12ACC

Level 2 Accounting

Course Description

Teacher in Charge: Mr K. Frewen

The course covers the following key topics:
1. The Conceptual Basis of Accounting
2. Processing Accounting Data
3. Accounting Subsystems
4. Accounting Reports for Sole Proprietors
5. Decision Making – Analyse and Interpret Financial Information
A.S. 91386 is offered at the discretion of the TIC of Accounting.


Pathway

Contributions and Equipment/Stationery

$20 for Workbooks.
2B8 exercise book, Blue or Black pens, Ruler, Highlighters, Refill, Clearfile.

Recommended Prior Learning

12 credits in Level 1 Accounting or approval from the HOF. Students who have not previously taken accounting will need to participate in out of class tutorials.

Credit Information

Total Credits Available: 23 credits.
Externally Assessed Credits: 13 credits.
Internally Assessed Credits: 10 credits.

Assessment
Description
Level
Internal or
External
Credits
L1 Literacy Credits
UE Literacy Credits
Numeracy Credits
A.S. 91386 v2
NZQA Info
Accounting 2.7 - Demonstrate understanding of an inventory subsystem for an entity
Level: 2
Internal or External: Internal
Credits: 3
Level 1 Literacy Credits: Y
University Entrance Literacy Credits: 0
Numeracy Credits: Y
A.S. 91179 v2
NZQA Info
Accounting 2.6 - Demonstrate understanding of an accounts receivable subsystem for an entity
Level: 2
Internal or External: Internal
Credits: 3
Level 1 Literacy Credits: Y
University Entrance Literacy Credits: 0
Numeracy Credits: Y
A.S. 91177 v2
NZQA Info
Accounting 2.4 - Interpret accounting information for entities that operate accounting subsystems
Level: 2
Internal or External: External
Credits: 4
Level 1 Literacy Credits: Y
University Entrance Literacy Credits: 0
Numeracy Credits: Y
A.S. 91176 v2
NZQA Info
Accounting 2.3 - Prepare financial information for an entity that operates accounting subsystems
Level: 2
Internal or External: External
Credits: 5
Level 1 Literacy Credits: 0
University Entrance Literacy Credits: 0
Numeracy Credits: Y
A.S. 91175 v2
NZQA Info
Accounting 2.2 - Demonstrate understanding of accounting processing using accounting software
Level: 2
Internal or External: Internal
Credits: 4
Level 1 Literacy Credits: 0
University Entrance Literacy Credits: 0
Numeracy Credits: Y
A.S. 91174 v2
NZQA Info
Accounting 2.1 - Demonstrate understanding of accounting concepts for an entity that operates accounting subsystems
Level: 2
Internal or External: External
Credits: 4
Level 1 Literacy Credits: Y
University Entrance Literacy Credits: 0
Numeracy Credits: 0
Credit Summary
Total Credits: 23
Total Level 1 Literacy Credits: 14
Total University Entrance Literacy Credits: 0
TotalNumeracy Credits: 19