MPAC602-18T2 (C) Term Two 2018

Advanced Professional Accounting Principles

15 points

Details:
Start Date: Monday, 23 April 2018
End Date: Sunday, 1 July 2018
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Friday, 4 May 2018
  • Without academic penalty (including no fee refund): Friday, 8 June 2018

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 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.

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.

Prerequisites

Subject to approval of the Director of Postgraduate Management Development

Timetable Note

PLEASE NOTE: As April 25 is Anzac day, the lecture will be held on Friday April 28 from 1:00 to 4:00 pm in room L 108.


Room 526, 5th Floor, Commerce & Law Building; Tuesday 1:00pm – 4:00pm

Workload

Lecture Contact hours - 30 hours
Preparation for lectures - 30 hours
Essay - 25 hours
Group Project and Presentation - 25 hours
Test and Exam (including preparation) - 40 hours

Total - 150 hours

Course Coordinator

Catherine McMillan

Assessment

(1)  Essay -- 1:00pm, Tuesday 24 May 2016 -- weight = 20%

(2)  Group Project and Presentation -- 1:00pm Tuesday 31 May 2015 (Group mark) -- weight = 30%

(3)  Exam -- In class 28 June (2.5 hours) -- weght = 40%

(4)  Take-home test -- 4:00pm, Friday 1 July -- weight = 10%

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 TEXT:

Deegan, C, Samkin, G. (2013). New Zealand financial accounting; 6th ed; McGraw-Hill, 2013

The 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:

Mitrione, L., M. Rankin, K Chambers, J.J. Weygandt, D .E Kieso and P. D Kimmel (2013). Principles of Financial Accounting, 3rd edition, Milton Qld: John Wiley & Sons Australia Ltd.

Alfredson, K. et al. (2010). Applying international financial reporting standards; 2nd ed; John Wiley & Sons Australia, 2010.

A number of NZ IFRS and NZ IAS’s.

Course links

Learn

Indicative Fees

Domestic fee $1,170.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, 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 .

All MPAC602 Occurrences

  • MPAC602-18T2 (C) Term Two 2018