountancy has been designed to allow pupils to gain qualifications that combine sector-specific skills alongside the knowledge that underpins these skills in a workplace setting, while still at school. The National Progression Award (NPA) was specifically developed to provide underpinning knowledge required for the Foundation Apprenticeship in Accountancy.
The general aims of the NPA are to:
  • Provide you with a knowledge-based qualification that may be used as a pathway to a Foundation/Modern Apprenticeship. 
  • Provide you with a nationally recognised qualification to provide opportunities for career progression. 
  • Develop skills and competences within the context of an accountancy environment for those not currently in employment. 
  • Provide opportunities for you to develop your communication and interpersonal skills. 
  • Develop your core and transferable skills.

The specific aims of the NPA are to: 
  • Provide you with basic knowledge and skills in relation to recording financial transactions. 
  • Prepare management accounting information using a range of routine and complex accounting techniques.
  • Develop an understanding of the impact that management accounting information has on making decisions about planning, control and the success of an organisation. 
  • Develop knowledge and understanding of the interpretation and analysis of accounting information. 
  • Evaluate business performance, based on accounting analysis, to make business recommendations.
  • Develop knowledge and skills in relation to the preparation of routine and complex financial accounting information.
  • Provide you with an understanding of accounting standards and practices. 
  • Develop an understanding of the ethical responsibilities of an accountant working within the profession.
  • This is an in person or online.
  • One year course delivered over six hour per week, this may be two afternoon's or one full day.
Preparing Management Accounting Information
The general aim of this Unit is to allow you to develop the knowledge and understanding of internal accounting information and the ability to prepare such information using a range of routine and complex accounting techniques. You will carry out learning activities that extend your understanding of the significant impact that management accounting information has on making decisions about the future planning, control and success of the organisation.

Analysing Accounting Information
The general aim of this Unit is to allow you to develop the knowledge and understanding of the interpretation and analysis of accounting information, and the ability to interpret and analyse such information using a range of routine and complex techniques. You will carry out learning activities that allow you to investigate, analyse and report on an organisation’s current financial position and performance, and to offer financial solutions that can assist in future planning and decision making. This will provide you with an understanding of financial analysis.

Recording Transactions in the Ledger
The purpose of this unit is to provide you with basic knowledge and skills to record transactions from day books into a double-entry bookkeeping system, to extract a trial balance and complete a VAT return for one month.

Professional Ethics for Accountants
This unit is designed to give you an opportunity to develop skills to understand the ethical responsibilities of an accountant working within the profession. It will allow you an opportunity to analyse problems in order to form judgements about appropriate and inappropriate behaviour in an accounting environment.

Preparing Financial Accounting Information
The general aim of this Unit is to allow you to develop skills, knowledge and understanding relating to the preparation of routine and complex financial accounting information. You will explore a range of business structures and gain understanding of the application of a range of current financial accounting regulations associated with these structures. This will provide you with an understanding of accounting standards and practices. The information will be used to establish the historical and current financial position and performance of the organisation.
You would benefit from having attained the skills, knowledge and understanding required by one or more of the following or equivalent qualifications and/or experience: 
  • National 5 Accounting
  • SCQF level 5 Accounting units
  • Some ICT skills training at level 5
  • This may be through the achievement of relevant National Units or employment experience
  • This NPA was specifically developed to meet the underpinning knowledge component of the Foundation Apprenticeship in Accountancy, and the award provides credits towards the Foundation Apprenticeship. 
  • Furthermore, learners who successfully achieve the FA may wish to go on to complete the full Modern Apprenticeship (MA) in Accounting. 
  • Learners who successfully complete this NPA could also progress to HN programmes or appropriate National courses at Higher and/or Advanced Higher level.
  • Interview in conjunction with School College Partnership and Faculty.