Otumoetai College Otumoetai College

L3 Accounting for Management

L3ACCM
Subject Description

Teacher in Charge: Ms K. Schumacher.

Required Prior Learning


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



This course provides students with further consolidation to Financial Management knowledge. Students will study a selection of concepts and skills related to keeping accounts for large businesses, in particular partnerships, companies and manufacturing businesses. 

Topics covered include processing and reporting for partnerships, and companies, job costing, subsystems management, decision-making and a detailed review of the financial reports of a listed public company. The opportunity to sit the Accounting Scholarship exam will be encouraged.

This course will be assessed to a selection of L3 Accounting Achievement Standards. Assessment is a combination of both internally and externally assessed standards. Students will have the opportunity to gain up to 22 credits at L3.


Learning Areas:

Accounting / Business / Digital Technologies


Assessment Procedures
Career Pathways

Accountant, Auditor, Accounts Officer, Actuary, Office Administrator, Finance Manager, Business Analyst, Retail Manager, Insurance Loss Adjuster, Bank Worker, Hotel/Motel Manager, Debt Collector, Insurance Claims Officer, Event Manager, Financial Adviser, Insurance Adviser, Office Manager, Payroll Officer, Recreation Co-ordinator, Project Manager, Valuer