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Christ’s College
Canterbury
36
Commerce
YEAR 10 ENTERPRISE & INNOVATION
Status
Optional
Prerequisites
None
Periods per week
Four
Description
This course is an introduction to Economics,
Accountancy, Business Studies and Investment.
The course is aimed at preparing students
with the foundation knowledge and basic skills
essential for a career in the field of commerce
and/or business enterprise. This course should
also be helpful in enabling students to make
appropriate choices for Year 11 Commerce
courses next year.
Assessment
Tests, assignments, and end-of-year examination.
ACCOUNTING
Accounting is the language of money and
business. An understanding of financial control as
it affects the sole trader, partnerships, companies
and non-profit organisations is very useful to
equip people with an ability to cope with the
complexities of money management. It is essential
if you are considering a future in management, or
the operation of your own business.
YEAR 11
Status
Optional
Prerequisites
Students are recommended to
have sound mathematical and
English comprehension skills.
Periods per week
Four
Description
This course is suitable for a student considering
a one-year study of Accounting at Level 1 and
is highly recommended for those who wish to
continue the study of Accounting in Years 12
and 13. If you are considering a future running
your own business, or any finance related or
managerial role, then this course is a must for you.
Accounting at this level seeks to give an
understanding of the complete financial records
for the control of personal finances, and the
finances of the simplest business arrangement:
the sole trader. The principle of double entry
accounting is then explained and applied to
produce final accounts for trading firms and
service industries. These financial statements are
then analysed and interpreted considering their
special features and requirements.
Assessment
This course contributes towards the National
Certificate in Educational Achievement. 12 of the
17 credits are externally assessed by examination,
and the remaining 5 credit points are internally
assessed.
The following achievement standards will be
assessed:
AS 90976
Demonstrate understanding of accounting
concepts for small entities. (3 credits – external)
AS 90977
Process financial transactions for a small entity.
(5 credits – internal)
AS 90978
Prepare financial statements for sole proprietors.
(5 credits – external)
AS 90980
Interpret accounting information for sole proprietors.
(4 credits – external)
YEAR 12
Status
Optional
Prerequisites
13 credits achieved in Level 1
NCEA accounting (8 credits -
external) or if this is the first
year taking this subject 60
credits achieved in the
student’s top four subjects in
NCEA Level 1 and by
recommendation of the HOD
Commerce.
Periods per week
Five
Description
Accounting at this level seeks to give an
understanding of the complete financial records
for control of the simplest business arrangement,