Course Aims:

Year 13 Accounting aims to provide an understanding of the conceptual basis of accounting. It also gives an appreciation of how accounting concepts, processes and systems are applied to different types of organisations and groups of users of financial information; and provides an understanding of the analysis of accounting systems and methods of processing information.

Course Outline

The Year 13 Accounting course contributes 24 credits towards the Level 3 National Certificate in Educational Achievement (NCEA) and is divided into FIVE strands.

A. Conceptual Basis

B. Processing

C. Accounting Systems

D. Reporting

E. Decision Making

Prerequisites

Students enrolling in Year 13 Accounting (AC304) should have achieved (14) credits in Level 2 NCEA Accounting.

Course Requirements

Homework: Homework is seen as a vital means by which skills are practiced and knowledge reinforced. Homework will be given in accordance with the College’s policy on homework; that is, each student is expected to do about 20 minutes after each lesson.

Attendance: Accounting students are to adhere to the College’s attendance regulations in order to meet the course completion requirements.

Stationery: Students require a folder (or section within a larger folder) where they are to file notes and handouts. Exercises are to be completed in workbooks that can be purchased from the office. Calculators, pens and rulers are also required. Flowchart templates will be provided.

Text Books: It is expected that students will make “covers” to protect these text books.