NCEA Level 3 Accounting
Level 3
Number of Credits: 21-22

Entry Recommendations: NCEA Level 2 Accounting.

Course Outline:  This course applies the skills and knowledge from NCEA Level 2 Accounting to a wider range of business structures and business types.  This is a valuable course for students who may be contemplating future study and/or a career in Commerce or Business Management.

Skills developed in the course:

  • Applying theory to concepts
  • Processing financial transactions
  • Writing reports
  • Processing financial statements
  • Analysis of a company’s Annual Report
  • Interpretation of a company’s Annual Report

Course Costs:  Approximately $50 for workbooks and revision books appropriate to the course.

Assessment: All students will complete two internal and two external standards. The class will make a choice from one of the two remaining standards.

AS 91404
Demonstrate understanding of accounting concepts for a New Zealand reporting entity
4 Credits
Literacy
Examination
Assessment Period - Term 3, Week 8
AS 91405
Demonstrate understanding of accounting for partnerships
4 Credits
Numeracy
In-class assessment
Assessment Period - Term 1, Week 7
AS 91409
Demonstrate understanding of a job-cost subsystem for an entity
4 Credits
Literacy/Numeracy
In-class assessment
Assessment Period - Term 4, Week 3
AS 91406
Demonstrate understanding of company financial statement preparation
5 Credits
Numeracy
Examination
Assessment Period - Term 2, Week 7
AS 91407
Prepare a report for an external user that interprets the annual report of a New Zealand reporting entity
5 Credits
Literacy/Numeracy
Written report
Assessment Period - Term 3, week 3 - depending on choice made
AS 91408
Demonstrate understanding of management accounting to inform decision making
4 Credits
Literacy/Numeracy
Examination
Assessment Period - Term 3, week 3 - depending on choice made
Level 3 Accounting