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- Title: Accounting Learning Matrix
- Description: Accounting Learning Matrix
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- Description: Accounting Learning Matrix
What is Accounting about?
Subject-specific terms can be found in the glossary.
Accounting is the preparation and communication of financial information about an entity's performance and position. In this subject, ākonga will explore how different types of financial information reflect different types of entity. This information enhances the wellbeing of businesses, communities, and individuals. Ākonga will learn how the skills to prepare financial information combine established principles and standards with technological advances, and how decision-making can influence the financial sustainability of a business.
Ākonga will learn that financial resources, like all resources, affect various groups of people and require careful stewardship to ensure the best outcomes for people and communities. Learning and assessment will examine Māori, Pacific, and other approaches to recording resources, and different accounting approaches for enterprises of different sizes.
Subject-specific terms can be found in the glossary.
Accounting is the preparation and communication of financial information about an entity's performance and position. In this subject, ākonga will explore how different types of financial information reflect different types of entity. This information enhances the wellbeing of businesses, communities, and individuals. Ākonga will learn how the skills to prepare financial information combine established principles and standards with technological advances, and how decision-making can influence the financial sustainability of a business.
Ākonga will learn that financial resources, like all resources, affect various groups of people and require careful stewardship to ensure the best outcomes for people and communities. Learning and assessment will examine Māori, Pacific, and other approaches to recording resources, and different accounting approaches for enterprises of different sizes.
Big Ideas and Significant Learning
This section outlines the meaning of, and connection between, the Big Ideas and Significant Learning, which together form the Learning Matrix. It then explains each Accounting Big Idea.
The Social Sciences Learning Area curriculum, including its whakatauākī, inform this subject's Significant Learning – learning that is critical for students to know, understand, and do in a subject by the end of each Curriculum Level. This covers knowledge, skills, competencies, and attitudes. It also includes level-appropriate contexts students should encounter in their education. The Learning Area's whakatauākī is:
Unuhia te rito o te harakeke kei whea te kōmako e kō?
Whakatairangitia – rere ki uta, rere ki tai;
Ui mai koe ki ahau he aha te mea nui o te ao,
Māku e kī atu he tangata, he tangata, he tangata!Remove the heart of the flax bush and where will the kōmako sing?
Proclaim it to the land, proclaim it to the sea;
Ask me, “What is the greatest thing in the world?”
I will reply, “It is people, people, people!”Nā, Meri Ngāroto, Te Aupōuri (1830s)
The subject's Big Ideas and Significant Learning are collated into a Learning Matrix for Curriculum Levels 7 and 8. Teachers can use the Learning Matrix as a tool to construct learning programmes that cover all the not-to-be-missed learning in a subject. There is no prescribed order to the Learning Matrix within each level. A programme of learning might begin with a context that is relevant to the local area of the school or an idea that students are particularly interested in. This context or topic must relate to at least one Big Idea and may also link to other Big Ideas.
There are four Big Ideas in Accounting. The nature of this subject as a discipline means aspects of Significant Learning often cross over multiple Big Ideas, and vice versa.
This section outlines the meaning of, and connection between, the Big Ideas and Significant Learning, which together form the Learning Matrix. It then explains each Accounting Big Idea.
The Social Sciences Learning Area curriculum, including its whakatauākī, inform this subject's Significant Learning – learning that is critical for students to know, understand, and do in a subject by the end of each Curriculum Level. This covers knowledge, skills, competencies, and attitudes. It also includes level-appropriate contexts students should encounter in their education. The Learning Area's whakatauākī is:
Unuhia te rito o te harakeke kei whea te kōmako e kō?
Whakatairangitia – rere ki uta, rere ki tai;
Ui mai koe ki ahau he aha te mea nui o te ao,
Māku e kī atu he tangata, he tangata, he tangata!Remove the heart of the flax bush and where will the kōmako sing?
Proclaim it to the land, proclaim it to the sea;
Ask me, “What is the greatest thing in the world?”
