ACCT311-24S1 (C) Semester One 2024

Financial Accounting: Theory & Practice

15 points

Details:
Start Date: Monday, 19 February 2024
End Date: Sunday, 23 June 2024
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 3 March 2024
  • Without academic penalty (including no fee refund): Sunday, 12 May 2024

Description

How is financial accounting information created and communicated? What purposes does it serve? Who uses the information and how? What are the roles of theory and practice in this process? How do agents influence this process and what are their motives? - The course explores topics such as standard setting, accounting allocations, wealth creation, revenue recognition, equity valuation and bankruptcy prediction. The topics follow matters that have been debated for some time and which remain central to financial accounting discourse. The objective of the course is for students to be able to demonstrate advanced knowledge of these contemporary accounting issues and challenges.

This course explores topics such as standard setting, accounting allocations, wealth creation, revenue recognition, equity valuation and bankruptcy prediction.  The topics follow matters that are central to financial accounting discourse. The objective of the course is for students to be able to demonstrate advanced knowledge of these accounting issues and challenges.

Learning Outcomes

  • Students can explain and apply theory, concepts, models and reasoning within the context of the financial accounting topics discussed to solve problems and give useful explanations. Skills: analytical thinking, problem-solving, Excel.
  • Students can critique concepts, models or reasoning within the context of the financial accounting topics discussed.
    • 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.

      Globally aware

      Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.

Prerequisites

Restrictions

AFIS301, ACIS311, AFIS311, AFIS501.

Timetable 2024

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Tuesday 15:00 - 17:00 Jack Erskine 031 Lecture Theatre
19 Feb - 31 Mar
22 Apr - 2 Jun
Lecture B
Activity Day Time Location Weeks
01 Monday 12:00 - 13:00 Jack Erskine 445
19 Feb - 31 Mar
22 Apr - 2 Jun

Examinations, Quizzes and Formal Tests

Test A
Activity Day Time Location Weeks
01 Friday 19:00 - 21:00 E6 Lecture Theatre
22 Apr - 28 Apr
Test B
Activity Day Time Location Weeks
01 Thursday 19:00 - 21:00 A6 Lecture Theatre
27 May - 2 Jun

Course Coordinator / Lecturer

Michael Falta

Assessment

Assessment Due Date Percentage 
Final Test 50%
Test 50%

Textbooks / Resources

There is no prescribed textbook for this course. Weekly course readings will be made available via LEARN.

Indicative Fees

Domestic fee $893.00

International fee $4,200.00

* 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 .

All ACCT311 Occurrences

  • ACCT311-24S1 (C) Semester One 2024