200-level

ACCT211
Financial Accounting
Description
The course develops further understanding of financial accounting issues for companies and other entities in their New Zealand and international context. Topics include: the NZ regulatory environment; profit determination; presentation of financial statements including group accounts; current issues in financial accounting.
Occurrences
Semester Two 2024
Points
15 points
Prerequisites
ACCT102 and ACCT103
Restrictions
ACIS211, AFIS211
ACCT222
Management Accounting
Description
An introduction to contemporary management accounting theory and practice. Topics include: planning and budgeting; cost management; decision-making; performance measurement and evaluation; and strategic management accounting.
Occurrences
Semester One 2024
Points
15 points
Prerequisites
ACCT102
Restrictions
ACIS222, AFIS222
ACCT252
Law of Business Contracts
Description
This course considers the general principles of contract law and the concepts of consumer law.
Occurrences
Semester Two 2024
Points
15 points
Prerequisites
ACCT152 or LAWS101
Restrictions
ACIS252, AFIS151, AFIS252, LAWS203.
ACCT254
Taxation
Description
The general principles of taxation. Topics include: principles of residence and source, the taxation of income from employment, personal property sales, deductions, depreciation, leases and trading stock and the dispute resolution process. The course will provide a working knowledge of income tax, GST, and FBT.
Occurrences
Semester One 2024
Points
15 points
Prerequisites
, ACCT103
Restrictions
ACIS254, AFIS254
Co-requisites
ACCT152 or LAWS101
ACCT256
Law of Business Organisations
Description
This course considers aspects of the law relating to companies, partnerships and other trading structures and provides an introduction to personal and corporate insolvency law.
Occurrences
Semester Two 2024
Points
15 points
Prerequisites
ACCT152 or LAWS101
Restrictions
AFIS253, ACIS256, AFIS256, LAWS305, LAWS312

Not Offered Courses in 2024

200-level

ACCT212
Business Professionals: skills, attributes and practice
Description
This course is a career-oriented learning experience for business professionals participating in corporate, social and public enterprises, including professional accounting firms. It will help in compiling your UC Employability Portfolio, a graduating requirement for the Bachelor of Commerce (see BSNS299). It covers people skills, leadership and followership, curiosity and agility, deep learning, conducting inquiries and analysis, whistle-blowing and ethical dilemmas, and culture. It examines the work of consultants, analysts, innovators, investigators, controllers, etc. This blends with the technical and academic learning in your major, and anticipates the challenging and rewarding situations you will face as your career advances.
Occurrences
Not offered 2024, offered in 2020
For further information see ACCT212 course details
Points
15 points