I will reply, “It is people, people, people!”Nā, Meri Ngāroto, Te Aupōuri (1830s)
The subject's Big Ideas and Significant Learning are collated into a Learning Matrix for Curriculum Levels 7 and 8. Teachers can use the Learning Matrix as a tool to construct learning programmes that cover all the not-to-be-missed learning in a subject. There is no prescribed order to the Learning Matrix within each level. A programme of learning might begin with a context that is relevant to the local area of the school or an idea that students are particularly interested in. This context or topic must relate to at least one Big Idea and may also link to other Big Ideas.
There are four Big Ideas in Accounting. The nature of this subject as a discipline means aspects of Significant Learning often cross over multiple Big Ideas, and vice versa.
Big Idea Body:
Accurate and clear financial information guarantees financial sustainability, which leads to a variety of positive outcomes. Different entities have different pūtake, or reasons for being, and values that inform their mission and actions. Every entity’s pūtake includes sustainability, or the ability to continue in the future in its current state. To achieve this, entities require accurate financial records so that they pay the right amount of tax, know what funds they have available for hiring staff and growth, supporting the growth of a business and associated jobs. Households also benefit from accurate financial information. By ensuring that they are paying the right amount of tax and have enough income to meet their day-to-day needs, households ensure their own future viability. An increasing share of people in Aotearoa New Zealand are also self-employed, contracting, or running small businesses, which means that the strength of businesses affects household wellbeing more directly. The pūtake of an entity affects what accounting decisions are right for a particular entity in order to ensure its sustainability. With a broad base of financial literacy arising from accounting skills and knowledge, ākonga can pursue a wider variety of career options, plan their futures, and ensure sustainability for themselves and their whānau.
Financial knowledge viewed through an entity's pūtake enhances financial security and wellbeing
Accurate and clear financial information guarantees financial sustainability, which leads to a variety of positive outcomes. Different entities have different pūtake, or reasons for being, and values that inform their mission and actions. Every entity’s pūtake includes sustainability, or the ability to continue in the future in its current state. To achieve this, entities require accurate financial records so that they pay the right amount of tax, know what funds they have available for hiring staff and growth, supporting the growth of a business and associated jobs. Households also benefit from accurate financial information. By ensuring that they are paying the right amount of tax and have enough income to meet their day-to-day needs, households ensure their own future viability. An increasing share of people in Aotearoa New Zealand are also self-employed, contracting, or running small businesses, which means that the strength of businesses affects household wellbeing more directly. The pūtake of an entity affects what accounting decisions are right for a particular entity in order to ensure its sustainability. With a broad base of financial literacy arising from accounting skills and knowledge, ākonga can pursue a wider variety of career options, plan their futures, and ensure sustainability for themselves and their whānau.
Big Idea Body:
Finances, like other resources, have impacts on peoples and communities. The management of resources and mutual responsibility is expressed in kaitiakitanga, or the stewardship of resources so they can support communities for generations to come. Responsibility is also a component of kuleana, or the reciprocal relationships that determine responsibility in Pacific culture.
Like natural resources, financial resources require care so they can benefit individuals and communities. By referring to financial information, communities, businesses, and individuals know how much they have and use that information as a base for everyday spending and planning. Therefore, the wellbeing of business owners, employees, and other stakeholders is connected by financial information, giving accountants considerable responsibility in terms of citizenship and accountability. For example, paying the right amount of tax has implications for individuals and communities. Overpaying tax leads to an entity, individual, or household missing out on valuable income. Underpaying tax, meanwhile, also denies income to state and society, affecting wider communities.
Ensuring correct financial information, therefore, is one aspect of being a good citizen, requiring reliability. Whether financial information is prepared by a professional accountant or by an independent individual, it requires strong values, trust, the ability to maintain confidentiality, and a high level of honesty.
Financial information is based on ethical and responsible kaitiakitanga
Finances, like other resources, have impacts on peoples and communities. The management of resources and mutual responsibility is expressed in kaitiakitanga, or the stewardship of resources so they can support communities for generations to come. Responsibility is also a component of kuleana, or the reciprocal relationships that determine responsibility in Pacific culture.
