ACCT102-25S1 (C) Semester One 2025

Accounting and Financial Information

15 points

Details:
Start Date: Monday, 17 February 2025
End Date: Sunday, 22 June 2025
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 2 March 2025
  • Without academic penalty (including no fee refund): Sunday, 11 May 2025

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.

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

The broad outcomes of the course are that students will be able to:
*  read, understand and analyse general purpose financial reports
*  apply management accounting techniques to enable cost classification and accounting, cost volume profit calculations, and budgeting and control
*  apply business finance techniques to evaluate projects, taking into account the time value of money, risk and return, and the cost of capital
*  compare and contrast accounting and financial information needs and uses in various cultural settings

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.

Restrictions

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

Timetable 2025

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Monday 12:00 - 13:00 K1 Lecture Theatre
17 Feb - 6 Apr
28 Apr - 1 Jun
02 Monday 16:00 - 17:00 A1 Lecture Theatre
17 Feb - 6 Apr
28 Apr - 1 Jun
Lecture B
Activity Day Time Location Weeks
01 Tuesday 10:00 - 11:00 A1 Lecture Theatre
17 Feb - 6 Apr
28 Apr - 1 Jun
02 Tuesday 15:00 - 16:00 K1 Lecture Theatre
17 Feb - 6 Apr
28 Apr - 1 Jun
Lecture C
Activity Day Time Location Weeks
01 Wednesday 09:00 - 10:00 Haere-roa 118 Ngaio Marsh Theatre
17 Feb - 6 Apr
28 Apr - 1 Jun
02 Wednesday 14:00 - 15:00 A1 Lecture Theatre
17 Feb - 6 Apr
28 Apr - 1 Jun
Tutorial A
Activity Day Time Location Weeks
01 Thursday 08:00 - 09:00 Rehua 530
17 Feb - 6 Apr
28 Apr - 1 Jun
02 Thursday 08:00 - 09:00 Rehua 429
17 Feb - 6 Apr
28 Apr - 1 Jun
03 Thursday 09:00 - 10:00 Rehua 530
17 Feb - 6 Apr
28 Apr - 1 Jun
04 Thursday 09:00 - 10:00 Rehua 429
17 Feb - 6 Apr
28 Apr - 1 Jun
05 Thursday 10:00 - 11:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun
06 Thursday 10:00 - 11:00 Psychology - Sociology 251
17 Feb - 6 Apr
28 Apr - 1 Jun
07 Thursday 11:00 - 12:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun
08 Thursday 11:00 - 12:00 Psychology - Sociology 251
17 Feb - 6 Apr
28 Apr - 1 Jun
09 Thursday 12:00 - 13:00 Jack Erskine 241
17 Feb - 6 Apr
28 Apr - 1 Jun
10 Thursday 11:00 - 12:00 Jack Erskine 239
17 Feb - 6 Apr
28 Apr - 1 Jun
11 Thursday 12:00 - 13:00 Jack Erskine 242
17 Feb - 6 Apr
28 Apr - 1 Jun
12 Thursday 13:00 - 14:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun
13 Thursday 13:00 - 14:00 Rehua 530
17 Feb - 6 Apr
28 Apr - 1 Jun
14 Thursday 14:00 - 15:00 Meremere 409
17 Feb - 6 Apr
28 Apr - 1 Jun
15 Thursday 14:00 - 15:00 Jane Soons 602
17 Feb - 6 Apr
28 Apr - 1 Jun
16 Thursday 15:00 - 16:00 Meremere 409
17 Feb - 6 Apr
28 Apr - 1 Jun
17 Thursday 15:00 - 16:00 Psychology - Sociology 213
17 Feb - 6 Apr
28 Apr - 1 Jun
18 Thursday 16:00 - 17:00 Psychology - Sociology 307
17 Feb - 6 Apr
28 Apr - 1 Jun
19 Thursday 16:00 - 17:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun
20 Thursday 17:00 - 18:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun
21 Thursday 17:00 - 18:00 Psychology - Sociology 307
17 Feb - 6 Apr
28 Apr - 1 Jun
22 Friday 08:00 - 09:00 Rehua 530
17 Feb - 6 Apr
28 Apr - 1 Jun
23 Friday 08:00 - 09:00 Rehua 429
17 Feb - 6 Apr
28 Apr - 1 Jun
24 Friday 09:00 - 10:00 Rehua 530
17 Feb - 6 Apr
28 Apr - 1 Jun
25 Friday 09:00 - 10:00 Jack Erskine 240
17 Feb - 6 Apr
28 Apr - 1 Jun
26 Friday 09:00 - 10:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun
27 Friday 10:00 - 11:00 Psychology - Sociology 213
17 Feb - 6 Apr
28 Apr - 1 Jun
28 Friday 10:00 - 11:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun
29 Friday 10:00 - 11:00 A8 Lecture Theatre
17 Feb - 6 Apr
28 Apr - 1 Jun
30 Friday 11:00 - 12:00 Rata 129 Tutorial Room
17 Feb - 6 Apr
28 Apr - 1 Jun
31 Friday 11:00 - 12:00 Link 309 Lecture Theatre
17 Feb - 6 Apr
28 Apr - 1 Jun
32 Friday 12:00 - 13:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun
33 Friday 12:00 - 13:00 Psychology - Sociology 213
17 Feb - 6 Apr
28 Apr - 1 Jun
34 Friday 12:00 - 13:00 Jack Erskine 340
17 Feb - 6 Apr
28 Apr - 1 Jun
35 Friday 13:00 - 14:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun
36 Friday 13:00 - 14:00 Psychology - Sociology 213
17 Feb - 6 Apr
28 Apr - 1 Jun
37 Friday 13:00 - 14:00 Meremere 409
17 Feb - 6 Apr
28 Apr - 1 Jun
38 Friday 14:00 - 15:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun
39 Friday 14:00 - 15:00 Psychology - Sociology 213
17 Feb - 6 Apr
28 Apr - 1 Jun
40 Friday 15:00 - 16:00 Psychology - Sociology 413
17 Feb - 6 Apr
28 Apr - 1 Jun

Timetable Note

You need to choose one lecture stream on each day of lectures – either the morning or afternoon lecture on Monday, Tuesday and Wednesday.  Then choose a tutorial time that fits with the rest of your timetable.

A Zoom tutorial may be offered on Thursdays 5-6pm for students living outside Christchurch or located overseas or unable to attend a tutorial on campus.  Please email the course co-ordinator if you are studying from a distance.  You will be manually added to that tutorial group.

Course Coordinator / Lecturer

Hashika Rathnasiri

Lecturers

Moritz Wagner and Christopher Akroyd

Assessment

Assessment Due Date Percentage  Description
Tutorial Participation 10% Weekly tutorial participation
Online quizzes 10% Weekly quizzes due by Monday 9am
Term Test One 20%
Term Test Two 20%
Final Examination 40% Date to be announced

Textbooks / Resources

Required Texts

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

Course links

Learn

Indicative Fees

Domestic fee $946.00

International fee $4,363.00

* 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