ACCT102-16S2 (C) Semester Two 2016

Accounting and Financial Information

15 points

Details:
Start Date: Monday, 11 July 2016
End Date: Sunday, 13 November 2016
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 24 July 2016
  • Without academic penalty (including no fee refund): Sunday, 9 October 2016

Description

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 course within the Bachelor of Commerce.  It aims to introduce students to the broad functions of accounting and finance within business and society.  Students examine how accounting and financial information is used, and reflect on the information needs of decision makers.

For students not intending to major in accounting, taxation and accounting or finance, the course provides the understanding and skills to comprehend and apply accounting and financial information, including in specialising in the subject (e.g. marketing, management, economics) of their degree major.

For students intending to major in accounting, taxation and accounting or finance, the course provides a broad overview of the range and scope of accounting and financial information within the business environment as a foundation for further study. ACCT102 and ACCT103 are co-requisites for aspiring accountants. Those student intent on an accounting or tax and accounting major who have done accounting at school are advised to take ACCT103 alongside ACCT102. Those students who haven't, and have no other accounting learning (e.g. from work experience) should complete ACCT102 first before enrolling for ACCT103.

Learning Outcomes

Having engaged in learning during the course, students will be able to demonstrate an understanding (e.g. explain, discuss and apply) 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.


This course is open to all students who have been admitted to the university:  there are no pre-requisites.

Restrictions

ACIS102, AFIS101, AFIS102,  AFIS111, AFIS122, AFIS132, AFIS188.

Course Coordinator / Lecturer

Beverley Lord

Lecturers

Debra Reed and Julia Wu

Tutor

Helen Wright

Assessment

Assessment Due Date Percentage 
Homework Completion 5%
Tutorial Participation 5%
Online quizzes 10%
Term Test One 20%
Term Test Two 20%
Final Examination 40%

Textbooks / Resources

Required Texts

Miller, Bob et al; ACCT102 accounting and financial information ; 2nd edition;

Please note that this textbook is regularly updated and you should ensure you have the current textbook.

Course links

Course Outline 2016 Outline
Learn

Indicative Fees

Domestic fee $759.00

International fee $3,125.00

* 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 .

All ACCT102 Occurrences