Like natural resources, financial resources require care so they can benefit individuals and communities. By referring to financial information, communities, businesses, and individuals know how much they have and use that information as a base for everyday spending and planning. Therefore, the wellbeing of business owners, employees, and other stakeholders is connected by financial information, giving accountants considerable responsibility in terms of citizenship and accountability. For example, paying the right amount of tax has implications for individuals and communities. Overpaying tax leads to an entity, individual, or household missing out on valuable income. Underpaying tax, meanwhile, also denies income to state and society, affecting wider communities.
Ensuring correct financial information, therefore, is one aspect of being a good citizen, requiring reliability. Whether financial information is prepared by a professional accountant or by an independent individual, it requires strong values, trust, the ability to maintain confidentiality, and a high level of honesty.
Big Idea Body:
Accounting combines established principles and standards with technological advancements. Awareness of fixed and evolving parts of Accounting is an important part of the kaitiakitanga of financial information. On the one hand, various aspects of recording financial information and balance-day adjustments are relatively stable, as are the values of kaitiakitanga and kuleana that inform decision-making. On the other hand, digital technologies have steadily made accounting practices faster and simpler, and increasingly facilitate firms and business owners in their day-to-day operations. Being aware of these skills and able to choose and operate the right digital tools enables ākonga to pursue a wider variety of pathways, as well as to understand a growing share of processes that preserve financial resources for the future.
Whether established or evolving, standards and technologies in accounting also depend on the size of an enterprise. The skills required for a small to medium enterprise are different from those needed for a large enterprise. Therefore, knowing which skills are needed or which is the best accounting software for a particular business is an important part of preparing financial information.
Established standards and evolving technologies support financial decision-making
Accounting combines established principles and standards with technological advancements. Awareness of fixed and evolving parts of Accounting is an important part of the kaitiakitanga of financial information. On the one hand, various aspects of recording financial information and balance-day adjustments are relatively stable, as are the values of kaitiakitanga and kuleana that inform decision-making. On the other hand, digital technologies have steadily made accounting practices faster and simpler, and increasingly facilitate firms and business owners in their day-to-day operations. Being aware of these skills and able to choose and operate the right digital tools enables ākonga to pursue a wider variety of pathways, as well as to understand a growing share of processes that preserve financial resources for the future.
Whether established or evolving, standards and technologies in accounting also depend on the size of an enterprise. The skills required for a small to medium enterprise are different from those needed for a large enterprise. Therefore, knowing which skills are needed or which is the best accounting software for a particular business is an important part of preparing financial information.
Big Idea Body:
All decisions by an entity are informed by the entity’s pūtake, or its origins and reason for existing. Each organisation has different values which shape its mission and what it can do in good conscience. This is especially true for financial decisions, because a variety of people are affected by financial decisions. Non-profit community organisations, households, and businesses will be affected by the decisions made with financial information.
While accounting includes preparing information on financial sustainability and multiple bottom lines, it also includes decisions on how to borrow, invest, and spend. These decisions require knowledge of financial markets and comparing different options. The evidence for making decisions include financial information, or the statements and reports prepared for accounting purposes. However, pūtake is even more prominent in non-financial information, or the wellbeing of people in everyday contexts, who will be positively or negatively impacted by any decision. To respect pūtake, as part of the kaitiakitanga they exercise, stakeholders must understand multiple bottom lines around financial sustainability, but also the economic, social, and environmental wellbeing of peoples and communities.
Stakeholders rely on accurate decision-making and evidence-based evaluation, informed by an entity’s pūtake
All decisions by an entity are informed by the entity’s pūtake, or its origins and reason for existing. Each organisation has different values which shape its mission and what it can do in good conscience. This is especially true for financial decisions, because a variety of people are affected by financial decisions. Non-profit community organisations, households, and businesses will be affected by the decisions made with financial information.
While accounting includes preparing information on financial sustainability and multiple bottom lines, it also includes decisions on how to borrow, invest, and spend. These decisions require knowledge of financial markets and comparing different options. The evidence for making decisions include financial information, or the statements and reports prepared for accounting purposes. However, pūtake is even more prominent in non-financial information, or the wellbeing of people in everyday contexts, who will be positively or negatively impacted by any decision. To respect pūtake, as part of the kaitiakitanga they exercise, stakeholders must understand multiple bottom lines around financial sustainability, but also the economic, social, and environmental wellbeing of peoples and communities.
