A

In-depth understanding of the role of accounting in decision-making.

Insightful understanding and exploration of accounting concepts and conventions.

Comprehensive exploration of the use of accounting information in business, personal, and/or cultural contexts.

Perceptive understanding of the accounting information needs of a range of stakeholders. 

Comprehensive application of accounting concepts and conventions to create highly appropriate accounting information.

Thorough application and analysis of accounting information in business, personal, and/or cultural contexts.

Highly effective application of communication skills in an accounting context. 

B

Detailed understanding of the role of accounting in decision-making.

Well-informed understanding and capable exploration of accounting concepts and conventions.

Well-considered exploration of the use of accounting information in business, personal, and/or cultural contexts.

Mostly perceptive understanding of the accounting information needs of a range of stakeholders.

Well-considered application of accounting concepts and conventions to create appropriate accounting information.

Mostly thorough application and analysis of accounting information in business, personal, and/or cultural contexts.

Effective application of communication skills in an accounting context. 

C

Competent understanding of the role of accounting in decision-making.

Informed understanding and exploration of accounting concepts and conventions.

Considered exploration of the use of accounting information in business, personal, and/or cultural contexts.

Informed understanding of the accounting information needs of a range of stakeholders. 

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

Competent application and analysis of accounting information in business, personal, and/or cultural contexts.

Application of communication skills in an accounting context. 

D

Some understanding of the role of accounting in decision-making.

Basic understanding and exploration of accounting concepts and conventions.

Some exploration of the use of accounting information in business, personal, and/or cultural contexts.

Basic understanding of the accounting information needs of a range of stakeholders. 

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

Basic application of accounting information in business, personal, and/or cultural contexts.

Inconsistent application of communication skills in an accounting context. 

E

Limited recognition of the role of accounting in decision-making.

Emerging awareness of accounting concepts and conventions.

Attempted exploration of the use of accounting information in business, personal, and/or cultural contexts.

Emerging understanding of the accounting information needs of a range of stakeholders. 

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

Attempted application of accounting information in business, personal, and/or cultural contexts.

Limited application of communication skills in an accounting context.