ACCT312-21SU2 (C) Summer Nov 2021 start

Advanced Financial Accounting

15 points

Details:
Start Date: Monday, 15 November 2021
End Date: Sunday, 19 December 2021
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 21 November 2021
  • Without academic penalty (including no fee refund): Friday, 3 December 2021

Description

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

This course builds upon and extends the knowledge you have gained from your first and second year courses in accounting, and specifically considers various aspects of financial reporting. The course integrates theory, financial accounting standards, mechanical aspects of ‘number crunching’, relevant current activities taking place in the business environment, and research evidence on accounting issues, to provide you 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 you will be able to:

1. Explain a range of rationales for choices of accounting policies by preparers of financial statements;
2. Evaluate (local and international) financial accounting-related issues;
3. Understand 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, you 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.

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

ACIS312, AFIS301, AFIS312, AFIS501.

Course Coordinator

Rob Vosslamber

Assessment

Assessment Due Date Percentage 
Quizzes 12%
Group Assignment 12%
Test One 15%
Test Two 15%
Final Exam 46%

Indicative Fees

Domestic fee $831.00

International fee $3,875.00

* 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 departments and faculties page .

All ACCT312 Occurrences