NCEA Course Booklet

Year 13

Prerequisites Total of 12 credits achieved in Level 2 (including AS 91176) NCEA Accounting.

Assessment The course contributes towards NCEA Level 3 and University Entrance. Nine of the 17 credits are externally assessed by examination and the remaining 8 credits are internally assessed. The following achievement standards will be assessed: • AS 91405 (4 credits – internal) Demonstrate understanding of Accounting for partnerships. • AS 91406 (5 credits – external) Demonstrate understanding of company financial statement preparation. • AS 91408 (4 credits – external) Demonstrate understanding of management accounting to inform decision-making. • AS 91409 (4 credits – internal) Demonstrate understanding of a job-cost subsystem for an entity.

Description Accounting at this level seeks to give an

understanding of the complete financial records for control of business organisations – from sole traders, to partnerships, and finally to companies. The principles of double-entry accounting are applied. The analysis and interpretation of the final accounts are required at this level.

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