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The course focuses on the generation and interpretation of published financial statements as well as the use of financial information for managerial planning and control purposes.
The programme focuses on the generation and interpretation of published financial statements as well as the use of financial information for managerial planning and control purposes.
Students should be able to: o Identify the key components of published financial statements. o Understand the terminology used in financial accounting and the reporting of financial information. o Analyse financial statements from different users’ perspectives. o Evaluate different dimensions of financial performance. o Enter general transactions and events into a transaction based accounting process and produce a set of financial statements as a result of that process. o Evaluate the quality of an organisation’s cash flows and make critical decisions regarding the overall liquidity and solvency of the organisation. o Understand the role that different Acts of Parliament and oversight organisations play in ensuring that financial statements meet the overall needs of different stakeholders. Students will be able to understand the difficulties faced by preparers, users and those that perform an oversight role when considering the preparation and communication of financial information. Using a number of current issues in accounting and business, students will develop a deeper understanding of the types of terminology and technical issues users of financial information face when reviewing company annual reports. Students should be able to use cost and management accounting information to aid short and long term decision-making. Students will be able to understand the importance accounting plays in supporting sustainable business practices and identify ethical issues that could arise in business.
Subject to approval of the Head of Department.
Term 2, Thursdays, 5:00 to 8:15 pm
Class tests -- 2 in class tests (11th May and 25th May) -- weight 30%Group Assignment -- weight 30%Final exam (Take-home; 2 hours) -- weight 40%------------------------------------------------------------------------NOTE: UC General Course and Examination RegulationsAppeals and GrievancesSpecial Consideration Special Consideration Application
Marshall, D.H., McCartney, J.P., Van Rhyn, D., McManus, W.W. and Viele, D.F. (2009), Accounting: What the numbers mean, 2nd edition, McGraw-Hill.Additional material will be supplied
Domestic fee $1,536.00
International Postgraduate fees
* Fees include New Zealand GST and do not include any programme level discount or additional course related expenses.
For further information see
Master of Business Administration Programme on the department and colleges page.