ACCT102-18S2 (C) Semester Two 2018

Accounting and Financial Information

15 points, 0.1250 EFTS
16 Jul 2018 - 18 Nov 2018

Description

Students will develop an understanding of the structure and functions of general purpose financial reports from a reader's perspective. They will be introduced to current non-financial reporting issues such as the challenge of sustainability within business and society. Students will gain an introductory understanding of management accounting and business finance.

Besides being a core course in the Bachelor of Commerce, ACCT102 has special significance for students majoring in Accounting or Taxation and Accounting: it is the pre-requisite course for ACCT103. It is therefore vital that if you are doing either of these two majors you study ACCT102 in your first semester at university, with a view to enrolling in ACCT103 in your second semester. That way, in your third semester, you will be eligible to enrol in 200-level accounting, taxation and information systems courses forming part of your degree for which ACCT103 is a pre-requisite course. If you recently studied accounting successfully at high school or you have had significant administrative work experience (say 12 months or more) involving accounts and records, then you should visit the ACCT103 information page to see if you can enrol in ACCT103 at the same time as ACCT102.

Learning Outcomes

Having engaged in learning during the course, students will be able to demonstrate an understanding (e.g. explain, discuss and apply) of:

o  The structure and functions of general purpose financial reports from a reader’s perspective.

o  Business finance techniques, including the time value of money, risk and return, project evaluation and the cost of capital.

o  Management accounting techniques, including cost volume profit, cost accounting systems, budgeting and control.


This course is open to all students who have been admitted to the university:  there are no pre-requisites.

University Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attributes specified below:

Employable, innovative and enterprising

Students will develop key skills and attributes sought by employers that can be used in a range of applications.

Restrictions

ACIS102, AFIS101, AFIS102,  AFIS111, AFIS122, AFIS132, AFIS188.

Timetable 2018

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Monday 09:00 - 10:00 A1 Lecture Theatre 16 Jul - 26 Aug
10 Sep - 21 Oct
Lecture B
Activity Day Time Location Weeks
01 Tuesday 08:00 - 09:00 K1 Lecture Theatre 16 Jul - 26 Aug
10 Sep - 21 Oct
Lecture C
Activity Day Time Location Weeks
01 Wednesday 11:00 - 12:00 E8 Lecture Theatre 16 Jul - 26 Aug
10 Sep - 21 Oct
Tutorial A
Activity Day Time Location Weeks
01 Thursday 09:00 - 10:00 Psychology - Sociology 251 16 Jul - 26 Aug
10 Sep - 21 Oct
02 Thursday 10:00 - 11:00 Psychology - Sociology 251 16 Jul - 26 Aug
10 Sep - 21 Oct
03 Thursday 11:00 - 12:00 Psychology - Sociology 213 16 Jul - 26 Aug
10 Sep - 21 Oct
04 Thursday 13:00 - 14:00 Psychology - Sociology 413 16 Jul - 26 Aug
10 Sep - 21 Oct
05 Thursday 14:00 - 15:00 Psychology - Sociology 210 16 Jul - 26 Aug
10 Sep - 21 Oct
06 Thursday 15:00 - 16:00 Psychology - Sociology 210 16 Jul - 26 Aug
10 Sep - 21 Oct
07 Friday 09:00 - 10:00 Psychology - Sociology 213 16 Jul - 26 Aug
10 Sep - 21 Oct
08 Friday 10:00 - 11:00 Psychology - Sociology 213 16 Jul - 26 Aug
10 Sep - 21 Oct
09 Friday 11:00 - 12:00 Psychology - Sociology 213 16 Jul - 26 Aug
10 Sep - 21 Oct
10 Friday 12:00 - 13:00 Meremere 409 16 Jul - 26 Aug
10 Sep - 21 Oct
11 Friday 13:00 - 14:00 Meremere 409 16 Jul - 26 Aug
10 Sep - 21 Oct

Examination and Formal Tests

Test A
Activity Day Time Location Weeks
01 Thursday 18:30 - 19:30 A1 Lecture Theatre (16/8)
A2 Lecture Theatre (16/8)
13 Aug - 19 Aug
Test B
Activity Day Time Location Weeks
01 Thursday 18:30 - 19:30 A1 Lecture Theatre (27/9)
A2 Lecture Theatre (27/9)
24 Sep - 30 Sep

Course Coordinator

Beverley Lord

Lecturer

Debra Reed

Assessment

Assessment Due Date Percentage 
Homework Completion 5%
Tutorial Participation 5%
Online quizzes 10%
Term Test One 20%
Term Test Two 20%
Final Examination 40%

Textbooks

Please note that this textbook is regularly updated and you should ensure you have the current textbook.

Course links

Learn

Indicative Fees

Domestic fee $790.00

International fee $3,350.00

* Fees include New Zealand GST and do not include any programme level discount or additional course related expenses.

For further information see Department of Accounting and Information Systems on the department and colleges page.

All ACCT102 Occurrences