Otumoetai College Otumoetai College

L2 Accounting for Management

Subject Description

Teacher in Charge: Ms K. Schumacher.

Required Prior Learning

Entry is subject to approval by HOD and dependent of proven performance in L1. The expectation is that students will have gained L1 Literacy and Numeracy, and be able to cope in an academic achievement standard subject. Business Management students will have direct entry into L2 Accounting for Management.

This course provides students with a consolidation to Financial Management knowledge. Students will study a selection of concepts and skills related to keeping accounts for small businesses, with more detail than at L1. 

Topics covered include a more detailed look at the concepts of Financial Management, computer processing of financial information, preparing advanced financial reports for sole proprietor firms and more detailed analysis of financial reports. Students also study accounts receivable subsystems, accounting software and detailed processing of inventory.

This course will be assessed to a selection of L2 Accounting Achievement Standards. Assessment is a combination of both internally and externally assessed standards. Students will have the opportunity to gain up to 23 credits at L2.

Learning Areas:

Accounting / Business / Digital Technologies

Assessment Procedures

L3 Accounting for Management, L3 Business Management