Key Competencies in Accounting
Thinking
Students of Accounting will:
- identify, compare, and contrast different interpretations of financial data
- make sense of financial information to make decisions and shape actions, such as preparation of a budget or Cost-Volume-Profit (CVP) analysis.
Using language, symbols, and texts
Students of Accounting will:
- interpret financial jargon
- use digital tools to process financial information
- provide and justify financial and non-financial advice
- communicate financial and non-financial information in language that can easily be understood.
Relating to others
Students of Accounting will:
- develop a sense of responsible kaitiakitanga, or looking after others’ resources
- develop skills in technology and communication, including presenting
- work with others, understanding complementary skills and experience
- be able to engage with people and businesses in the community.
Managing self
Students of Accounting will:
- apply principles of kaitiakitanga in preparing accurate, and clear financial information.
Participating and contributing
Students of Accounting will:
- be able to help their local community organisations with their accounts.
Key Competencies
This section of The New Zealand Curriculum Online offers specific guidance to school leaders and teachers on integrating the Key Competencies into the daily activities of the school and its Teaching and Learning Programmes.
Thinking
Students of Accounting will:
- identify, compare, and contrast different interpretations of financial data
- make sense of financial information to make decisions and shape actions, such as preparation of a budget or Cost-Volume-Profit (CVP) analysis.
Using language, symbols, and texts
Students of Accounting will:
- interpret financial jargon
- use digital tools to process financial information
- provide and justify financial and non-financial advice
- communicate financial and non-financial information in language that can easily be understood.
Relating to others
Students of Accounting will:
- develop a sense of responsible kaitiakitanga, or looking after others’ resources
- develop skills in technology and communication, including presenting
- work with others, understanding complementary skills and experience
- be able to engage with people and businesses in the community.
Managing self
Students of Accounting will:
- apply principles of kaitiakitanga in preparing accurate, and clear financial information.
Participating and contributing
Students of Accounting will:
- be able to help their local community organisations with their accounts.
Key Competencies
This section of The New Zealand Curriculum Online offers specific guidance to school leaders and teachers on integrating the Key Competencies into the daily activities of the school and its Teaching and Learning Programmes.
Connections
Accounting combines aspects of Mathematics, the Social Sciences, and Technology. In particular, preparing financial statements and CVP analysis relates to Agribusiness and Business Studies.
Accounting combines aspects of Mathematics, the Social Sciences, and Technology. In particular, preparing financial statements and CVP analysis relates to Agribusiness and Business Studies.
Learning Pathway
Accounting provides an expanding range of pathways for ākonga in education, employment, and participation in society. After completing Level 7, ākonga will have some understanding of Accounting principles and can practice them in entry-level accountancy and data-entry roles. Ākonga going into business straight out of school can also use these skills to do their own accounts. Furthermore, groups like iwi, churches, and community organisations need kaitiakitanga of financial information to serve their communities for generations to come. In particular, the field of Te Tiriti o Waitangi settlements involves handling financial information, making accounting important for some iwi activities.
An increasing number of pathways are self-employed or contracting roles, which require workers to manage their own taxes. Accounting skills, therefore, are part of other roles, whether ākonga continue in school or not. This ranges from tradespeople like builders, electricians, and plumbers, to expanding industries like web and graphic design. Analysts and consultants can also be self-employed. Even if ākonga later only use accounting services, they can be informed consumers who understand roles and make decisions appropriate to their needs.
Ākonga who continue study into Level 8 can use the skills they learn in Accounting for tertiary study and future careers in traditional accountancy, but also finance, quantity surveying, and business. Accounting along with Economics, Business Studies, Tourism, and Agribusiness will help ākonga develop a sense of evolving pathways in the public and private sectors. Teachers will use assessment activities to convey to students a variety of career pathways requiring a diverse range of study and experience.
Accounting provides an expanding range of pathways for ākonga in education, employment, and participation in society. After completing Level 7, ākonga will have some understanding of Accounting principles and can practice them in entry-level accountancy and data-entry roles. Ākonga going into business straight out of school can also use these skills to do their own accounts. Furthermore, groups like iwi, churches, and community organisations need kaitiakitanga of financial information to serve their communities for generations to come. In particular, the field of Te Tiriti o Waitangi settlements involves handling financial information, making accounting important for some iwi activities.
