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NCEA Accounting A Next Step Level Two: Accounting Concepts - 9780170257428
96 Pages

NCEA Accounting A Next Step Level Two: Accounting Concepts

By | Copyright Year:2013 | ISBN-13: 9780170257428

Accounting Concepts is a new textbook/workbook that provides full coverage of AS 91174 (2.1). It has been specifically structured to assist teachers and students achieve excellence.

AS 91174 (2.1) is a demanding achievement standard that requires students to understand and then apply relatively complex concepts. It is based on the NZ Framework 2011, which is a document that students at this level find difficult to read and understand fully. NZQA statistics of NCEA results for the precursor 2.1 in 2009-11 indicate that this achievement standard is the most poorly executed of all the Level 2 achievement standards, with less than 10% of candidates achieving excellence every year. The assessment reports indicate that achievement with excellence requires candidates to ‘use resource material intelligently to link the context to accounting concepts required in the question’(2011).

A Teacher's Guide is also available for seperate purchase.


Using Accounting to Make Business Decisions
The Statement of Financial Position
Accounting Concepts
The Income Statement
Asset or Expense? – Capital and Revenue Expenditure
The Statement of Cash Flows
Qualitative Characteristics of Useful Financial Information
The Statement of Accounting Policies


Lilian Viitakangas is an educational consultant. She was a Senior Tutor at The University of Auckland, where she specialised in teacher education and the teaching of introductory accounting courses. Formerly HOD Business Studies at Glenfield College, Lilian has more than twenty years’ teaching experience spanning secondary, tertiary and adult education both in New Zealand and overseas. Lilian is a former examiner for University Entrance, Bursaries and Scholarships, the New Zealand Education & Scholarship Trust and the Sixth Form External Examination in accounting.

Alastair Campbell is a Specialist Classroom Teacher and HOD Business Studies at Macleans College. He has an extensive business background in accounting, sales and marketing and is an experienced marker of external accounting examinations at various levels.


Comprehensive notes that are based on the NZ Framework 2011, but expressed at a language level more appropriate to Level 2 students without sacrificing rigour

Graded tasks designed to develop the depth of understanding of complex concepts and application in context that is required to achieve excellence


By | ISBN-13: 9780170257435
This Teacher's Guide supports the new Accounting Concepts textbook/workbook that provides full coverage of AS 91174 (2.1). The guide contains a two-colour print copy of complete suggested solutions to all tasks. These are written to an advanced level to provide additional teaching notes and discussion points for teachers, but also include the level of answers that one would expect from a Level 2 student. The CD contains full colour copy of the Teachers’ Guide for use as visual media. Sample assessment tasks suitable for use in school-based examinations, with complete suggested assessment schedule are also included.
$25.41 Available