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  4. Accounting 2 unit (16150)
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Performance Band Descriptors
2008 Higher School Certificate

2 unit Accounting

2008 Candidature - 521

Band 6
(14.77%)

Applies specific financial software to analyse business problems and produce financial reports. Effectively applies high level skills in problem solving and error correction. Independently extracts, organises and evaluates complex accounting data from a range of sources for financial reporting purposes. Exhibits a thorough understanding of principles of account reconciliation.
Band 5
(26.87%)

Displays thorough understanding of applications of various software packages. Demonstrates sound skills in the use of double entry systems. Identifies and successfully applies principles of balance day adjustments to the production of financial reports. Demonstrates a thorough understanding of appropriate accounting applications and produces accurate records.
Band 4
(23.41%)

Demonstrates proficiency in the use of appropriate software packages. Displays clear understanding of double entry accounting. Applies skills to produce financial reports using matching concepts. Demonstrates ability to implement technical skills in creating supporting accounting records.
Band 3
(18.61%)

Demonstrates basic understanding and knowledge of appropriate software packages. Demonstrates basic knowledge and understanding of double entry accounting. Exhibits knowledge and understanding of basic financial reports. Displays limited technical skills in producing basic supporting accounting records.
Band 2
(9.4%)

Demonstrates elementary knowledge of computer hardware and operating system. Demonstrates basic knowledge and understanding of debits and credits. Exhibits understanding of simple financial reports. Displays elementary knowledge and understanding of basic supporting accounting records.
Band 1
(6.33%)

A mark in this band indicates that the student has achieved below the minimum standard expected.
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