Management Accounting

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.

15 points

ACCT102

ACIS222, AFIS222

Taxation

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.

15 points

, ACCT103

ACIS254, AFIS254

ACCT152 or LAWS101

Financial Accounting

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.

15 points

ACCT102 and ACCT103

ACIS211, AFIS211

Law of Business Contracts

This course considers the general principles of contract law and the concepts of consumer law.

15 points

ACCT152 or LAWS101

ACIS252, AFIS151, AFIS252, LAWS203.

Law of Business Organisations

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.

15 points

ACCT152 or LAWS101

AFIS253, ACIS256, AFIS256, LAWS305, LAWS312