Assessment Specifications

Level 2 Accounting 2022

General information

Domain

Accounting – Generic

Method of assessment

Written examination

Standards

91174  91176  91177

Equipment

Calculators are permitted.

Specific information for individual achievement standards

Standard

91174

Title

Demonstrate understanding of accounting concepts for an entity that operates accounting subsystems

Version

2

Number of credits

4

Questions will require short and/or extended answers.

Candidates are expected to use and integrate resource material in their answers. Resource information could be a financial statement extract and/or General Journal entry and/or source document and/or case study.

Candidates should refer to the Level 2 Appendix for the appropriate terminology.

The most recent version of the New Zealand Framework, 2018, will be used as a reference. Refer to the clarifications of this framework Clarifications to Framework 2018 (PDF, 148KB).


Standard

91176

Title

Prepare financial information for an entity that operates accounting subsystems

Version

2

Number of credits

5

The account names recorded in the General Journal, General Ledger and Financial Statements, including extracts and notes, should be those provided in the Trial Balance where relevant.

Candidates will not be required to write General Journal narrations.

Candidates should refer to Explanatory Notes 3, 4, 5 and 6 of the achievement standard, and the Level 2 Appendix for the appropriate terminology and formats.

A resource booklet will be provided.


Standard

91177

Title

Interpret accounting information for entities that operate accounting subsystems

Version

2

Number of credits

4

Questions will require short and/or extended answers.

Candidates are expected to integrate the resource material into their answers.

A resource booklet including all necessary formulae will be provided.


Accounting subject page

Examination timetable

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