NCEA Subject Detail

Accounting NCEA Level 2

12ACT

UE:

This subject leads to an approved UE course of study. It is planned to offer NCEA Level 3 Accounting in 2020.

Background:

This course has open entry.

Course Description:

The Level 2 NCEA Accounting course develops knowledge of theory and concepts of accounting and how it is practised in a variety of modern business contexts. Students will concentrate on the skills of recording, presenting and interpreting financial information to a broad range of users. They will make use of appropriate accounting software for the preparation of financial accounts and visit a New Zealand company to gain practical experience. This course provides the foundation knowledge for accounting at NCEA level 3 and Scholarship.

Achievement Standards:

Level	Standard	Description	Credits	Int\Ext	Opt\Comp
2	91176	Prepare financial information for an entity that operates accounting subsystems	5	External	Compulsory
2	91177	Interpret accounting information for entities that operate accounting subsystems	4	External	Compulsory
2	91175	Demonstrate understanding of accounting processing using accounting software	4	Internal	Compulsory
2	91179	Demonstrate understanding of an accounts receivable subsystem for an entity	3	Internal	Compulsory
2	91386	Demonstrate understanding of an inventory subsystem for an entity	3	Internal	Compulsory

Assessment Summary:

Level	Type	Int\Ext	Opt\Comp	Standards	Credits
2	Achievement	External	Compulsory	2	9
2	Achievement	Internal	Compulsory	3	10

Notes:

9117