MPAC604-19T3 (C) Term Three 2019

Advanced Financial Accounting

15 points
15 Jul 2019 - 22 Sep 2019

Description

A consideration of the regulatory environment for financial reporting in New Zealand and internationally, discusses the theoretical and applied principles, current financial reporting standards underlying accounting practice and looks at contemporary developments in financial reporting.

This course considers the regulatory environment for financial reporting in New Zealand and internationally, discusses the theoretical and applied principles and current financial reporting standards underlying accounting practice, and looks at contemporary developments in financial reporting.

Learning Outcomes

By the end of this course, students will be able to:

1. demonstrate an advanced understanding of the regulatory environment for financial reporting in Australia and New Zealand,

2. critically discuss the theoretical principles underlying financial accounting,

3. evaluate the application of New Zealand and international financial reporting standards as applied to critical organisational transactions and events,

4. formulate and analyse financial reports for for-profit and not-for-profit organisations, in accordance with generally accepted accounting practice,

5. access, analyse and synthesise financial accounting information, and communicate this to a wide stakeholder audience, and

6. critically evaluate current accounting practice in response to academic research conducted in the area of Financial Reporting.

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 Tuesday 09:00 - 12:00 Rehua 620 15 Jul - 22 Sep
Tutorial A
Activity Day Time Location Weeks
01-P1 Monday 11:00 - 12:00 Rehua 702 22 Jul - 18 Aug
26 Aug - 15 Sep
01-P2 Monday 14:00 - 15:00 Rehua 620 19 Aug - 25 Aug
16 Sep - 22 Sep

Examination and Formal Tests

Test A
Activity Day Time Location Weeks
01 Friday 14:00 - 16:00 Rehua 620 19 Aug - 25 Aug
Test B
Activity Day Time Location Weeks
01 Saturday 09:00 - 12:00 Rehua 329 16 Sep - 22 Sep

Timetable Note

Tuesday 9:00am – 12 noon in Rehua 620

To make the best use of your time in lectures, you are expected to complete the required reading in preparation. All of the lectures aim to be participative – there is an expectation that you are willing to participate in discussion and articulate arguments for and against points raised.


Lecture contact hours  --  30 hours
Preparation for lectures  --  60 hours
Essays  --  30 hours
Tests (including preparation)  --  30 hours
Total  --  150 hours


There will be nine tutorial sessions on key aspects during the term. They provide an opportunity to discuss key issues in more depth. They will start in week 2, Monday 11:00 am – 12 noon in Rehua 702.

Course Coordinator

Catherine McMillan

Ms Catherine McMillan

Dr. Rob Vosslamber

Assessment

Client Newsletter  --  5:00 pm Monday 5th August 2019  --  20%

Term Test  --  Friday 23rd August 2019, time and location to be advised  --  30%

Reflective Essay  --  5:00 pm Monday 16th September 2019
                   (Can be submitted any time after 11th September 2019)  --  10%

Final Test  --   Saturday 21st September 2018, time to be advised  --  40%

The full specification of the assessment requirements will be provided on the MPAC604 LEARN site.
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Forty-five percent Rule

There is a requirement that students are required to average not less than 45 percent in the invigilated component of their assessments in order to pass the course as a whole. ‘Invigilated’ means ‘formally supervised under exam conditions’. In MPAC604, the invigilated components are the Term Test and Final Test.
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Oral Examinations

Lecturers reserve the right to orally examine students on any submitted piece of work, including the tests.
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Turnitin

The essays must be submitted through the link provided on the MPAC604 LEARN site. A Turnitin originality report is generated for each item submitted. The report is generated by comparing your essays to millions of other documents, including articles, web sites and other student scripts, and identifying similarities.

Textbooks / Resources

Required Text:

Deegan, C. (2016).  Financial accounting. McGraw-Hill: NSW.

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

Course links

Learn
MPA Policies

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 MPAC604 Occurrences

  • MPAC604-19T3 (C) Term Three 2019