Accounting

ACCOUNTING PLD, RESOURCES, IDEAS...
NZ Commerce & Economics Teachers Association []

** REVISION FOR EXTERNALS **


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.


 * LEVEL 1 **




 * Concepts check list**
 * Financial statements check list - note scroll down for a revision test**
 * Interpretation detailed explanations**
 * LEVEL 2 **




 * Check list for level 2 concepts exam**
 * Financial statements check list - note scroll down for practice assessments**


 * LEVEL 3 **



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

** 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!]**== ||

** General **

 * Matrix of Accounting standards**
 * Curriculum Guide (previously called Teaching & Learning Guide) **
 * [|Accounting Curriculum Guide] **

**Starting Poin**t 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**

[[file:Acc literacy assess programme plan.pptx]]

 * 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: maxineh@waikato.ac.nz) 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: [|https://groups.google.com/forum/?fromgroups=#!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] [|Level 1 Clarifications]
 * sment**
 * NZQA Clarification Documents**. These have been written by the National Moderator and give teachers guidance as to the requirements for the internals.


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

Essential reading for teachers/students
 * Appendix**


 * ​Resources**
 * Cash management**

[[file:Cash management 1.7.docx]]

 * Balance day adjustments assessment example**
 * C**
 * How to write explanations for interpretation**

** Level 2 Accounting **
Level 2 **resources** Colour-coded approach to modelling BDA - can be adapted for Level 1
 * New Decision-making standard AS91481 (Accounting 2.5)**
 * Accounts receivable**
 * Balance Day Adjustments**
 * BDA assessment example**


 * BDA revision (no cash flow)**

[|Level 2 on TKI]
 * Conditions of Assessment on TK**I

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


 * Specifications**




 * Appendix**

** 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]

**Specifications**




 * Appendix **




 * Additional resources**
 * Company reporting revision**
 * All levels**