ACCT211-18S2 (C) Semester Two 2018

Financial Accounting

15 points
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

At the completion of this course it is expected that students will be able to:
1.  Demonstrate an awareness and understanding of current financial reporting issues within the New Zealand and international context.
2.  Demonstrate an understanding of the major features of the regulatory framework for financial reporting in New Zealand.
3.  Demonstrate an understanding of the New Zealand equivalents to the International Financial Reporting Standards relating to the accounting requirements for a range of topics covered in the course.
4.  Evaluate alternative accounting treatments in regard to recognition, measurement and disclosure for specific financial accounting related issues.
5.  Demonstrate an understanding of the principles and application of group accounting methods.

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

Examination and Formal Tests

Test A
Activity Day Time Location Weeks
01 Wednesday 18:30 - 20:00 C1 Lecture Theatre 10 Sep - 16 Sep

Course Coordinator

Helen Wright

Lecturer

Catherine McMillan

Assessment

Assessment Due Date Percentage  Description
Tutorial work 10%
Quizzes 10%
Group Assignment 10%
Test 20% 90 minute test
Final Exam 50%

Textbooks

Required Texts

Deegan, Craig Michael,1960-; Financial accounting; 8th edition; McGraw-Hill Education (Australia) Pty Ltd, 2016 (Purchase of this textbook enables access to registration for its accompanying online resources).

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

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