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The course introduces taxation and accounting in the context of service, retail, manufacturing, tourism, farming and construction businesses. It includes the rudiments of bookkeeping and the preparation of reports about cash flows, profits and accumulating capital and wealth. It caters for accounting and taxation majors, and for entrepreneurially-minded students contemplating running their own businesses.
Professional Body Academic RequirementsACCT103 is a prerequisite course for ACCT211: Financial Accounting, ACCT254: Introduction to Taxation, ACCT332: Advanced Management Accounting, and INFO243: Accounting Information Systems. These (and other) courses are essential for students wishing to complete the academic requirements of the Chartered Accountants of Australia and New Zealand (CA ANZ), the Certified Practising Accountants of Australia (CPAA), or the Association of Chartered Certified Accountants (ACCA), among others. More information about professional body requirements is available on the UC website: https://www.canterbury.ac.nz/life/jobs-and-careers/subject-careers/accounting-careers.
The objectives of the course are: 1. Explain and apply accounting concepts and principles for general purpose financial reporting. 2. Explain and apply taxation concepts including taxable entities, income and capital. 3. Explain and apply the double entry system of bookkeeping. 4. Apply accounting software to record and analyse financial transactions. 5. Prepare cost and management control reports for organisations.
This course will provide students with an opportunity to develop the Graduate Attributes specified below:
Critically competent in a core academic discipline of their award
Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.
Employable, innovative and enterprising
Students will develop key skills and attributes sought by employers that can be used in a range of applications.
Biculturally competent and confident
Students will be aware of and understand the nature of biculturalism in Aotearoa New Zealand, and its relevance to their area of study and/or their degree.
ACCT102
Students must attend one activity from each section.
Neil Crombie
Adrian Sawyer
Shirley Carlon; Accounting: reporting, analysis and decision making ; 8th; John Wiley & Sons Australia Ltd, 2026.
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Note: Students who have not studied accounting in high school should study ACCT102 first.
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 .