Accounting: Level 3

Qualification NCEA – Level 3

Course Outline

Accounting students learn how to prepare and communicate financial information about activities of partnerships and companies so that interested users can make informed decisions. The NCEA Level 3 Accounting course is compact, well-structured, and prepares students very well for further university studies in all areas of Commerce, Law, Tourism and Information Science.


The following Achievement Standards at Level 2 Accounting should be achieved to qualify for entry into Level 3 Accounting: One of AS91174 or AS91176 plus one of AS91175 or AS91179 or AS91386

If the above Achievement Standards are not achieved, the HoD of Commerce will make the final decision regarding a student’s entry to NCEA Level 3 Accounting.

Outcome description

Students will demonstrate a higher level of critical thinking through the integration and application of accounting concepts and skills. Students will be required to display comprehensive content knowledge, and effective communication skills, in a variety of contexts including complex or unfamiliar /unexpected contexts, relating to the entities.

Level 3 Accounting Assessment 2024