Curriculum Studies Guide 2021

Commerce

YEAR 10 ENTERPRISE & INNOVATION Status Optional Prerequisites None Periods per week Four Description This course is an introduction to Economics, Accountancy, Business Studies and Investment. The course is aimed at preparing students with the foundation knowledge and basic skills essential for a career in the field of commerce and/or business enterprise. This course should also be helpful in enabling students to make appropriate choices for Year 11 Commerce courses. Assessment Tests, assignments and end-of-year examination.

the sole trader. The principle of double entry accounting is explained and applied to produce final accounts for trading firms and service industries. These financial statements are then analysed and interpreted considering their special features and requirements. Assessment This course contributes towards the NCEA Level 1. Twelve of the 17 credits are externally assessed by examination, and the remaining five credit points are internally assessed. The following achievement standards will be assessed: AS 90976 Demonstrate understanding of accounting concepts for small entities. (3 credits – external) AS 90977 Process financial transactions for a small entity. (5 credits – internal) AS 90978 Prepare financial statements for sole proprietors. (5 credits – external) AS 90980 Interpret accounting information for sole proprietors. (4 credits – external)

ACCOUNTING Accounting is the language of money and

business. An understanding of financial control as it affects the sole trader, partnerships, companies and non-profit organisations is very useful to equip people with an ability to cope with the complexities of money management. It is essential if you are considering a future in management, or the operation of your own business.

YEAR 11 Status

Optional

YEAR 12 Status

Students are recommended to have sound mathematical and English comprehension skills.

Prerequisites

Optional

13 credits achieved in Level 1 NCEA Accounting (8 credits - external) or if this is the first year taking this subject 60 credits achieved in the student’s top four subjects in NCEA Level 1 and by recommendation of the HoD Commerce.

Prerequisites

Periods per week Four Description

This course is suitable for a student considering a one-year study of Accounting at Level 1 and is highly recommended for those who wish to continue the study of Accounting in Years 12 and 13. If you are considering a future running your own business, or any finance related or managerial role, then this course is a must for you. Accounting at this level seeks to give an understanding of the complete financial records for the control of personal finances, and the finances of the simplest business arrangement:

Periods per week Five Description Accounting at this level seeks to give an

understanding of the complete financial records for control of the simplest business arrangement, that of a sole trader. This study builds on the

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Christ’s College Canterbury

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