Accounting - Moderator's Newsletter

February 2018

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Digital submission of evidence

With the launch of the Digital Moderation Application last year, the submission of student evidence for external moderation in digital form has increased substantially. It has risen from 5% the previous year, to 30% at present, and continues to increase as the relative ease of the process becomes apparent.

For information on how to submit student evidence in digital form, the Moderation Online page on the NZQA website provides the required steps and links to Quick Reference Guides for schools.


Some of the grade boundary exemplars for Level 2 91481 ‘Demonstrate understanding of a topical accounting issue for decision-making’, have been updated.

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. The additional exemplar focuses on the requirements for a secure Excellence, while also identifying why the High Merit exemplar does not meet Excellence.

Annotated Exemplars can be found on the Accounting page on the NZQA website.

New Business Studies standards with an Accounting focus

Seven new internal standards have been added to the Business Studies domain across levels 2 and 3. These have enabled the development of Agribusiness programmes, but may be assessed by teachers of any subject/programme.

Two of the new standards may be of particular interest to teachers of Accounting:

  • 91868 - Demonstrate understanding of cash flow forecasting for a business, 4 credits at level 2
  • 91870 – Analyse the effect of financial options on a strategic capital expenditure decision on a business, 4 credits at level 3.

Teachers should be aware that the credits from 91870 are not able to be counted as part of the 14 required for University Entrance requirements as they are not from the Accounting domain.

Accounting Best Practice Workshop

Registrations are open for the online Accounting Making Assessor Judgements Best Practice Workshop scheduled to begin on the 7th of May! Registrations close on the 9th of April. Please click here to register.

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