NCEA

Accounting - annotated exemplars

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An annotated exemplar is an extract of student evidence, with a commentary, to explain key aspects of the standard. It assists teachers to make assessment judgements at the grade boundaries.

Level 1

AS90977 - Demonstrate understanding of accounting concepts for small entities (1.2)
AS90979 - Prepare Financial Information for a Community Organisation’s Annual General Meeting (1.4)
AS90981 - Make a financial decision for an individual or group (1.6)
AS90982 - Demonstrate an Understanding of Cash Management for a Small Entity (1.7)

Level 2

AS91175 - Demonstrate understanding of accounting processing using accounting software (2.2)
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)
AS91481 - Demonstrate understanding of a contemporary accounting issue for decision-making (2.5)

Level 3

AS91405 - Demonstrate understanding of accounting for partnerships (3.2)
AS91407 - Prepare a report for an external user that interprets the annual report of a New Zealand reporting entity (3.4)
AS91409 - Demonstrate understanding of a job cost system for an entity (3.6)

Trial Exemplars

To further support teachers in identifying the critical aspects of Excellence, NZQA is trialling the publication of an additional exemplar for each Level 3 internal standard for Accounting, Biology and Chemistry. The additional exemplar focuses on the requirements for a secure Excellence, while also identifying why the High Merit exemplar does not meet Excellence.

AS91405 - Demonstrate understanding of accounting for partnerships (3.2)
AS91407 - Prepare a report for an external user that interprets the annual report of a New Zealand reporting entity (3.4)
AS91409 - Demonstrate understanding of a job cost system for an entity (3.6)