ACCT102-26S2 (C) Semester Two 2026

Accounting and Financial Information

15 points

Details:
Start Date: Monday, 13 July 2026
End Date: Sunday, 8 November 2026
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 26 July 2026
  • Without academic penalty (including no fee refund): Sunday, 27 September 2026

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 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.

Learning Outcomes

The broad objectives of the course are that students will demonstrate an understanding of:

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

Timetable 2026

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Monday 12:00 - 13:00 A1 Lecture Theatre
13 Jul - 23 Aug
7 Sep - 18 Oct
02 Monday 17:00 - 18:00 A1 Lecture Theatre
13 Jul - 23 Aug
7 Sep - 18 Oct
03 Monday 12:00 - 13:00 Online Delivery
13 Jul - 23 Aug
7 Sep - 18 Oct
Lecture B
Activity Day Time Location Weeks
01 Tuesday 12:00 - 13:00 K1 Lecture Theatre
13 Jul - 23 Aug
7 Sep - 18 Oct
02 Tuesday 14:00 - 15:00 K1 Lecture Theatre
13 Jul - 23 Aug
7 Sep - 18 Oct
03 Tuesday 12:00 - 13:00 Online Delivery
13 Jul - 23 Aug
7 Sep - 18 Oct
Lecture C
Activity Day Time Location Weeks
01 Wednesday 08:00 - 09:00 A2 Lecture Theatre
13 Jul - 23 Aug
7 Sep - 18 Oct
02 Wednesday 12:00 - 13:00 A1 Lecture Theatre
13 Jul - 23 Aug
7 Sep - 18 Oct
03 Wednesday 12:00 - 13:00 Online Delivery
13 Jul - 23 Aug
7 Sep - 18 Oct
Pals S
Activity Day Time Location Weeks
01 Monday 16:00 - 17:00 Puaka James Hight 308
20 Jul - 23 Aug
7 Sep - 18 Oct
02 Tuesday 13:00 - 14:00 Jack Erskine 241
20 Jul - 23 Aug
7 Sep - 18 Oct
03 Wednesday 13:00 - 14:00 Puaka James Hight 388 Poutama
20 Jul - 23 Aug
7 Sep - 18 Oct
04 Thursday 12:00 - 13:00 Ernest Rutherford 260
20 Jul - 23 Aug
7 Sep - 18 Oct
Tutorial A
Activity Day Time Location Weeks
01 Thursday 09:00 - 10:00 Karl Popper 508
13 Jul - 23 Aug
7 Sep - 18 Oct
02 Thursday 10:00 - 11:00 Karl Popper 508
13 Jul - 23 Aug
7 Sep - 18 Oct
03 Thursday 10:00 - 11:00 E13
13 Jul - 23 Aug
7 Sep - 18 Oct
04 Thursday 11:00 - 12:00 Karl Popper 508
13 Jul - 23 Aug
7 Sep - 18 Oct
05 Thursday 12:00 - 13:00 Psychology - Sociology 251
13 Jul - 23 Aug
7 Sep - 18 Oct
06 Thursday 12:00 - 13:00 Karl Popper 508
13 Jul - 23 Aug
7 Sep - 18 Oct
07 Thursday 13:00 - 14:00 Jack Erskine 241
13 Jul - 23 Aug
7 Sep - 18 Oct
08 Thursday 13:00 - 14:00 Psychology - Sociology 307
13 Jul - 23 Aug
7 Sep - 18 Oct
09 Thursday 15:00 - 16:00 Psychology - Sociology 307
13 Jul - 23 Aug
7 Sep - 18 Oct
10 Thursday 15:00 - 16:00 Rehua 427 Technology Workshop
13 Jul - 23 Aug
7 Sep - 18 Oct
11 Thursday 16:00 - 17:00 Rehua 329
13 Jul - 23 Aug
7 Sep - 18 Oct
12 Thursday 16:00 - 17:00 Jack Erskine 240
13 Jul - 23 Aug
7 Sep - 18 Oct
13 Friday 09:00 - 10:00 Psychology - Sociology 251
13 Jul - 23 Aug
7 Sep - 18 Oct
14 Friday 09:00 - 10:00 Rehua 429
13 Jul - 23 Aug
7 Sep - 18 Oct
15 Friday 10:00 - 11:00 Psychology - Sociology 251
13 Jul - 23 Aug
7 Sep - 18 Oct
16 Friday 11:00 - 12:00 Psychology - Sociology 251
13 Jul - 23 Aug
7 Sep - 18 Oct
17 Friday 11:00 - 12:00 Rehua 429
13 Jul - 23 Aug
7 Sep - 18 Oct
18 Friday 12:00 - 13:00 Psychology - Sociology 251
13 Jul - 23 Aug
7 Sep - 18 Oct
19 Friday 12:00 - 13:00 Karl Popper 508
13 Jul - 23 Aug
7 Sep - 18 Oct
20 Friday 13:00 - 14:00 Psychology - Sociology 251
13 Jul - 23 Aug
7 Sep - 18 Oct
21 Friday 13:00 - 14:00 Psychology - Sociology 307
13 Jul - 23 Aug
7 Sep - 18 Oct
22 Friday 14:00 - 15:00 Karl Popper 508
13 Jul - 23 Aug
7 Sep - 18 Oct
23 Friday 14:00 - 15:00 Psychology - Sociology 307
13 Jul - 23 Aug
7 Sep - 18 Oct
24 Friday 15:00 - 16:00 Psychology - Sociology 307
13 Jul - 23 Aug
7 Sep - 18 Oct
25 Thursday 14:00 - 15:00 Psychology - Sociology 252 Lecture Theatre
13 Jul - 23 Aug
7 Sep - 18 Oct
26 Thursday 09:00 - 10:00 Psychology - Sociology 210
13 Jul - 23 Aug
7 Sep - 18 Oct
27 Thursday 14:00 - 15:00 F3 Lecture Theatre
13 Jul - 23 Aug
7 Sep - 18 Oct

Examinations, Quizzes and Formal Tests

Test A
Activity Day Time Location Weeks
01 Wednesday 18:30 - 20:00 C1 Lecture Theatre
10 Aug - 16 Aug
02 Wednesday 18:30 - 20:00 C2 Lecture Theatre
10 Aug - 16 Aug
03 Wednesday 18:30 - 20:00 C3 Lecture Theatre
10 Aug - 16 Aug
04 Wednesday 18:30 - 20:00 A2 Lecture Theatre
10 Aug - 16 Aug
99 Wednesday 18:30 - 20:00 Check TimeEdit
10 Aug - 16 Aug
Test B
Activity Day Time Location Weeks
01 Monday 18:30 - 20:00 C1 Lecture Theatre
21 Sep - 27 Sep
02 Monday 18:30 - 20:00 C2 Lecture Theatre
21 Sep - 27 Sep
03 Monday 18:30 - 20:00 C3 Lecture Theatre
21 Sep - 27 Sep
04 Monday 18:30 - 20:00 A2 Lecture Theatre
21 Sep - 27 Sep
99 Monday 18:30 - 20:00 Check TimeEdit
21 Sep - 27 Sep

Course Coordinator

Hashika Rathnasiri

Lecturers

Nicola Beatson and Chunxiao Lu

Assessment

Assessment Due Date Percentage 
Tutorial Participation 20%
Online quizzes 10%
Term Test One 20%
Term Test Two 20%
Final Examination 30%

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 $1,003.00

International fee $4,538.00

* 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 on the departments and faculties page .

All ACCT102 Occurrences