ACCT102-25S2 (C) Semester Two 2025

Accounting and Financial Information

15 points

Details:
Start Date: Monday, 14 July 2025
End Date: Sunday, 9 November 2025
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 27 July 2025
  • Without academic penalty (including no fee refund): Sunday, 28 September 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 C3 Lecture Theatre
14 Jul - 24 Aug
8 Sep - 19 Oct
02 Monday 17:00 - 18:00 E8 Lecture Theatre
14 Jul - 24 Aug
8 Sep - 19 Oct
Lecture B
Activity Day Time Location Weeks
01 Tuesday 14:00 - 15:00 E8 Lecture Theatre
14 Jul - 24 Aug
8 Sep - 19 Oct
02 Tuesday 17:00 - 18:00 C2 Lecture Theatre
14 Jul - 24 Aug
8 Sep - 19 Oct
Lecture C
Activity Day Time Location Weeks
01 Wednesday 09:00 - 10:00 C3 Lecture Theatre
14 Jul - 24 Aug
8 Sep - 19 Oct
02 Wednesday 12:00 - 13:00 C3 Lecture Theatre
14 Jul - 24 Aug
8 Sep - 19 Oct
Tutorial A
Activity Day Time Location Weeks
01 Thursday 08:00 - 09:00 Psychology - Sociology 413
14 Jul - 24 Aug
8 Sep - 19 Oct
02 Thursday 09:00 - 10:00 Psychology - Sociology 213
14 Jul - 24 Aug
8 Sep - 19 Oct
03 Thursday 10:00 - 11:00 Psychology - Sociology 251
14 Jul - 24 Aug
8 Sep - 19 Oct
04 Thursday 11:00 - 12:00 Psychology - Sociology 251
14 Jul - 24 Aug
8 Sep - 19 Oct
05 Thursday 11:00 - 12:00 Jack Erskine 235
14 Jul - 24 Aug
8 Sep - 19 Oct
06 Thursday 12:00 - 13:00 Jack Erskine 235
14 Jul - 24 Aug
8 Sep - 19 Oct
07 Thursday 12:00 - 13:00 Psychology - Sociology 251
14 Jul - 24 Aug
8 Sep - 19 Oct
08 Thursday 13:00 - 14:00 Jack Erskine 235
14 Jul - 24 Aug
8 Sep - 19 Oct
09 Thursday 13:00 - 14:00 Psychology - Sociology 413
14 Jul - 24 Aug
8 Sep - 19 Oct
10 Thursday 14:00 - 15:00 Jack Erskine 235
14 Jul - 24 Aug
8 Sep - 19 Oct
11 Thursday 14:00 - 15:00 Psychology - Sociology 413
14 Jul - 24 Aug
8 Sep - 19 Oct
12 Thursday 15:00 - 16:00 Psychology - Sociology 413
14 Jul - 24 Aug
8 Sep - 19 Oct
13 Thursday 15:00 - 16:00 Psychology - Sociology 213
14 Jul - 24 Aug
8 Sep - 19 Oct
14 Thursday 16:00 - 17:00 Ernest Rutherford 260
14 Jul - 24 Aug
8 Sep - 19 Oct
15 Friday 09:00 - 10:00 Jack Erskine 235
14 Jul - 24 Aug
8 Sep - 19 Oct
16 Friday 10:00 - 11:00 Jack Erskine 235
14 Jul - 24 Aug
8 Sep - 19 Oct
17 Friday 12:00 - 13:00 Psychology - Sociology 413
14 Jul - 24 Aug
8 Sep - 19 Oct
18 Friday 11:00 - 12:00 Psychology - Sociology 213
14 Jul - 24 Aug
8 Sep - 19 Oct
19 Friday 13:00 - 14:00 Psychology - Sociology 413
14 Jul - 24 Aug
8 Sep - 19 Oct
20 Friday 14:00 - 15:00 Psychology - Sociology 213
14 Jul - 24 Aug
8 Sep - 19 Oct

Course Coordinator

Hashika Rathnasiri

Lecturers

Moritz Wagner and Peni Fukofuka

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

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

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