Year 12 Accounting (Level 2)

The Level 2 Accounting course further utilises the knowledge, understanding and analysis skills gained in Level 1 Accounting. The focus continues to be on providing financial information to individuals, households, communities and small businesses. The objectives of the course are to enable students to:

• Manage the financial affairs of individuals, whānau , and local or regional small or medium entities, that operate accounting sub-systems, while acting with integrity.
• Make use of appropriate communication tools and skills to process, report, and interpret information for individuals, whānau, and local or regional small or medium entities, that operate accounting sub-systems.

Topics covered include a selection from the following:

• Accounting concepts for small entities.
• Process financial transactions using accounting software.
• Prepare financial statements for a small entity.
• Interpret accounting information for sole traders.
• Demonstrate understanding of a contemporary accounting issue for decision making.