MPAC602-19T2 (C) Term Two 2019

Advanced Professional Accounting Principles

15 points
22 Apr 2019 - 30 Jun 2019

Description

Examines two main areas of advanced professional accountancy, including advanced financial reporting standard analysis and review and financial risk management. The course develops the advanced principles required for those looking to progress through the MPA qualification.

This course examines two main areas of advanced professional accountancy, including advanced financial accounting and reporting and financial statement analyses. The course develops the advanced principles required for those looking to progress through the MPA qualification.

Learning Outcomes

Advanced Accounting Principles

1.  Demonstrate a theoretical analysis of key New Zealand and International developments within financial reporting.

2.  Critically evaluate a company’s financial position and performance through the application of advanced analysis techniques.

3.  Compose a detailed report on a company’s compliance with New Zealand and International financial reporting standards.

Business Finance

4.  Examine financial risk management theory and analyse systems for the monitoring, management and mitigation of such risks.

5.  Demonstrate a conceptual understanding of derivative financial instruments as they apply to the management of financial risks.

Pre-requisites

Subject to the approval of the Programme Director

Timetable 2019

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Thursday 13:00 - 16:00 Rehua 620 29 Apr - 30 Jun
Lecture B
Activity Day Time Location Weeks
01 Friday 13:00 - 16:00 Rehua 620 22 Apr - 28 Apr
Tutorial A
Activity Day Time Location Weeks
01 Monday 11:00 - 12:00 Rehua 620 22 Apr - 2 Jun
10 Jun - 30 Jun
Tutorial B
Activity Day Time Location Weeks
01 Friday 14:00 - 15:00 Rehua 620 27 May - 2 Jun

Examination and Formal Tests

Test A
Activity Day Time Location Weeks
01 Saturday 13:00 - 16:00 Rehua 702 24 Jun - 30 Jun

Lecturers

Keith Dixon and Julia Wu

Assessment

Assessment Due Date Percentage 
Individual Assignment 16 May 2019 20%
Group Project and Presentation 06 Jun 2019 20%
Review of knowledge 17 Jun 2019 20%
Exam 28 Jun 2019 40%


Forty-five Per cent Rule
There is a requirement that students are required to average not less than 45 per cent in the invigilated component of their assessments in order to pass the course as a whole.
‘Invigilated’ means ‘formally supervised under exam conditions’. In MPAC602, the invigilated component is the exam.


Aegrotats
Note that aegrotats are not available for any item of assessment in this course without the prior approval of the Director, Executive Development Programmes in consultation with the lecturer. Wherever possible and with the lecturer’s agreement, a replacement assessment will be sought in each case where a student has not been (with valid reason) able to submit or has been disadvantaged in some way.

Oral Examinations
Lecturers reserve the right to orally examine students on any submitted piece of work, including the examination and take home test.

Turnitin
The essay must be submitted through the link provided on the MPAC602 LEARN site. A Turnitin originality report is generated for each item submitted. The report is generated by comparing your essay to millions of other documents,

Textbooks / Resources

Required Texts

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

Recommended Reading

Alfredson, Keith; Applying international financial reporting standards; 2nd ed; John Wiley & Sons Australia, 2010.

Deegan, Craig , Samkin, Grant; New Zealand financial accounting; 6e [i.e. 6th ed.]; McGraw-Hill Australia, 2013.

Mitrione, Lorena; Principles of financial accounting; 3rd ed; John Wiley and Sons Australia, 2013.

The required text is available for purchase from UBS (The University Bookshop) and is also available on 3-hour restricted loan in the Central Library.

ADDITIONAL READING:
A number of NZ IFRS and NZ IAS’s.

Course links

Learn

Indicative Fees

Domestic fee $1,193.00

* Fees include New Zealand GST and do not include any programme level discount or additional course related expenses.

Minimum enrolments

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 page.

All MPAC602 Occurrences

  • MPAC602-19T2 (C) Term Two 2019