An increasing number of pathways are self-employed or contracting roles, which require workers to manage their own taxes. Accounting skills, therefore, are part of other roles, whether ākonga continue in school or not. This ranges from tradespeople like builders, electricians, and plumbers, to expanding industries like web and graphic design. Analysts and consultants can also be self-employed. Even if ākonga later only use accounting services, they can be informed consumers who understand roles and make decisions appropriate to their needs.
Ākonga who continue study into Level 8 can use the skills they learn in Accounting for tertiary study and future careers in traditional accountancy, but also finance, quantity surveying, and business. Accounting along with Economics, Business Studies, Tourism, and Agribusiness will help ākonga develop a sense of evolving pathways in the public and private sectors. Teachers will use assessment activities to convey to students a variety of career pathways requiring a diverse range of study and experience.
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Introduction to Sample Course Outlines
The Sample Course Outlines provide a clear overview of learning across one year and link to the Learning and Assessment Matrices. They are indicative only and do not mandate any particular context or approach. Course Outlines should be developed using the appropriate template.
The Sample Course Outlines provide a clear overview of learning across one year and link to the Learning and Assessment Matrices. They are indicative only and do not mandate any particular context or approach. Course Outlines should be developed using the appropriate template.
Assessment Matrix
This section provides guidelines for assessment against internally assessed Standards. Guidance is provided on:
- appropriate ways of, and conditions for, gathering evidence
- ensuring that evidence is authentic
- any other relevant advice specific to an Achievement Standard.
NB: Information on additional generic guidance on assessment practice in schools is published on the NZQA website. It would be useful to read in conjunction with these Conditions of Assessment.
Requirements of Teachers:
- determine the timeframe and deadline for the assessment. Follow school or learning centre policy when enforcing timeframes and deadlines.
- develop an appropriate student resource containing financial and non-financial information
- determine when students work on their assessment in and out of class
- monitor students’ progress closely and familiarise themselves with students’ evolving work
- ensure that the student’s evidence is individually identifiable and represents the student’s own work. This includes evidence submitted as part of a group assessment and evidence produced outside of class time or teacher supervision.
- ensure the authenticity of students’ work according to NZQA’s Assessment (including Examination) Rules for Schools with Consent to Assess 2021
- not give students any scaffolding, instruction, teaching, or other form of guidance during the assessment event.
Ensuring Authenticity of Evidence
Teachers must be familiar with additional generic guidance on assessment practice in schools or learning centres. The authenticity of students’ work must be ensured according to NZQA’s Assessment (including Examination) Rules for Schools with Consent to Assess 2021. This guidance must be read in conjunction with these Conditions of Assessment.
Evidence for applicable parts of this assessment can be in te reo Māori, English, or New Zealand Sign Language.
This section provides guidelines for assessment against internally assessed Standards. Guidance is provided on:
- appropriate ways of, and conditions for, gathering evidence
- ensuring that evidence is authentic
- any other relevant advice specific to an Achievement Standard.
NB: Information on additional generic guidance on assessment practice in schools is published on the NZQA website. It would be useful to read in conjunction with these Conditions of Assessment.
The school's Assessment Policy and Conditions of Assessment must be consistent with the Assessment Rules for Schools With Consent to Assess. These rules will be updated during the NCEA review. The above link includes guidance for managing internal moderation and the collection of evidence.
Internal assessment provides considerable flexibility in the collection of evidence. Evidence can be collected in different ways to suit a range of teaching and learning styles, and a range of contexts of teaching and learning. Care needs to be taken to allow students opportunities to present their best evidence against the Standard(s) that are free from unnecessary constraints.
It is recommended that the design of assessment reflects and reinforces the ways students have been learning. Collection of evidence for the internally assessed Standards could include, but is not restricted to, an extended task, an investigation, digital evidence (such as recorded interviews, blogs, photographs, or film), or a portfolio of evidence.
