Accounting

Learning Programme Content

The Learning Programme provision shall comprise of three mandatory elements:

• Qualifications,
• Essential Skills
• On/off the job training

The total minimum credit value required for the Level 2 Pathway Accounting is 46 credits.

The total minimum credit value required for the Level 3 Pathway Accounting is 53 credits.

The total minimum credit value required for the Level 4 Pathway Accounting is 68 credits.

Entry requirements

Level 2 and Level 3: Accounting

For the Level 2 Foundation Apprenticeship and the Level 3 apprenticeship in Accounting, no previous accounting qualifications or experience is necessary however should be should be proficient /comfortable working with numbers.  Numeracy and Communication would be advantageous but are not essential.

Level 4: Accounting

It is recommended that Level 3 Apprentices and Level 4 Higher Apprentices, who have not achieved a Level 2 Apprenticeship in Accounting will require GCSE Maths grades A*- C or Key Skill Application of Number at Level 1, or previous accounting experience or qualifications.    

Learners will be asked to declare any criminal convictions, bankruptcy or CJJs at the time of registration onto the accounting qualification.

Apprenticeship pathway learning programme(s)

Level 2: Accounting

Level 2: Accounting Qualifications

Participants must achieve one of the following combined qualifications below.

Please see Annex 1 for the relationship between the competence and knowledge units within the combined qualification.

Essential Skills Wales (ESW)

Essential Skills Wales qualifications assessment languages are English-Welsh

On/Off the Job training

On/Off the Job Qualification details (Minimum Credit & Hours)

Level 2 Diploma in Financial and Management Accounting  - 513 hours/51 credits over a 12 month period - Total GLH 312

Level 2 Foundation Certificate in Accounting - 340 Hours/34 Credits - over a 12 month period - Total GLH = 365

All learning should be completed during working hours.

On/Off the Job Essential Skills details (Minimum Credit & Hours)

• 6 credits/45 GLH Level 1 Essential Skills Wales Communication
• 6 credits/45 GLH Level 2 Essential Skills Wales Application of Number

Level 3: Accounting

Level 3: Accounting Qualifications

Participants must achieve one of the following combined qualifications below.

Please see Annex 2 for the relationship between the competence and knowledge units within the combined qualification.

Essential Skills Wales (ESW)

Essential Skills Wales qualifications assessment languages are English-Welsh

On/Off the Job training

On/Off the Job Qualification details (Minimum Credit & Hours)

Level 3 Diploma in Financial and Management Accounting – 573 hours/57 credits over a 12-18 month period - Total GLH 312 hours

Level 3 Advanced Diploma in Accounting - 340 Hours/53 Credits – over a 12 to 18 months period - Total GLH = 465

All learning should be completed during working hours.

On/Off the Job Essential Skills details (Minimum Credit & Hours)

• 6 credits/45 GLH Level 2 Essential Skills Wales Communication
• 6 credits/45 GLH Level 2 Essential Skills Wales Application of Number

Level 4: Accounting

Level 4: Accounting Qualifications

Participants must achieve one of the following combined qualifications below.

Please see Annex 3 for the relationship between the competence and knowledge units within the combined qualification.

Essential Skills Wales (ESW)

Essential Skills Wales qualifications assessment languages are English-Welsh

On/Off the Job training

On/Off the Job Qualification details (Minimum Credit & Hours)

Level 4 Diploma in Accounting and Business ) 890 hours/89 credits over a 12 to 18 month period - TOTAL GLH – 441

Level 4 Diploma in Accounting - 420 Hours/56 Credits – over a 12 to 18 months period - Total GLH = 545

All learning should be completed during working hours.

On/Off the Job Essential Skills details (Minimum Credit & Hours)

• 6 credits/45 GLH Level 2 Essential Skills Wales Communication
• 6 credits/45 GLH Level 2 Essential Skills Wales Application of Number

Other additional requirements

Learners will be asked to declare any criminal convictions, bankruptcy or CJJs at the time of registration onto the accounting qualification.

Job roles

The latest version of the job roles and job descriptions for this Pathway can be below:

The Pathways includes the following job occupations at the following Level:

Level 2: Accounting

Accounts Assistant/Clerk; Cashier; Credit Control Clerk; Finance Assistant; Purchase Ledger Clerk; Sales Ledger Clerk.

Level 3: Accounting

Trainee Accounting Technician; Assistant Accountant.

Level 4: Accounting

Accounting Technician; Accounts Manager.

Progression

Level 2: Accounting

Progression into this Apprenticeship can come from the following qualifications:

• GCSE's, A-levels and other alternative qualifications;

• 14-19 Diploma;
• Welsh Baccalaureate;
• AAT Level 1 Award in Accounting.

