NCEA Level 3 Accounting 301
Course Description
Teacher in Charge: Mr A. Munro
Accounting 301
The course builds on the knowledge and skills learned at Levels 1 and 2. Learners study: the reasons behind the development of accounting ideas, theory and practices; how businesses make decisions; the importance of financial and non-financial information; and the processing and reporting for partnerships and companies. They also consider investment opportunities.
UE Approved Subject
Opportunity to take at Scholarship level
Course Overview
Term 1
The year commences exploring how manufacturing businesses allocated costs across projects and jobs (AS91409 - 4 credits), then continues with exploration of how accounting works for partnerships, in relation to their formation and profit distribution processes (AS91405 - 4 credits).
Term 2
In term 2, learners will become familiar with how the financial statements for a company are prepared, particularly Cashflow statements (AS91406 - 5 credits).
Concurrently, learners will research and investigate a real New Zealand business to understand their Annual Financial Reporting, and write a report to demonstrate their understanding (AS91407 - 5 credits).
Term 3
The learning from term 2 will continue into early term 3. It will then be followed by a study of management accounting concepts and how these are used to inform a business' decision-making processes (AS91408 - 4 credits).
Term 4
Revision and exam preparation.
Recommended Prior Learning
Preferable: Accounting Level 2. Learners who have not studied Accounting before will need permission from the HOD Commerce to take this course.
Credit Information
This course is eligible for subject endorsement.
This course is approved for University Entrance.
Total Credits Available: 22 credits.
Externally Assessed Credits: 9 credits.
Internally Assessed Credits: 13 credits.
External
NZQA Info
Assessments:
Term: 1, Week: 7
NZQA Info
Assessments:
Term: 4, Week: 4
NZQA Info
Assessments:
Term: 3, Week: 1
NZQA Info
Assessments:
Term: 4, Week: 4
NZQA Info
Assessments:
Term: 1, Week: 10
Approved subject for University Entrance
Number of credits that can be used for overall endorsement: 22
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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