This subject leads to an approved UE course of study.


NCEA: 12 credits in each of 3 x Level 1 Achievement Standard subjects CAIE: 2 x B grades and 3 x C grades in 5 x IGCSE subjects Completion of 11COM or 11ACC may be an advantage but is not essential.

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:

291176(N)Prepare financial information for an entity that operates accounting subsystems5ExternalCompulsory
291177(N)Interpret accounting information for entities that operate accounting subsystems4ExternalCompulsory
291175(N)Demonstrate understanding of accounting processing using accounting software4InternalCompulsory
291179(N)Demonstrate understanding of an accounts receivable subsystem for an entity3InternalCompulsory
291386(N)Demonstrate understanding of an inventory subsystem for an entity3InternalCompulsory
291481(N)Demonstrate understanding of a contemporary accounting issue for decision-making4InternalCompulsory

Assessment Summary: