BTEC HND in Business Human Resources

Specialist Units for Business Accounting

Unit 9: Management Accounting: Costing and Budgeting

Upon completion of this unit, students will:

  1. Be able to analyse cost information within a business
  2. Be able to propose methods to reduce costs and enhance value within a business
  3. Be able to prepare forecasts and budgets for a business
  4. Be able to monitor performance against budgets within a business.

 

Unit 10: Financial Accounting and Reporting

Upon completion of this unit, students will:

  1. Understand the regulatory framework for financial reporting
  2. Be able to prepare financial statements from complete or incomplete records
  3. Be able to present financial information in accepted formats for publication
  4. Be able to interpret financial statements.

 

Unit 11: Financial Systems and Auditing

Upon completion of this unit, students will:

  1. Understand the importance of keeping effective accounting systems within a business
  2. Be able to analyse the management control systems of a business
  3. Be able to contribute to the planning and conduct of an audit assignment
  4. Be able to prepare audit reports.

 

Unit 12: Taxation

Upon completion of this unit, students will:

  1. Understand the duties and responsibilities of the tax practitioner in the UK tax environment
  2. Be able to calculate personal tax liabilities for individuals and partnerships
  3. Be able to calculate corporation tax liabilities for companies
  4. Be able to calculate capital gains tax payable for individuals and businesses.

 

Unit 13: Personal and Professional Development

Upon completion of this unit, students will:

  1. Understand how self-managed learning can enhance lifelong development
  2. Be able to take responsibility for own personal and professional development
  3. Be able to implement and continually review own personal and professional development plan
  4. Be able to demonstrate acquired interpersonal and transferable skills.

 

Unit 16: Managing Communications, Knowledge and Information

Upon completion of this unit, students will:

  1. Understand how to assess information and knowledge needs
  2. Be able to create strategies to increase personal networking to widen involvement in the decision-making process
  3. Be able to develop communication processes
  4. Be able to improve systems relating to information and knowledge.

 

Unit 45: Business Ethics

Upon completion of this unit, students will:

  1. Understand different ethical perspectives in business
  2. Understand business objectives from an ethical perspective
  3. Understand ethics in workplace relationships
  4. Be able to assess a current ethical issue in a business.

 

Unit 39: Financial Investment Opportunities

Upon completion of this unit, students will:

  1. Understand the range of investments available to individuals
  2. Understand how the UK system of taxation affects investment decisions
  3. Understand investors’ needs
  4. Understand the working of the stock exchange and the range of investments available.