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Students will develop an understanding of the structure and functions of general purpose financial reports from a reader's perspective. They will be introduced to current non-financial reporting issues such as the challenge of sustainability within business and society. Students will gain an introductory understanding of management accounting and business finance.
ACCT102 is a Core paper within the Bachelor of Commerce, and aims to introduce students to the broad functions of accounting and finance within business and society. The paper examines how accounting and financial information is used and the information needs of decision makers.For students not intending to major in accounting or finance, the course will provide the understanding and skills to read and use accounting and financial information within their particular degree specialisations.For students intending to major in accounting or finance, the course will provide a broad overview of the range and scope of accounting and financial information within the business environment as a foundation for further study.
The broad objectives of the course are that students will demonstrate an understanding of:o The structure and functions of general purpose financial reports from a reader’s perspective.o Business finance techniques, including the time value of money, risk and return, project evaluation and the cost of capital.o Management accounting techniques, including cost volume profit, cost accounting systems, budgeting and control.
ACIS102, AFIS101, AFIS102, AFIS111, AFIS122, AFIS132, AFIS188.
Tutorials require preparation and participation and are assessed. Tutorials begin in week 2.
Bob Miller
Miller, Bob. , Reed, Deb., Kuruppu, Sanjaya; ACCT102 accounting and financial information ; Pearson, 2012.
Library portalCourse Outline semester one
For general information on University and Departmental policy on assessment, academic honesty and other course related matters please check the Accounting and Information Systems Department website, Learn, or the University Calendar.
Domestic fee $655.00
International fee $2,888.00
* 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.
For further information see Department of Accounting and Information Systems .