Apprentices can progress onto the Level 3 Apprenticeship in Accounting, the stand-alone Level 3 Diploma in Accounting or ACCA Diploma in Financial and Management Accounting (RQF Level 3) qualification.

Level 3: Accounting

Progression into the Level 3 Apprenticeship in Accounting can come from the following qualifications and Apprenticeships:

• GCSE's, A-levels and alternative qualifications;
• Welsh Baccalaureate;
• 14-19 Diploma;
• ACCA Diploma in Financial and Management Accounting (RQF Level 2);
• AAT Level 2 Foundation Certificate in Accounting
• Level 2 Foundation Apprenticeship in Accounting, Providing Financial Services, Payroll or other Level 2 Foundation Apprenticeship.

Apprentices can progress onto the Level 4 Higher Apprenticeship in Accounting, the stand alone Level 4 Diploma or Advanced Diploma in Accounting or the following qualifications and job roles:

Foundation Degree in Accounting - http://fd.ucas.com/CourseSearch/D efault.aspx

Various degree programmes in Accounting and Finance - https://www.ucas.com/

Level 4: Accounting

Progression into the Level 4 Higher Apprenticeship in Accounting can come from the following qualifications and Apprenticeships:

• GCSE's A-levels and alternative qualifications;
• Welsh Baccalaureate;
• 14-19 Diploma;
• ACCA Diploma in Financial and Management Accounting (RQF Level 3);
• AAT Level 3 Advanced Diploma in Accounting
• Level 3 Apprenticeship in Accounting, Providing Financial Services, Payroll or other Level 3 Apprenticeship.

Apprentices can progress onto the following qualifications and job roles:

Foundation Degree in Accounting - http://fd.ucas.com/CourseSearch/D efault.aspx

Various degree programmes in Accounting and Finance - https://www.ucas.com/

Individuals who have completed AAT Level 4, may gain direct entry directly into stage2 of the Robert Gordon University - Aberdeen - BA Accounting with CIMA Advanced Diploma programme depending on modules studied.

Some exemptions from Chartered Accounting examinations - Association of Chartered Certified Accountants (ACCA), Chartered Institute of Management Accountants (CIMA), Institute of Chartered Accountants in England and Wales (ICAEW), Institute of Chartered Accountants of Scotland (ICAS) and Chartered Institute of Public Finance and Accountancy (CIPFA).

Equality and diversity

It is important that apprenticeship pathways are inclusive and can demonstrate an active approach to identifying and removing barriers to entry and progression. Pathways should advance equality of opportunity between persons who share protected characteristics and those persons who do not as identified in the Equality Act 2010.

The Protected characteristics identified in the Equality Act are age, disability, gender re-assignment, race, religion or belief, sex, sexual orientation, pregnancy and maternity. Marriage and civil partnership is also included although only in respect of the requirement to eliminate discrimination in employment.

Training providers and employers MUST also comply with the other duty under the Equality Act 2010 to ensure that applicants are not discriminated against in terms of entry to the industry based upon those nine protected characteristics.

Our aim is to see the progression of all under-represented groups. There should be open recruitment of Apprentices to the programme, which is available to all people, regardless of gender, ethnic origin, religion, or disability who meet the stated selection criteria.

Legislation regulating equality and diversity has introduced new requirements that firms must now comply with, such as the Equality Act 2010 and the Enterprise and Regulatory Reform Act 2013. Such legislation prohibits discrimination in the workplace based on specific protected characteristics.

As of 6 April 2018, gender pay legislation mandates all employers with more than 250 employees to report annually on their gender pay gap.

Information to help disabled students to understand the Equality Act has been produced by Disability Rights UK and can be found here:

https://www.disabilityrightsuk.org/understanding-equality-act-information-disabled-students

All partners involved in the delivery of the apprenticeship - providers, assessment centres and employers must be committed to a policy of equal opportunities and must have a stated equal opportunities policy and procedure.

Apprenticeships should have flexible entry and progression routes into the professions which can support mid-career, career interchange and career returner opportunities.

This will help talent, regardless of background or qualifications to have the opportunity to develop and thrive. This pathway therefore aims to tackle these issues.

Employment responsibilities and rights

Employment Responsibilities and Rights (ERR) is no longer compulsory.  But it is recommended that all apprentices (especially the 16 years -18 year group) receive a company induction programme.

Responsibilities

It is the responsibility of the Training Provider and Employer to ensure that the requirements of this pathway are delivered in accordance with the Welsh Government Apprenticeships Guidance.

Further information may be obtained from: Welsh Government

DfES-ApprenticeshipUnit@gov.wales

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