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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 which 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 outcomes of the course are that students will demonstrate an understanding of:the structure and functions of general purpose financial reports from a reader’s perspectivemanagement accounting techniques, including cost accounting, cost volume profit calculations, and budgeting and controlbusiness finance techniques, including the time value of money, risk and return, project evaluation and the cost of capital.
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.
Students must attend one activity from each section.
Hashika Rathnasiri
Moritz Wagner , Peni Fukofuka and Christopher Akroyd
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.
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Domestic fee $893.00
International fee $4,200.00
* 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 .