A

In-depth understanding and exploration of accounting concepts and conventions.

Comprehensive exploration and insightful interpretation of accounting information needs of stakeholders. 

Thorough and logical application of accounting concepts and conventions to create highly relevant accounting information for stakeholders.

Astute application of communication skills in an accounting context. 

Critical analysis and evaluation of accounting information to manage financial sustainability.

Perceptive analysis and evaluation of accounting information to develop and propose authentic accounting advice to inform stakeholder decision-making.

B

Detailed understanding and exploration of accounting concepts and conventions.

Well-considered exploration and thoughtful interpretation of accounting information needs of stakeholders.

Mostly thorough and well-informed application of accounting concepts and conventions to create relevant accounting information for stakeholders.

Well-considered application of communication skills in an accounting context. 

Mostly critical analysis and evaluation of accounting information to manage financial sustainability.

Mostly perceptive analysis and evaluation of accounting information to develop and propose authentic accounting advice to inform stakeholder decision-making. 

C

Competent understanding and exploration of accounting concepts and conventions.

Considered exploration and interpretation of accounting information needs of stakeholders. 

Considered application of accounting concepts and conventions to create accounting information for stakeholders.

Competent application of communication skills in an accounting context.

Some critical analysis and evaluation of accounting information to manage financial sustainability.

Analysis and evaluation of accounting information to develop and propose accounting advice to inform stakeholder decision-making.

D

Some recognition and basic exploration of accounting concepts and conventions.

Some exploration of accounting information needs of stakeholders. 

Inconsistent application of accounting concepts and conventions to create accounting information.

Some application of communication skills in an accounting context. 

Description with some explanation of accounting information to manage financial sustainability.

Basic use of accounting information to develop accounting advice to inform stakeholder decision-making. 

E

Basic recognition of accounting concepts and conventions.

Attempted exploration of accounting information needs of stakeholders.

Limited application of accounting concepts and conventions to create basic accounting information.

Limited application of communication skills in an accounting context.

Attempted description and explanation of accounting information to manage financial sustainability.

Attempted use of accounting information to develop limited accounting advice.