The New Zealand Curriculum does not state specific achievement objectives for accounting at levels 6, 7, and 8. Learning objectives have been developed to describe the intended outcomes for this subject.
The following learning objectives indicate the progression in learning that teachers might expect to see across curriculum levels 6, 7, and 8 (NCEA levels 1, 2, and 3). This progression is illustrated in the diagram Framework for progression in accounting: contexts for learning. This diagram is available as a PDF file at the end of the section Considerations for planning programmes of learning.
There are three main focuses for context in accounting. These are the individual and family/whānau, community organisations, and businesses.
As they progress, students deepen their understanding of accounting. They move from a focus in their local community that they can identify with personally (level 6), to a broader-based focus at level 7, and a global focus at level 8.
| Level 6 | Level 7 | Level 8 |
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6-1: Manage the financial affairs of individuals, whānau, and local small entities, including community organisations, while acting with integrity. |
7-1: Manage the financial affairs of individuals, whanau, and local or regional small or medium entities, including community organisations, that operate accounting sub-systems, while acting with integrity. |
8-1: Manage the financial affairs of individuals, whānau, and small, medium, or large entities, including community organisations, that may be local, regional, national, or global, to enable internal and external users to make effective and ethical decisions. |
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6-2: Make use of appropriate communication tools and skills to process, report, and interpret financial information for individuals, whānau, and local small entities, including community organisations. |
7-2: Make use of appropriate communication tools and skills to process, report, and interpret information forindividuals, whānau, and local or regional small or medium entities, including community organisations, that operate accounting sub-systems. |
8-2: Make use of appropriate communication tools and skills to process, report, and interpret information for individuals, whānau, and small, medium, or large entities, including community organisations, that may be local, regional, national, or global. |
Consider how student learning could be assessed using the accounting achievement standards. Consider alternative linkages between the achievement objective and achievement standards, which are listed with each learning objective.
Last updated August 13, 2013