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Stage 2 | Subject outline | version control

Accounting Stage 2
Subject outline

Version 4.0
For teaching in Australian and SACE International schools from January 2024 to December 2024.
For teaching in SACE International schools only from May/June 2023 to March 2024, and from May/June 2024 to March 2025.
Accredited in August 2018 for teaching at Stage 2 from 2020.

Stage 2 | Subject outline | Assessment design criteria

Assessment design criteria

The assessment design criteria are based on the learning requirements and are used by:

  • teachers to clarify for the student what he or she needs to learn
  • teachers and assessors to design opportunities for the student to provide evidence of his or her learning at the highest possible level of achievement.

The assessment design criteria consist of specific features that:

  • students should demonstrate in their learning
  • teachers and assessors look for as evidence that students have met the learning requirements.

For this subject the assessment design criteria are:

  • understanding and exploration
  • application
  • analysis and evaluation.

The specific features of these criteria are described below.

The set of assessments, as a whole, must give students opportunities to demonstrate each of the specific features by the completion of study of the subject.

Understanding and Exploration

The specific features are as follows:

UE1 Understanding and exploration of accounting concepts and conventions.
UE2 Exploration and interpretation of accounting information needs of stakeholders.

Application 

The specific features are as follows:

Ap1 Application of accounting concepts and conventions to create accounting information for stakeholders.
Ap2 Application of communication skills in an accounting context.

Analysis and Evaluation 

The specific features are as follows: 

AE1 Analysis and evaluation of accounting information to manage financial sustainability.
AE2 Analysis and evaluation of accounting information to develop and propose accounting advice to inform stakeholder decision-making.