Accounting

HOD: Ms L Adams

Accounting gives students the tools to make real life financial decisions in a constantly changing and uncertain world.
It is the analysis and interpretation of financial and non-financial information and communcating that information
effectively to users and decision-makers.


Level 1 Accounting (11ACC)

Number
Name of standard Literacy/Numeracy Credits
Assessment
AS90976 Demonstrate understanding of accounting concepts for small entities L 3 External
AS90977 Process financial transactions for a small entity   5 Internal
AS90978 Prepare financial statements for sole proprietors   5 External
AS90979 Prepare financial information for a community organisation’s annual general meeting L 4 Internal
AS90980 Interpret accounting information for sole proprietors L 4 External
AS90982 Demonstrate understanding of cash management for a small entity   4 Internal







You will learn to:
• describe financial concepts
• process financial information quickly and accurately
• prepare financial statements for a business, household and community group
• analyse the financial information of a business to determine how successful it is

Course cost: work book costing approximately $30


Level 2 Accounting (12ACC)

Number
Name of standard Credits
Assessment
AS2.1 Demonstrate understanding of accounting concepts for a sole proprietor that operates accounting subsystems 4 External
AS2.2 Demonstrate understanding of accounting subsystems for a trading firm 3 Internal
AS2.3 Demonstrate understanding of accounting processing 4 Internal
AS2.4 Prepare financial information for an entity that operates accounting subsystems 5 External
AS2.5 Interpret accounting information for sole proprietors that operate accounting subsystems 4 External



You will learn to:
• explain difficult financial concepts with ease
• examine how an organisation ensures that employees and suppliers operate within the law
• prepare complex financial statements for a business
• act like a financial analyst and determine the financial health of a business

Prerequisites: a minimum of 15 credits in level 1 accounting
Course cost: work book costing approximately $30

Due to changes currently being made to feel 2 standards by NZQA, there may be some minor changes to this course in 2012


Level 3 Accounting (13ACC)

Number
Name of standard Credits
Assessment
AS90500 Describe and apply the conceptual basis of accounting in context 4 External
AS90501 Process financial information for partnerships and companies 3 External
AS90502 Process financial information for a manufacturing job cost subsystem 3 External
AS90503 Prepare financial statements for partnerships and companies 6 External
AS90504 Prepare a report that analyses and interprets a company’s financial report for external users 5 Internal
AS90505 Explain and prepare information for management decision making 3 External






You will learn to:
• explain financial concepts using complex words like reliability and verifiability
• complete financial statements for partnerships and companies
• complete a financial report
• complete real life cost and management accounting tasks

Prerequisites: a minimum of 15 credits in level 2 accounting
Course cost: work book costing approximately $30