NZ Commerce & Economics Teachers Association


This document outlines the academic language of Accounting at the three levels. It is for teacher use.

This version, for student use, can be cut up so that students need to match the command words with their definitions. They could use the document while working through the Cake powerpoint.


Concepts check list

Financial statements check list - note scroll down for a revision test

Interpretation detailed explanations


Check list for level 2 concepts exam

Financial statements check list - note scroll down for practice assessments


The concepts check list for level 2 can be adapted
Scroll down for a set of questions based on Hallenstein Glasson's annual report.
Company financial statements
Scroll down for revision questions

Scholarship 10-column worksheet

Notes presented at The University of Waikato Scholarship day

A Scholarship check list presented at The University of Waikato Scholarship day

Debits and Credits ~ have some fun!


Matrix of Accounting standards

Curriculum Guide (previously called Teaching & Learning Guide)
Accounting Curriculum Guide

Starting Point for all QA and TKI (Ministry) links for Accounting
Accounting portal

Academic Language of Accounting This document indicates the instructional words found in the Achievement Standards. Further information about these appears on the Commerce tab of this wiki.

Powerpoint Presentations

Market Share boardgame

Waikato University Invitation to NCEA Scholarship Accounting Day for Secondary School Students

The Department of Accounting in the Waikato Management School would like to invite you and your students to a NCEA Scholarship Accounting Day on August 30 (Friday) from 9 am to 3 pm at the University of Waikato (Hamilton, New Zealand). The day will explain to students how accounting examination questions should be approached as well as look at the 2013 Scholarship Specifications provided on the NZQA website.
If you and your Scholarship Accounting students are interested in attending this day, could you please email Maxine Hayward (email: by 2 August (Friday) with an indication of student and teacher numbers attending so that we can plan the day appropriately? Students and teachers will be provided with lunch. The venue is the PwC lecture theatre in the Waikato Management School Building. Ample parking will be available via Gate 10, Silverdale Road.

Online Community

Have you joined the Google Group forum for Accounting teachers? This is a place where you can share ideas, raise queries and keep up-to-date with new resources etc. Go to:!forum/nzaccteach and ask the group manager to add you to the group.

Level 1 Accounting

Suggestions for a Level 1accounting programme

Level 1 TKI resources and Conditions of Asses
Level 1 on TKI
NZQA Clarification Documents. These have been written by the National Moderator and give teachers guidance as to the requirements for the internals.
Level 1 Clarifications

NZQA Specifications ~ these give information about the nature and format of the three externals.

Essential reading for teachers/students

Cash management

Balance day adjustments assessment example

How to write explanations for interpretation

Level 2 Accounting

Level 2 resources
New Decision-making standard AS91481 (Accounting 2.5)

Accounts receivable

Balance Day Adjustments
Colour-coded approach to modelling BDA - can be adapted for Level 1

BDA assessment example

BDA revision (no cash flow)

Conditions of Assessment on TKI
Level 2 on TKI

Clarification Documents
(Clarification not yet available for 2.5)
Clarifications ~ 2.2, 2.6 and 2.7



Level 3 Accounting

Level 3 resources and Conditions of Assessment on TKI
Level 3 on TKI

Clarification Documents
Comprehensive guidance has been given for the three new internal standards ~ 3.2, 3.4 and 3.6
Level 3 clarifications



Additional resources

Company reporting revision

All levels