Accounting Use these past exams along with our practice exam form. 91404 – Accounting Concepts Demonstrate understanding of accounting concepts for a New Zealand reporting entity 2018 Examination Paper Assessment Schedule 2017 Examination Paper Assessment Schedule 2016 Examination Paper Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 2015 Examination Paper Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 2014 Examination Paper Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 2013 Examination Paper Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 91406 – Financial Statements Demonstrate understanding of company financial statement preparation 2018 Examination Paper Resource Booklet Assessment Schedule 2017 Examination Paper Resource Booklet Assessment Schedule 2016 Examination Paper Resource Booklet Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 2015 Examination Paper Resource Booklet Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 2014 Examination Paper Resource Booklet Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 2013 Examination Paper Resource Booklet Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 91408 – Management Accounting Demonstrate understanding of management accounting to inform decision-making 2018 Examination Paper Assessment Schedule 2017 Examination Paper Resource Booklet Assessment Schedule 2016 Examination Paper Resource Booklet Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 2015 Examination Paper Resource Booklet Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 2014 Examination Paper Resource Booklet Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved 2013 Examination Paper Resource Booklet Assessment Schedule Exemplar Answer Scripts Excellence Merit Achieved Not Achieved