NCEA Level 3 Accounting
Aims
To promote knowledge and understanding of accounting as an area of vocational interest
To explore the conceptual basis of accounting and its application to various entities
To process financial information for various entities and activities
To describe and evaluate a job costing system
To report financial information for partnerships and companies
To analyse and interpret financial information
To prepare and evaluate information for management decision-making
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. Learners select appropriate assessments from the list below.
Qualification gained
Full course completion — 22 credits in NCEA Accounting Level 3
This subject has links with
Economics, Mathematics, English
Prior knowledge required
Prior knowledge acquired through NCEA Level 2 Accounting with a minimum of one external Achievement Standard achieved
Direct entry to Level 3 by negotiation with HOD, Teacher of Accounting and the Year Level Dean
Next Step
Tertiary study and career pathways in a wide range of fields.
Achievement Standard
91405 3.2 4 Credit Internal Demonstrate understanding of accounting for partnerships
91406 3.3 5 Credit External Demonstrate understanding of company financial statement preparation
91407 3.4 5 Credit Internal Prepare a report for an external user that interprets the annual report of a New Zealand reporting entity
91408 3.5 4 Credit External Demonstrate understanding of management accounting to make a decision
91409 3.6 4 Credit Internal Demonstrate understanding of a job cost subsystem for an entity
Course contribution: $35 indicative amount, may be subject to change.
Workbooks.