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The New Zealand Curriculum

The teaching of Accounting follows the Key Competencies, Values and Principles of the New Zealand Curriculum.  The New Zealand Curriculum does not state specific achievement objectives for accounting at levels 6, 7 and 8 so learning objectives have been developed to describe the intended outcomes for this subject. These are available in the Teaching and Learning Guide for Accounting. At Level 5 of the New Zealand Curriculum the teaching of Accounting covers achievement objectives from both Social Sciences and English.

Semior Subject Teaching and Learning Guide for Accounting
This document includes the Learning Objectives; Indicators of content; Context elaborations and links to both the New Zealand Curriculum and the Te Marautanga o Aotearoa.  Refer to:  Senior Subject Teaching and Learning Guide for Accounting

CETA Accounting handbooks
There are booklets for Levels 5, 6, 7 and 8 of the New Zealand Curriculum.  These booklets has been developed to assist schools and teachers when designing and implementing programmes for Accounting appropriate for The New Zealand Curriculum; the Accounting Learning Objectives and assessing using the NCEA Achievement Standards. It further develops the Senior Secondary Teaching and Learning Guidelines for Accounting published by the Ministry of Education.

Programme Planning
When designing a programme for any level of Accounting (Levels 5 – 8 of the New Zealand Curriculum), the documents to refer to are the New Zealand Curriculum, the Senior Subject Teaching and Learning Guidelines and the CETA handbooks.


Accounting Matrix
The matrix outlines the Achievement Standards available for assessment at Levels 1, 2 and 3 (Levels 6, 7 and 8 of the New Zealand Curriculum).  Refer here to find the link to the Matrix document:  Accounting Matrix

Achievement Standards
Level One
28 credits available – 12 external credits and 16 internal credits

Level Two
27 credits available – 13 external credits and 14 internal credits

Level Three
26 credits available – 13 external credits and 13 internal credits

Refer to:  Achievement Standards

External Achievement Standards

The following documents are all available on the NZQA Accounting web page.  Refer to:  Accounting External Standard Resources

Appendices – The Ministry of Education in conjunction with NZQA have published appendices on the external assessment in Accounting.  These detail the specific format for financial reports and other details about external standards. 

Assessment Specifications – these are published in March of every year and they detail any specific details about that year’s external examination.  These are available at each level on the NZQA website.

Past Exam Papers – the past NZQA examination papers are available on the NZQA website, along with assessment schedules (answers). 

Examiner’s Reports – every year the examiner writes a report about the previous year’s examination.  These are available in March/April of the year following the examination.  These are known as assessment reports on the NZQA website.

Internal Achievement Standards

NZQA Approved Assessment Resources – these are examples of internal assessments that are designed to be used in class after adapting them specifically for your school.  These are available for each level   Refer to:  Internal Assessment Resources Level 1  Level 2  Level 3

National Moderator’s Newsletter –the national moderator in Accounting writes newsletters from time to time about internal assessment. Refer to:  National Moderator’s Newsletters

Clarification Documents – the national moderator in Accounting periodically writes a document for a specific internal achievement standard clarifying any issues with the assessment of that standard.  Refer to:  Clarification Documents

Best Practice Workshops – the national moderator in Accounting runs workshops online covering the internal assessment in Accounting, information can be found on the NZQA website.  Refer to:  Best Practice Workshops

The performance standard for Scholarship, previous examination papers, schedules, examples of student work and the current assessment specification are available on the Scholarship Accounting page on the NZQA website.  Refer to:  Scholarship material