Qualifications and standards

Accounting - annotated exemplars

Level 1

Exemplars of student work or expected student responses have been developed for the standards listed below that have been identified by the Ministry of Education as new or significantly changed.

AS90977 - Process a Financial Transactions for a Small Entity (1.2B) - ASSESSMENT RESOURCE B
AS90979 - Prepare Financial Information for a Community Organisation’s Annual General Meeting (1.4A) - ASSESSMENT RESOURCE A
AS90979 - Prepare Financial Information for a Community Organisation’s Annual General Meeting (1.4B) - ASSESSMENT RESOURCE B
AS90981 - Make a financial decision for an individual or group (1.6A) - ASSESSMENT RESOURCE A
AS90982 - Demonstrate an Understanding of Cash Management for a Small Entity (1.7A) - ASSESSMENT RESOURCE A

Level 2

Exemplars of student work have been developed for the standard listed below:

AS91175 - Demonstrate understanding of accounting processing using accounting software (2.2A) - ASSESSMENT RESOURCE A
AS91175 - Demonstrate understanding of accounting processing using accounting software (2.2B) - ASSESSMENT RESOURCE B

Due to late standard changes, the following standards will have student exemplars developed as work comes through for moderation:

AS91179 - Demonstrate understanding of an accounts receivable subsystem for an entity (2.6)
AS91386 - Demonstrate understanding of an inventory subsystem for an entity (2.7)

Listed below are exemplars of student work that may be useful when assessing against other Level 2 standards currently in use:

AS90222 - Investigate and report on accounting subsystems
AS90226 - Use computer software to process financial transactions for a sole proprietor

Level 3

AS90504 - Prepare a report that analyses and interprets a company's financial report for external users