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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.
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.
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.
ACCT102 and ACCT103
and Beverley Lord
McGraw-Hill Education, 2019.
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.aspxThe Deegan textbook is available as an ebook or hard copy.
Domestic fee $822.00
International fee $3,688.00
* 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 department and colleges page.