ACCT211-18S2 (C) Semester Two 2018

Financial Accounting

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

Description

The course develops further understanding of financial accounting issues for companies and other entities in their New Zealand and international context. Topics include: the NZ regulatory environment; profit determination; presentation of financial statements including group accounts; current issues in financial accounting.

This course develops further understanding of financial accounting issues for companies and other entities in their New Zealand and international context. Topics include:  the NZ regulatory environment; profit determination; presentation of financial statements including an introduction to group accounting; accounting for taxation; current issues in financial accounting.

Learning Outcomes

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

1.  Current financial reporting issues within the New Zealand and international context;
2.  The major features of the regulatory framework for financial reporting in New Zealand.
3.  The New Zealand equivalents to the International Financial Reporting Standards relating to the accounting requirements for a range of topics covered in the course.

They will also be able to evaluate alternative accounting treatments in regard to recognition, measurement and disclosure for specific financial accounting related issues.

University Graduate Attributes

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

Critically competent in a core academic discipline of their award

Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.

Employable, innovative and enterprising

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

Pre-requisites

Restrictions

ACIS211, AFIS211

Timetable 2018

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Friday 13:00 - 14:00 A1 Lecture Theatre 16 Jul - 26 Aug
10 Sep - 21 Oct
Lecture B
Activity Day Time Location Weeks
01 Monday 12:00 - 13:00 C3 Lecture Theatre 16 Jul - 26 Aug
10 Sep - 21 Oct
Tutorial A
Activity Day Time Location Weeks
01 Monday 15:00 - 16:00 West 212 23 Jul - 26 Aug
17 Sep - 21 Oct
02 Wednesday 15:00 - 16:00 Ernest Rutherford 460 23 Jul - 26 Aug
17 Sep - 21 Oct
03 Tuesday 16:00 - 17:00 Geography 602 23 Jul - 26 Aug
17 Sep - 21 Oct
04 Thursday 16:00 - 17:00 Geography 602 23 Jul - 26 Aug
17 Sep - 21 Oct
05 Tuesday 13:00 - 14:00 Geography 602 23 Jul - 26 Aug
17 Sep - 21 Oct
06 Monday 16:00 - 17:00 A7 23 Jul - 26 Aug
17 Sep - 21 Oct
07 Friday 12:00 - 13:00 Jack Erskine 441 23 Jul - 26 Aug
17 Sep - 21 Oct
08 Tuesday 12:00 - 13:00 West 431 23 Jul - 26 Aug
17 Sep - 21 Oct
09 Tuesday 15:00 - 16:00 Ernest Rutherford 140 23 Jul - 26 Aug
17 Sep - 21 Oct

Course Coordinator

Rob Vosslamber

Textbooks

Required Text:
XRB Accounting Standards and Standards Framework:  Electronic copies are accessible from the XRB website:  http://xrb.govt.nz/site/Accounting_Standards/Current_Standards/default.aspx

Regular and wide ranging reading is recommended.  Reading the required text and the appropriate financial reporting standards is the minimum requirement.

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 ACCT211 Occurrences

  • ACCT211-18S2 (C) Semester Two 2018