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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 may want to see the Student Advisors about the possibility of studying ACCT102 and ACCT103 at the same time.
The broad outcomes of the course are that students will be able to:* read, understand and analyse general purpose financial reports* apply management accounting techniques to enable cost classification and accounting, cost volume profit calculations, and budgeting and control* apply business finance techniques to evaluate projects, taking into account the time value of money, risk and return, and the cost of capital* compare and contrast accounting and financial information needs and uses in various cultural settingsThis 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.
You need to choose one lecture stream on each day of lectures – either the morning or afternoon lecture on Monday, Tuesday and Wednesday. Then choose a tutorial time that fits with the rest of your timetable.Note that the Zoom tutorial on Thursdays 5-6pm is for students living outside Christchurch or located overseas. Please email the course co-ordinator if you are studying from a distance. You will be manually added to that tutorial group.
Tutorial Participation: due weeklyOnline quizzes: due weekly by Wednesday 9amTerm Test One: Thursday 23 March, 6:30 - 8:00pmTerm Test Two: Wednesday 10 May, 6:30 - 8:00pm
ACCT102 accounting and financial infomation
Domestic fee $868.00
International fee $4,075.00
* All fees are inclusive of NZ GST or any equivalent overseas tax, 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
departments and faculties