Accounting

12ACT

UE:

This subject leads to an approved UE course of study.

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:

LevelStandardDescriptionCreditsInt\ExtOpt\Comp
291176Prepare financial information for an entity that operates accounting subsystems5ExternalCompulsory
291177Interpret accounting information for entities that operate accounting subsystems4ExternalCompulsory
291175Demonstrate understanding of accounting processing using accounting software4InternalCompulsory
291179Demonstrate understanding of an accounts receivable subsystem for an entity3InternalCompulsory
291481Demonstrate understanding of a contemporary accounting issue for decision-making4InternalCompulsory

Assessment Summary:

LevelTypeInt\ExtOpt\CompStandardsCredits
2AchievementExternalCompulsory29
2AchievementInternalCompulsory311