Accounting - Internal Assessment Evidence Gathering Templates

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The purpose of the Internal Assessment Evidence Gathering template is to help teachers to identify evidence of student achievement for internally assessed standards that they have seen or heard within the teaching and learning programme. These templates do not signal a reduction in what is accepted for each grade, but rather a means of summarising evidence for reporting of achievement when more formal assessment has not been possible.

These templates must be viewed in conjunction with the assessment advice forwarded to schools to ensure that valid, credible and reliable assessment has occurred before the standard is awarded. This assessment advice is published here.

Level 1

Level 2

  • AS91175 (PDF, 98KB) - Demonstrate understanding of accounting processing using accounting software (2.2)
  • AS91179 (PDF, 97KB) - Demonstrate understanding of an accounts receivable subsystem for an entity (2.6)
  • AS91386 (PDF, 99KB) - Demonstrate understanding of an inventory subsystem for an entity (2.7)
  • AS91481 (PDF, 98KB) - Demonstrate understanding of a contemporary accounting issue for decision-making (2.5)

Level 3

  • AS91405 (PDF, 117KB) - Demonstrate understanding of accounting for partnerships (3.2)
  • AS91407 (PDF, 144KB) - Prepare a report for an external user that interprets the annual report of a New Zealand reporting entity (3.4)
  • AS91409 (PDF, 120KB) - Demonstrate understanding of a job cost system for an entity (3.6)
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