ACCT102-22S2 (C) Semester Two 2022

Accounting and Financial Information

15 points

Start Date: Monday, 18 July 2022
End Date: Sunday, 13 November 2022
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 31 July 2022
  • Without academic penalty (including no fee refund): Sunday, 2 October 2022


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.

Besides being a core course in the Bachelor of Commerce, ACCT102 has special significance for students majoring in Accounting or Taxation and Accounting: it is the pre-requisite course for ACCT103. It is therefore vital that if you are doing either of these two majors you study ACCT102 in your first semester at university, with a view to enrolling in ACCT103 in your second semester. That way, in your third semester, you will be eligible to enrol in 200-level accounting, taxation and information systems courses forming part of your degree for which ACCT103 is a pre-requisite course. If you recently studied accounting successfully at high school or you have had significant administrative work experience (say 12 months or more) involving accounts and records, then you may want to see the Student Advisors about the possibility of studying ACCT102 and ACCT103 at the same time.

Learning Outcomes

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:
 the structure and functions of general purpose financial reports from a reader’s perspective
 management accounting techniques, including cost accounting, cost volume profit calculations, and budgeting and control
 business finance techniques, including the time value of money, risk and return, project evaluation and the cost of capital

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

University Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attributes specified below:

Employable, innovative and enterprising

Students will develop key skills and attributes sought by employers that can be used in a range of applications.


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

Course Coordinator / Lecturer

Beverley Lord


Moritz Wagner , Hashika Rathnasiri and Andrew Maples


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

Textbooks / Resources

Required Texts

Atrill, Peter; ACCT102 accounting and financial infomation ; 4th edition; Pearson.

You may purchase this custom textbook at the University Bookshop. If purchasing elsewhere make sure you get Edition 4.

Course links


Indicative Fees

Domestic fee $845.00

International fee $3,975.00

* 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