Changes to Level 1 Accounting
Accounting is no longer available at Level 1. Commerce, a new subject on the New Zealand Curriculum, is now available.
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Level 2
Internal assessment exemplars
91175 - Demonstrate understanding of accounting processing using accounting software (2.2)
91386 - Demonstrate understanding of an inventory subsystem for an entity (2.7)
91179 - Demonstrate understanding of an accounts receivable subsystem for an entity (2.6)
91481 - Demonstrate understanding of a contemporary accounting issue for decision-making (2.5)
External assessments and exemplars
Level 2 Accounting exams and exemplars (external link)
Assessment reports and schedules
Level 2 Accounting assessment reports and schedules (external link)
Level 3
Internal assessment exemplars
91405 - Demonstrate understanding of accounting for partnerships (3.2)
91409 - Demonstrate understanding of a job cost system for an entity (3.6)
External assessments and exemplars
Level 3 Accounting exams and exemplars (external link)
Assessment reports and schedules
Level 3 Accounting assessment reports and schedules (external link)