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Accounting - annotated exemplars
Show: Accounting Homepage
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.
The material in these exemplars cannot be used (either in part or in full) for internal or external assessments submitted for any form of grading.
Level 1
- AS90977 - Process financial transactions for a small entity (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)
Assessor Support
Various free resources to support assessors are available on the NZQA Learning Management System, Pūtake, including subject specific bite-sized modules and a full range of online Best Practice Workshops.
The material is available at any time via the Education Sector Logon, at no cost. Click here to learn how to access this content.
Available resources for Accounting:
- Making Assessor Judgements (91405, 91407, 91409)
- Contemporary Accounting Issue
Assessment General:
- Short course: Assessment – Reviewing your Practice
- Short course: Culturally Responsive Assessment
- Short course: Tāku Reo, Tāku Mahi – My Voice, My Work (Authenticity)
- Bite-sized module: Why Less is More