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Accounting - Level 3


Qualification: NCEA Level 3

Entry requirements: Credits in Level 2 Accounting, or very good Level One Accounting results and at the discretion of the HOLA.

Content/Skills: This course is designed to allow students to apply previously learned skills to different business structures including partnerships, companies and manufacturing entities. Students will learn how to authentically interpret the annual report of a New Zealand entity to make a recommendation to an investor or an employee, and will also further develop the skills of financial decision making.

Field Trips: None.

Course Costs: Please be aware that this course has associated costs. By selecting this course you will be requested to make contributions connected to its delivery. These costs are: $30.00 for workbooks.


3 Internal Achievement Standards worth 13 credits 

2 External Achievement Standards worth 9 credits

Where does it lead? Tertiary diplomas and degrees in Accounting or Business or Management.

There is a wide range of careers open to students of commerce. These include Accounting, Economics, Financial Planning, Human Resource Management, Information Systems, International Business, Importing and Exporting, Insurance, Management, Marketing, Operations and Supply Chain Management, Business Strategy and Entrepreneurship, Taxation, Tourism, Event Management, Insurance and more.

A great pathway into any of these careers is to complete a Commerce Degree (B.Com) at any university in New Zealand or overseas. A B.Com will require you to complete an accounting paper and an economics paper in your first year of university.

Completing Year 13 Accounting at school will ensure you are well prepared for an easy transition to these university papers. Students from CGHS are regularly amongst the very top performers in these subjects at university.

Any management position in business or health or education or any other field requires an understanding of finances and accounts. If you want to own your own business, or to be a decision-maker and leader in any organisation, then study some Accounting.

Information about careers in Commerce (and in lots of other areas) can be found at


Careers in Commerce pay the 4th highest salaries behind IT, Medicine and Engineering.


For case studies of past students who have studied accounting and begun successful careers in that field, see Mr Blyth or Ms James.

For further information see Mr Blyth or Ms James.

Scholarship Success

In recent years Commerce students at CGHS have been awarded about $150 000 worth of Economics and Accounting Scholarships. These include:

Canterbury/Westland Branch NZ Institute of Chartered Accountants Scholarship

Victoria Clarke 2009

PricewaterhouseCoopers Scholarship in Accounting

Victoria Clarke 2009

Jessica Grant 2013

Lily Trotter 2018

University of Canterbury Professor June Pallot Scholarship in Accounting

Soo Youn Lee 2005

Charlotte Langridge 2007

NZQA Scholarships in Accounting

Nadine Kirk 2006

Hannah Grieve 2008

Victoria Clarke 2009

Sarah Bates 2019