ACCT312-19SU2 (C) Summer Nov 2019 start

Advanced Financial Accounting

15 points

Details:
Start Date: Monday, 11 November 2019
End Date: Sunday, 22 December 2019
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Friday, 15 November 2019
  • Without academic penalty (including no fee refund): Friday, 6 December 2019

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, students should be able to:

1. 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;
2. Evaluate topical (local and international) financial accounting-related issues;
3. Recall and apply the New Zealand equivalents to the International Financial Reporting Standards for a range of advanced topics covered in the course; and
4. 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.

Prerequisites

Restrictions

ACIS312, AFIS301, AFIS312, AFIS501.

Timetable Note

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

Course Coordinator

Rob Vosslamber

Assessment

Assessment Due Date Percentage 
Workshop quizzes 10%
Group Assignment 12%
Test 30%
Final Exam 48%

Textbooks / Resources

Required Texts

Deegan, Craig Michael; Financial accounting ; 8th edition; McGraw-Hill Education (Australia) Pty Ltd, 2016.

Indicative Fees

Domestic fee $806.00

International fee $3,513.00

* 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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