NCEA Level 2 Accounting

Aims

To promote knowledge and understanding of accounting as a financial language
To explore the conceptual basis of accounting
To process financial data using manual and computer based systems
To develop an understanding of accounting sub systems
To report financial information to end-users
To analyse, interpret and evaluate financial information

Course Content

The conceptual basis of accounting
Processing
Accounting systems
Accounting reports
Decision-making

Assessment

There are a variety of assessment tasks and school examinations. Externally assessed topics are examined nationally at the end of the year. Students select appropriate assessments from the list below.

Qualification gained

Full course completion — 20 credits in total from NCEA Accounting Level 2

This subject has links with

Economics, Mathematics, English and a range of other subjects

Prerequisites

NCEA Level 1 Numeracy and Literacy

Next Step

NCEA Accounting Level 3

Achievement Standard

91174 2.1 4 Credit External Demonstrate understanding of accounting concepts for a sole proprietor that operates accounting subsystems

91175 2.2 4 Credit Internal Demonstrate understanding of accounting processing using accounting software

91176 2.3 5 Credit External Prepare financial information for an entity that operates accounting subsystems

91177 2.4 4 Credit External Interpret accounting information for sole proprietors that operate accounting subsystems

91386 2.7 3 Credit Internal Demonstrate understanding of an inventory subsystem

Course contribution

Workbook - approximately $20