ACCT312-18SU2 (C) Summer Nov 2018 start

Advanced Financial Accounting

15 points

Details:
Start Date: Monday, 19 November 2018
End Date: Sunday, 23 December 2018
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Friday, 23 November 2018
  • Without academic penalty (including no fee refund): Friday, 7 December 2018

Description

Develops advanced understanding and abilities in aspects of financial accounting, including financial instruments, tax effect accounting and foreign exchange.

This course builds upon the knowledge gained from first and second year courses in accounting, and specifically considers various aspects of financial reporting. The course integrates theory, financial accounting standards, practical application to financial reporting, relevant current activities taking place in the business environment, and research evidence on accounting issues. Its aim is to provide students with a good understanding of why accounting is practised the way it is, while also focusing on key financial reporting standards and controversial issues relating to those topics.

Learning Outcomes

By the end of this course it is expected that students will be able to:

1. Explain the financial reporting framework in New Zealand;
2. Explain the choice in accounting policies (relating to the areas covered in the course) that is available to the preparers of financial statements in New Zealand;
3. Evaluate topical (local and international) financial accounting-related issues;
4. Recall and apply the New Zealand equivalents to the International Financial Reporting Standards for a range of advanced topics covered in the course; and
5. Explain aspects of non-financial reporting and other contemporary accounting issues covered in the course.

In summary, students should be able to demonstrate an understanding and awareness of advanced financial reporting and analysis within New Zealand and international contexts.

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.

Prerequisites

Restrictions

ACIS312, AFIS301, AFIS312, AFIS501.

Timetable Note

** STUDENTS MUST ATTEND ALL LECTURE AND TUTORIAL SESSIONS **

Course Coordinator

Catherine McMillan

Assessment

Assessment Due Date Percentage 
Workshop preparation and attendance 10%
Written Report 10%
Two 60-minute tests 40%
Final Examination 40%

Indicative Fees

Domestic fee $790.00

International fee $3,350.00

* 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 .

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