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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. At Level 5 of the New Zealand Curriculum the teaching of Accounting covers achievement objectives from both Social Sciences and English.

To read more about the New Zealand Curriculum visit the NZCurriculum website

Senior Subject teaching and Learning Guidelines 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 Guidelines

 CETA Accounting handbook
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 (Level 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: 27 credits available – 12 external credits and 16 internal credits
Level Two: 23 credits available – 13 external credits and 10 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). There are examination papers available for expired standards.

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.

Exemplars – Sample examination papers for new standards.

Internal Achievement Standards
TKI exemplars – these are examples of internal assessments that are designed to be used in class after adapting them specifically for your school. New exemplars are written for new standards. Refer to: New TKI exemplars Draft TKI exemplars

National Moderator’s Report – every year the national moderator in Accounting writes a report on the previous year’s internal assessment. This is available March/ April on the NZQA website. Refer to: National Moderator’s Reports

National Moderator’s Newsletters – every term during the year the national moderator in Accounting publishes a newsletter that details specific information on current internal assessment issues. 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 around New Zealand covering the internal assessment in Accounting, dates and venues of these workshops are detailed 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

Other Resources
New Zealand Equivalents to the International Financial Standards are available for downloading. Refer to: NZICA website

NZQA have a list of useful websites in Accounting. Refer to: Useful Websites