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The purpose of this statement is to provide members with NZCETA policy on accounting in secondary schools. It can be used to:

  • Provide input to the development of an individual school’s policy statement;
  • Provide information to be used in curriculum co-ordination exercises;
  • Develop an individual school’s prospectus and curriculum programmes;
  • Provide information for use with students, parents and the wider school community.

Accounting is the process of preparing and communicating financial information to assist decision-makers to make relevant, accurate and timely decisions.

A study of accounting will enable students to understand the processes involved in recording, reporting, analysing and interpreting financial information for individuals, community organisations and businesses.

Links with the New Zealand Curriculum
Accounting programmes will address the New Zealand Curriculum requirements relating to the Principles, Values, and Key Competencies (Thinking, Using language, symbols and texts, Managing self, Relating to others, Participating, and contributing): as well as the individual school’s Mission Statement and Strategic Goals.

Accounting has learning objectives that describe the intended outcomes at Levels 6, 7 and 8 of the New Zealand Curriculum. The teaching of Accounting at Level 5 of the New Zealand Curriculum covers achievement objectives from both Social Sciences and English.

Entry Points
Accounting is usually offered as a course (or part of a course) of study in secondary schools at Years 9, 10, 11, 12 and 13.