13ACCO

L3 Accounting

Course Description

Teacher in Charge: Mrs P. Beech

Year 13 Accounting studies two different types of entities; partnerships and companies.
Students will discuss the merits of the different forms of business ownership. There will be an
exploration of job costing systems. Time will be spent developing skills which provide decision making tools for business management, e.g. cash budgeting and cost volume profit analysis.



Recommended Prior Learning

It is highly recommended that you have studied NCEA Level 2 Accounting.

Credit Information

This course is eligible for subject endorsement.

This course is approved for University Entrance.

Total Credits Available: 26 credits.
Externally Assessed Credits: 13 credits.
Internally Assessed Credits: 13 credits.

Assessment
Description
Level
Internal or
External
Credits
L1 Literacy Credits
UE Literacy Credits
Numeracy Credits
A.S. 91404 v2
NZQA Info
Accounting 3.1 - Demonstrate understanding of accounting concepts for a New Zealand reporting entity
Level: 3
Internal or External: External
Credits: 4
Level 1 Literacy Credits: Y
University Entrance Literacy Credits: 4r,4w *
Numeracy Credits: 0
A.S. 91405 v2
NZQA Info
Accounting 3.2 - Demonstrate understanding of accounting for partnerships
Level: 3
Internal or External: Internal
Credits: 4
Level 1 Literacy Credits: 0
University Entrance Literacy Credits: 0 *
Numeracy Credits: Y
A.S. 91406 v2
NZQA Info
Accounting 3.3 - Demonstrate understanding of company financial statement preparation
Level: 3
Internal or External: External
Credits: 5
Level 1 Literacy Credits: 0
University Entrance Literacy Credits: 0 *
Numeracy Credits: Y
A.S. 91407 v2
NZQA Info
Accounting 3.4 - Prepare a report for an external user that interprets the annual report of a New Zealand reporting entity
Level: 3
Internal or External: Internal
Credits: 5
Level 1 Literacy Credits: Y
University Entrance Literacy Credits: 5r,5w *
Numeracy Credits: Y
A.S. 91408 v2
NZQA Info
Accounting 3.5 - Demonstrate understanding of management accounting to inform decision-making
Level: 3
Internal or External: External
Credits: 4
Level 1 Literacy Credits: Y
University Entrance Literacy Credits: 0 *
Numeracy Credits: Y
A.S. 91409 v2
NZQA Info
Accounting 3.6 - Demonstrate understanding of a job cost subsystem for an entity
Level: 3
Internal or External: Internal
Credits: 4
Level 1 Literacy Credits: Y
University Entrance Literacy Credits: 0 *
Numeracy Credits: Y
Credit Summary
Total Credits: 26
Total Level 1 Literacy Credits: 17
Total University Entrance Literacy Credits: 9
TotalNumeracy Credits: 22

Approved subject for University Entrance

Number of credits that can be used for overall endorsement: 26

Only students engaged in learning and achievement derived from Te Marautanga o Aotearoa are eligible to be awarded these subjects as part of the requirement for 14 credits in each of three subjects.

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