Scholarship Accounting

Course Description

13 Accounting -New Zealand Scholarship 

Outcome Description

Students will use knowledge of accounting to demonstrate high level critical thinking by analysing and evaluating information in a range of integrated contexts. 

Scholarship Performance Descriptor

Students will demonstrate aspects of high level:

  • analysis and critical thinking
  • integration, synthesis, and application of highly developed knowledge, skills, and understanding to complex situations
  • logical development, precision and clarity of ideas. 

Outstanding Performance Descriptor

Students will also demonstrate, in a sustained manner, aspects of: 

  • perception and insight 
  • sophisticated integration and abstraction 
  • independent reflection and extrapolation
  • convincing communication. 

Explanatory Notes

  • Analysis and critical thinking requires the evaluation of the strengths and limitations of the conflicting evidence, in context.
  • Integration, synthesis and application of highly developed knowledge, skills and understanding to complex situations involve using a range of information to explain links and interrelationships.
  • Logical development, precision and clarity of ideas involve using a variety of techniques, appropriate accounting terminology, concepts (including financial and non-financial information) and conventions to arrive at generalisations and conclusions.
  • Perception and insight involves an awareness of accounting and accountability in a broader societal context, and evidence of independent thought, innovative ideas and solutions.
  • Sophisticated integration and abstraction involves identifying the key elements of the situation from a range of information and applying accounting concepts and techniques to explain links and interrelationships.
  • Independent reflection and extrapolation requires the identification of trends and relationships that may inform business decisions. 
  • Convincing communication requires a fully integrated, fluent presentation using a variety of techniques, appropriate accounting terminology, concepts (including financial and 
  • non-financial information) and conventions that clearly conveys the point of view.  

Content / context details:

  • 4 questions, each worth 8 marks

  • Questions will address:
  • a combination of a statement of comprehensive income and / or statement of financial position and / or a statement of changes of equity, and accompanying notes for a company, prepared for external reporting purposes.
  • the New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting (2018 NZ Conceptual framework), issued May 2018
  • a current issue (resources to be provided)
  • application of understanding to a question covering several different aspects of the content drawn from Level 8 of the New Zealand curriculum.


Students will be required to demonstrate a combination of technical / interpretive and analytical skills.


Recommended Prior Learning

A wider depth of understanding of subject, and other relevant topical issues

Excellence grades in NZQA Accounting External Exams

An enquiring mind and a thirst for knowledge      


Courses will only run based on minimum entries

Selecting a course does not guarantee entry into this course

You may apply for an exemption if you do not meet the prerequisites of a course or if the course requires this for entry

Standards offered can be altered at the discretion of the HOF or HOD of the Department

Some standards in NCEA courses might be optional depending on student strengths