Level Two Accounting


NCEA Level 2 with Achievement Standards

Entry Requirement

Same pre-requisites as for

L2 English (14 credits)

L2 Mathematics (14credits)

L1 Accounting and Economics [SS3] (14 Credits) 


Student Workbook approx $20 included in Year level Donation

Course Outline

An introductory accounting course covering small business bookkeeping skills.

Topics covered focus on the accounting process from recording source documents to the presentation of financial reports.




AS 91175 - Demonstrate understanding of accounting processing using accounting software    4 credits

AS 91386 - Demonstrate understanding of an inventory subsystem for an entity    3 credits

AS 91179 - Demonstrate understanding of an accounts receivable subsystem for an entity   3 credits


AS 91176 - Prepare financial information for an entity that operates accounting subsystems    5 credits

AS 91177 - Interpret accounting information for entities that operate accounting subsystems    4 credits


Where Does It Lead

L3 Accounting

Study at a tertiary level in Commerce, Business Studies or Agribusiness.

Stage One Accounting is a requirement for Bachelor of Commerce students studying at the University of Otago.

Accounting plays a significant role in society and forms the basis of many decisions made on a personal or professional level.

Further Information

Mrs Buchanan or Ms Armstrong