Cost Accounting SCQF Level 7

Focusing on effective cost accounting skills and understanding.


Why take this course?

This is a mandatory Unit within PDA Group Awards, the HNC/HND Accounting Group Award, and may also be part of other HN group awards as optional or may be taken as a stand alone HN Unit. It is primarily aimed at those who expect to take up a career or further study in cost/management accounting, those who want to work in a supervisory/managerial role, and those with appropriate work experience looking to formalise their qualifications or progress in their accounting career.

Credit points and level: 2 HN credits at SCQF level 7: (16 SCQF credit points at SCQF level 7)

What you will experience

This unit will enable you to maintain a working accounting system for classifying and recording cost accounting information for purposes such as stock valuations, job costing and profit measurement. On completion of the unit, you should be able to:

  • Account for material costs  
  • Account for labour costs  
  • Apportion and allocate overhead costs  
  • Account for product costs  
  • Record transactions in a cost accounting system 
  • Manage and lead people and activities within the office environment.
  • Manage organisational change.
  • Manage and co-ordinate the recruitment and selection process.
  • Evaluate the role of training and development within the office environment.

The unit is assessed using five separate assessments which all take the form of case studies which are taken under exam conditions. In order to complete the unit successfully, you will be required to achieve a satisfactory level of performance in all assessed work.

Student writing

Key facts

Mode of study
Distance Learning
Method of study

This course requires you to manage your workload independently, and will involve attendance at a campus or centre - often for assessment purposes only.

Entry requirements

Candidates would normally be expected to be competent in numeracy and communication at SCQF level 5 or have similar qualifications or experience.

What you will need

Students are responsible for securing unit resources listed.

What you need to know

Additional costs

This course involves an additional SQA fee. Please see our Courses Explained page for further information on costs.

Anything else?

Please note that fee waivers may apply. Find out more about funding for part-time courses.

Next steps




This course requires some attendance at College, often for assessment purposes only. Please enquire about expectations for your specific course when booking.

Attendance is usually at the Aberdeen City Campus or Fraserburgh Campus.

Pre-entry guidance is required prior to booking a place on this course. Please contact Brenda Bryce, Distance Learning Co-ordinator by email or on 01346 506014 in the first instance for more information. When submitting your distance learning application form, please ensure you attach the additional information sheet listing qualifications and previous knowledge with your application. You may be required to attend College for assessment. Please check if this is a requirement for your course.

Duration Fees* Code
80 Hours over 12 Months £250.00
Paper applications only

Paper applications

You must submit a paper application form for this course and return it to us completed and signed.

Completed forms should be returned to the following freepost address:

The Student Information & Admissions Manager
North East Scotland College
Aberdeen City Campus

Should you have any problems with your application, please contact the Student Advice Centre:

Telephone: 01224 612330

If you take up a place on a College course, at the start of the course you will be asked to sign an enrolment form. In signing the form and/or taking up a place on a College course, you will enter into a contract with the College and be bound by the North East Scotland College Standard Terms and Conditions of Study. Copies of the Terms and Conditions are available for inspection on notice boards and at various locations throughout the College, at the College Reception, on the College website:, or can be obtained on request from the Student Funding and Admissions Manager, North East Scotland College, Aberdeen City Campus, Gallowgate, Aberdeen AB25 1BN. Please note that courses are offered subject to (a) there being sufficient numbers of enrolments and (b) the availability of resources. The College reserves its right (i) not to run courses where the number of students is considered insufficient or where resources are unavailable and (ii) in certain circumstances, to refuse admission to an individual applicant.