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

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

Ms Armstrong