ACCT312-23S2 (C) Semester Two 2023

Advanced Financial Accounting

15 points

Details:
Start Date: Monday, 17 July 2023
End Date: Sunday, 12 November 2023
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 30 July 2023
  • Without academic penalty (including no fee refund): Sunday, 1 October 2023

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, mechanical aspects of number crunching, relevant current activities taking place in the business environment, and research evidence on accounting issues, 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 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, 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 2023

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Tuesday 13:00 - 15:00 E6 Lecture Theatre
17 Jul - 27 Aug
11 Sep - 22 Oct
Workshop A
Activity Day Time Location Weeks
01 Thursday 09:00 - 10:00 E6 Lecture Theatre
17 Jul - 27 Aug
11 Sep - 22 Oct

Timetable Note

Note:  Not all the streams will necessarily be offered.

Lecturer

Rob Vosslamber

Assessment

Assessment Due Date Percentage 
Reading quizzes 10%
Workshop preparation 10%
Assignment 15%
Mid-semester test 20%
Final Exam 45%

Textbooks / Resources

Required Texts

Deegan, Craig; Financial Accounting ; 9th edition; McGraw Hill Education (Australia) Pty Ltd, 2019.

Course links

Learn

Indicative Fees

Domestic fee $868.00

International fee $4,075.00

* 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

  • ACCT312-23S2 (C) Semester Two 2023