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The generation, analysis and interpretation of financial statements as well as the use of financial information for internal and external decision-making.
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 challenges 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 will 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. Students will evaluate current New Zealand company financial information from published New Zealand annual reports.
Subject to the approval of the Programme Director
Tutorials will start in Week 3. Times to be advised.
Oli Hille Please use this Email address: firstname.lastname@example.org (Please do not use my University email address.)Guest Speaker: Either the CEO or CFO of Smiths City Group
3 Quizzes on Learn weight 15%Group Presentation weight 20%Individual Assignment weight 25%Final Exam weight 40%
Marshall, D.H., McCartney, J.P., Van Rhyn, D., McManus, W.W. and Viele, D.F., Accounting: What the numbers mean, 2nd edition, McGraw-Hill.Additional material will be suppliedPlease read assigned chapters BEFORE coming to class.Course information including lecture notes and other key resources are contained on LEARN. All students should ensure they have access to this information prior to the start of the term.
Domestic fee $1,218.00
International Postgraduate fees
* 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.
This course will not be offered if fewer than 10 people apply to enrol.
For further information see
Business Taught Masters Programmes on the
department and colleges