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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.
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.
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.
ACIS102, AFIS101, AFIS102, AFIS111, AFIS122, AFIS132, AFIS188.
Students must attend one activity from each section.
Please note that this textbook is regularly updated and you should ensure you have the current textbook.
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.