ASHS Coursebook: 2ACC (Level 2 Accounting)

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Information icon.svg 2ACC
NCEA Level:
Primary Qualification:
Primary Learning Area:

What is this course about?

The Level 2 accounting course follows on from the skills and knowledge gained from the Level 1 accounting course. Whilst it is not a pre requisite to have done Level 1 accounting, completion of this course is highly recommended. If you would like to study Level 2 accounting and have not studied Level 1 accounting, you must speak to Lloyd Gutteridge (Specialist Subject Leader) regarding whether this is a suitable choice.

At the completion of this course, students will be able to collect, process and present financial information. Students will also be using accounting software to process financial information.

Students interested in a career in accounting, finance or any other business related field would benefit from studying accounting.

What will I learn?

You will learn more about how to process financial information into a format that is suitable for decision makers to interpret and to make decisions.

You will gain an understanding of accounting sub-systems, Inventory and Accounts Receivable, for a medium sized business. You will process information for these sub-systems.

You will learn to use Xero to process financial information.

You will learn how to present final accounting statements with balance day adjustments for businesses.

What sorts of things will I do?

You will research and report on a contemporary issue in accounting (Student Loans) for an individual.

You will process accounting information.

You will present financial statements for businesses.

You will build on the knowledge and skills learned from level 1 accounting.

What standards can I enter?

These are the standards that are offered at Level 2 Accounting at ASHS.

Summary of standards:
NCEA Level: Standard Number: Name of standard: Version Number: Domain:
Credits: Lit/Num Assessment type: Learning
Assessment dates
91175 (2.2)
Demonstrate understanding of accounting processing using accounting software

Accounting - Generic
N Internal
Term 3
Term 3
91176 (2.3)
Prepare financial information for an entity that operates accounting subsystems

Accounting - Generic
N External
Term 3 4
Term 4
91481 (2.5)
Demonstrate understanding of a contemporary issue for decision making
Accounting - Generic
L Internal
Term 1
Term 1
91179 (2.6)
Demonstrate understanding of an accounts receivable subsystem for an entity 2
Accounting - Generic 3 L & N Internal
Term 2
Term 2
91386 (2.7)
Demonstrate understanding of accounting subsystems for a trading firm

Accounting - Generic
L & N Internal
Term 1
Term 1


2 91174 (2.1) Demonstrate understanding of accounting concepts for an entity that operates accounting subsystems 2 Accounting - Generic 4 L External Term 1-3 Term 4

Vocational Pathways provide a framework for students to show how their learning and achievement is valued in the workplace by aligning learning to the skills needed for industry.  Follow this link to see the profile for this course.

Frequently asked questions:


Answer - It is highly recommended that you have taken accounting at Level 1. If you want to take Level 2 accounting and have not studied accounting at Level 1, you must see Lloyd Gutteridge (Specialist Subject Leader).

Question - Do I need to study accounting at school if I want to study accounting at university?

Answer - It is not compulsory but is recommended.