1. Literacy and assessment Presented by Elizabeth Pitu
Accounting
Literacy and assessment
Presented by Elizabeth Pitu

2. Introduction and Burning issues
Please introduce yourself
Please let us know any burning issues for today

3. Accounting matrix Conceptual Processing Reporting Interpretation
Decision-making
Systems AS
Concepts
3 credits X AS
Processing cash.
5 credits I AS
Financial statements
5 credits X AS
4 credits X AS
Individual/group decision.
 3 credits I AS
Cash management
 4 credits I AS
Community organisations
4 credits I AS
Concepts. AS
Processing software. AS
5 credits X AS AS
Topical issue decision making AS
Accounts receivable.
3 credits I AS
Inventory. AS
Reporting entity concepts AS
Partnerships AS
Company financial statements. AS
Annual report AS
Management accounting AS
Job costing
4 credits I

4. What’s all this about literacy?
The majority of accounting achievement standards contribute to the NCEA literacy requirement.
That’s all Level 1 except processing and reporting.
At Level 2 and 3 the processing and reporting standards get the nod for numeracy.
Remaining Level 2 and 3 achievement standards contribute to the NCEA literacy requirement.

5. Then there’s university entrance
From 2014 AS is the winner here
Success in the annual report standard provides students with 5 credits in writing so they don’t need another standard
Alternatively it can contribute to 5 credits in reading if students have writing and not reading credits
AS also contributes to reading, but this is external and 4 credits

6. Literacy and language demands
Language is fundamental to thinking and learning.
Reading, writing, speaking, listening, viewing/visual skills and the skills required to communicate information in a range of subject-specific forms, can be thought of as an interactive tool set or kete students need to acquire.
These are two important principles to think about.
Many of the standards have less content delivery and are focused on critical thinking

7. Literacy is a shared responsibility
All teaching and learning activities use language.
To understand language students need to be literate.
This requires all teachers to be teachers of language and literacy.
In summary – there I hope you see that there is a lot to explicitly teach and we must not assume that all students bring these skills to our subjects.

8. Sharing the love
One challenge for us is that we often think literacy and language is implicit.
To succeed students require explicit teaching of both content and literacy; language and language knowledge and skills in each learning area. Content, language and literacy are intertwined.
What deliberate acts can you undertake?

9. Where should literacy start?
Like a,b,c and do rei me at the very beginning
Actively engage students in literacy tasks
Consider how many income statements and balance sheets your students do in a level 1, or even level 2 or 3 year?
How many treasurer’s reports did they write before the assessment?
How many paragraphs did they write before they sat concepts or interpretation externals?

10. Have your students own the learning
Let them write anything they want
Give them a question to write a response to.
Guardian of the word
Let them chose the business they will write their concepts about
Why in the classroom?
Why not at home?
What are they going to put in this book?
How is it going to help

11. Have your students own the learning
Conversations can be equally important
1 to 2 to 4 to …
Use a 1-10 quick quiz regularly
Repeat, repeat, repeat – be like a stuck record!

12. Model Excellence – Accounting
In Accounting (Level 2 and 3):
Achievement – describe and apply
Merit – apply and explain
Excellence – explain and justify
Try WHs – what, who, where, how, why, why and why again
The final why is going forward/consequences – so what?

13. Providing a structure for evidence
While Excellence students might be able to provide Excellence evidence without assistance, other students may need graphic organisers, writing frames or other structures around which to provide evidence
Students need to know what they have to do, why they have to do that, and how they will know they have been successful
Don’t be afraid to differentiate

14. Concepts and context Highlight the business (and the owner L1&2)
Write a sentence about what the business does
Make sure answers relate specifically to what the business does

15. Concepts questions
Highlight the concept and the context of the question eg
Concept = historical cost and asset = buildings
Concept = asset and asset = shop fittings
Concept = accrual basis and expense = wages
Concept = comparability and policy refers to consistency
Include and both the concept and the context in relation to the business (owner) in your answer

16. Writing in context of the business
Business Hallenstein Glassons
Question is why shop fittings is an asset
Shop fittings is an asset of Hallenstein Glassons because
What: the shop fittings display clothes in an attractive way
Why: so customers will buy the clothes
How: which brings in income and cash increasing the asset bank and equity through more profit

17. Writing in context of the business
Adding recognition criteria…
It is probable all the Hallenstein Glassons (HG) stores will continue to use the shop fittings to display clothes in the future
There is a reliable measure of the shop fittings from a transaction document (invoice) detailing the price paid (historical cost)
Therefore shop fittings are reported as an asset in HG’s Statement of Financial Position

18. Decision making standard
This standard is little changed from the previous 3.6
Two key additions:
A CVP profit statement
Comparison of actual results with budgets

19. What internal evidence?
Check the conditions of assessment – go past individual writing – can students present evidence orally? in groups?

20. Accounting examples
Level 1 detailed explain for analysis and interpretation
Treasurer’s report brain storm
Level 2 Accounts Receivable
(Chiefs) Rugby Ball analogy
Level 3 internals

21. Brain storm – class or group
Treasurer’s report
Divide the board/large piece of newsprint in half
Students contribute financial and non-financial information
Draw arrows to show the links
Keep asking why?
Why for the future of the club?
Students can then write up their own report

22. Reflection How might I apply this in my teaching?
How might I contextualise this for my students?
Why this picture

23. Thank you
Please complete your evaluation before you leave this afternoon.
I trust you have learned something.