It is also recommended that the collection of evidence for internally assessed Standards should not use the same method that is used for any external Standards in a programme/course, particularly if that method is using a time bound written examination. This could unfairly disadvantage students who do not perform well under these conditions.
A separate assessment event is not needed for each Standard. Often assessment can be integrated into one activity that collects evidence towards two or three different Standards from a programme of learning. Evidence can also be collected over time from a range of linked activities (for example, in a portfolio).
Effective assessment should suit the nature of the learning being assessed, provide opportunities to meet the diverse needs of all students, and be valid and fair.
Authenticity of student evidence needs to be assured regardless of the method of collecting evidence. This needs to be in line with school policy. For example, an investigation carried out over several sessions could include teacher observations or the use of milestones such as a meeting with the student, a journal, or photographic entries recording progress etc.
This section provides guidelines for assessment against internally assessed Standards. Guidance is provided on:
- appropriate ways of, and conditions for, gathering evidence
- ensuring that evidence is authentic
- any other relevant advice specific to an Achievement Standard.
NB: Information on additional generic guidance on assessment practice in schools is published on the NZQA website. It would be useful to read in conjunction with these Conditions of Assessment.
Requirements of Teachers:
- determine the timeframe and deadline for the assessment. Follow school or learning centre policy when enforcing timeframes and deadlines.
- ensure that ākonga have access to an accounting software package that can perform a range of functions, process a broad range of transactions, and is capable of producing of relevant reports. Spreadsheet software is not suitable for assessing the Standard.
- determine when ākonga work on their assessment in and out of class
- monitor ākonga progress closely and familiarise themselves with the evolving work of ākonga
- ensure that the ākonga evidence is individually identifiable and represents the work of ākonga. This includes evidence submitted as part of a group assessment and evidence produced outside of class time or teacher supervision.
- not give ākonga any scaffolding, instruction, teaching, or other form of guidance during the assessment event.
Ensuring Authenticity of Evidence
Teachers must be familiar with additional generic guidance on assessment practice in schools or learning centres. The authenticity of students’ work must be ensured according to NZQA’s Assessment (including Examination) Rules for Schools with Consent to Assess 2021. This guidance must be read in conjunction with these Conditions of Assessment.
Evidence for applicable parts of this assessment can be in te reo Māori, English, or New Zealand Sign Language.
This section provides guidelines for assessment against internally assessed Standards. Guidance is provided on:
- appropriate ways of, and conditions for, gathering evidence
- ensuring that evidence is authentic
- any other relevant advice specific to an Achievement Standard.
NB: Information on additional generic guidance on assessment practice in schools is published on the NZQA website. It would be useful to read in conjunction with these Conditions of Assessment.
The school's Assessment Policy and Conditions of Assessment must be consistent with the Assessment Rules for Schools With Consent to Assess. These rules will be updated during the NCEA review. The above link includes guidance for managing internal moderation and the collection of evidence.
Internal assessment provides considerable flexibility in the collection of evidence. Evidence can be collected in different ways to suit a range of teaching and learning styles, and a range of contexts of teaching and learning. Care needs to be taken to allow students opportunities to present their best evidence against the Standard(s) that are free from unnecessary constraints.
It is recommended that the design of assessment reflects and reinforces the ways students have been learning. Collection of evidence for the internally assessed Standards could include, but is not restricted to, an extended task, an investigation, digital evidence (such as recorded interviews, blogs, photographs, or film), or a portfolio of evidence.
It is also recommended that the collection of evidence for internally assessed Standards should not use the same method that is used for any external Standards in a programme/course, particularly if that method is using a time bound written examination. This could unfairly disadvantage students who do not perform well under these conditions.
A separate assessment event is not needed for each Standard. Often assessment can be integrated into one activity that collects evidence towards two or three different Standards from a programme of learning. Evidence can also be collected over time from a range of linked activities (for example, in a portfolio).
Effective assessment should suit the nature of the learning being assessed, provide opportunities to meet the diverse needs of all students, and be valid and fair.
Authenticity of student evidence needs to be assured regardless of the method of collecting evidence. This needs to be in line with school policy. For example, an investigation carried out over several sessions could include teacher observations or the use of milestones such as a meeting with the student, a journal, or photographic entries recording progress etc.