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Year
2024
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Semester
Subject
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300-level
ACCT311
Financial Accounting: Theory & Practice
Description
How is financial accounting information created and communicated? What purposes does it serve? Who uses the information and how? What are the roles of theory and practice in this process? How do agents influence this process and what are their motives? - The course explores topics such as standard setting, accounting allocations, wealth creation, revenue recognition, equity valuation and bankruptcy prediction. The topics follow matters that have been debated for some time and which remain central to financial accounting discourse. The objective of the course is for students to be able to demonstrate advanced knowledge of these contemporary accounting issues and challenges.
Occurrences
ACCT311-24S1 (C)
Semester One 2024
Points
15 points
Prerequisites
ACCT211
Restrictions
AFIS301, ACIS311, AFIS311, AFIS501.
ACCT312
Advanced Financial Accounting
Description
Develops advanced understanding and abilities in aspects of financial accounting, including financial instruments, tax effect accounting and foreign exchange.
Occurrences
ACCT312-23SU2 (C)
Summer Nov 2023
ACCT312-24S2 (C)
Semester Two 2024
Points
15 points
Prerequisites
ACCT211
Restrictions
ACIS312, AFIS301, AFIS312, AFIS501.
ACCT316
Public Management and Governance
Description
This course empowers students to explore questions and issues arising in Aotearoa New Zealand and further afield as managers and governors of public service organisations go about their business in the dynamic and fast-paced contemporary environment. The course examines how public services are governed and managed locally, nationally and internationally, bringing in such challenges as achieving consensus among publics with differing politics and competing interests, making the most of scarce resources, fulfilling social, cultural, economic, environmental and political responsibilities and persuading people to fund services through higher taxation.
Occurrences
ACCT316-24S1 (C)
Semester One 2024
Points
15 points
Prerequisites
Any 45 points at 200-level or above.
Restrictions
ACIS316
, AFIS316, AFIS516, POLS316
ACCT332
Advanced Management Accounting
Description
Develops advanced understanding of the application of management accounting to complex problems. Explores issues in strategic management, costing systems, control systems and performance management. Builds communication, critical thinking and managerial skills.
Occurrences
ACCT332-24S2 (C)
Semester Two 2024
Points
15 points
Prerequisites
ACCT222
and
ACCT103
Restrictions
ACIS332, AFIS332, AFIS322, AFIS522
ACCT340
Social and Environmental Reporting
Description
A study of forms of non-financial accounting; possibilities and limitations; philosophies behind different accounts - especially sustainability accounts and intellectual capital statements; reasons for non-financial accounting; problems such accounts can contribute to solve.
Occurrences
ACCT340-24S2 (C)
Semester Two 2024
Points
15 points
Prerequisites
Any 45 points at 200-level or above.
Restrictions
ACIS340
, AFIS340
ACCT341
Public Accounting and Finance
Description
This course empowers students to explore such fundamental questions and issues as what governments, central and local, do do and should do with the hundreds of billions of dollars they levy and borrow from or charge you and everyone else paying taxes or using services in Aotearoa New Zealand, not to mention other sovereign states. Besides that, the course examines the roles and practices of accounting and finance among political, official and professional persons involved in governmental organisations in such policy areas as education, health and welfare, conservation, security, and institutional, material, economic and social infrastructure.
Occurrences
ACCT341-24S2 (C)
Semester Two 2024
Points
15 points
Prerequisites
Any 45 points at 200-level or above.
Restrictions
ACIS341, AFIS341
ACCT346
Auditing
Description
The need for and the nature of auditing; knowledge base about audit theory and method; skills needed for the practice of auditing; issues confronting the auditing profession.
Occurrences
ACCT346-24S1 (C)
Semester One 2024
Points
15 points
Prerequisites
INFO123
and
ACCT211
. RP:
INFO243
Restrictions
ACIS346
, AFIS306, AFIS346, AFIS506.
ACCT356
Advanced Auditing
Description
A study of advanced topics and contemporary issues in auditing, such as audit data analytics, fraud auditing, and the roles of professional judgement and scepticism.
Occurrences
ACCT356-24S2 (C)
Semester Two 2024
Points
15 points
Prerequisites
ACCT346
Restrictions
ACIS356
, AFIS306, AFIS356, AFIS506.
Not Offered Courses in 2024
300-level
ACCT342
Contemporary Issues in Management Accounting
Description
Management accounting theory and research; contemporary issues; insights from practice, research and academic commentary.
Occurrences
Not offered 2024, offered in 2011
, 2012
, 2013
, 2014
, 2015
For further information see
ACCT342 course details
Points
15 points