ACCT211-24SU2 (C) Summer Nov 2024 start

Financial Accounting

15 points

Details:
Start Date: Monday, 11 November 2024
End Date: Sunday, 15 December 2024
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 17 November 2024
  • Without academic penalty (including no fee refund): Sunday, 1 December 2024

Description

The course develops further understanding of financial accounting issues for companies and other entities in their New Zealand and international context. Topics include: the NZ regulatory environment; profit determination; presentation of financial statements including group accounts; current issues in financial accounting.

This course develops further understanding of financial accounting issues for companies and other entities in their New Zealand and international context. Topics include:  the NZ regulatory environment; profit determination; presentation of financial statements including an introduction to group accounting; accounting for taxation; current issues in financial accounting.

Learning Outcomes

At the completion of this course it is expected that students will be able to:
1.  Demonstrate an awareness and understanding of current financial reporting issues within the New Zealand and international context.
2.  Demonstrate an understanding of the major features of the regulatory framework for financial reporting in New Zealand.
3.  Demonstrate an understanding of the New Zealand equivalents to the International Financial Reporting Standards relating to the accounting requirements for a range of topics covered in the course.
4.  Evaluate alternative accounting treatments in regard to recognition, measurement and disclosure for specific financial accounting related issues.
5.  Demonstrate an understanding of the principles and application of group accounting methods.

Prerequisites

Restrictions

ACIS211, AFIS211

Timetable 2024

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Monday 11:30 - 13:30 Rehua 002 Lectorial
18 Nov - 15 Dec
Lecture B
Activity Day Time Location Weeks
01 Tuesday 11:30 - 13:30 A4 Lecture Theatre
11 Nov - 15 Dec
Lecture C
Activity Day Time Location Weeks
01 Thursday 11:30 - 13:30 Psychology - Sociology 252 Lecture Theatre
11 Nov - 8 Dec
Lecture D
Activity Day Time Location Weeks
01 Wednesday 11:30 - 13:30 A9 Lecture Theatre
11 Nov - 17 Nov
Workshop A
Activity Day Time Location Weeks
01 Wednesday 11:30 - 13:00 A9 Lecture Theatre
18 Nov - 8 Dec
Workshop B
Activity Day Time Location Weeks
01 Friday 10:00 - 11:30 Psychology - Sociology 210
2 Dec - 8 Dec

Examinations, Quizzes and Formal Tests

Exam A
Activity Day Time Location Weeks
01 Thursday 10:00 - 12:30 A9 Lecture Theatre
9 Dec - 15 Dec
Test A
Activity Day Time Location Weeks
01 Friday 10:30 - 11:30 A8 Lecture Theatre
18 Nov - 24 Nov
Test B
Activity Day Time Location Weeks
01 Friday 10:30 - 12:00 A9 Lecture Theatre
25 Nov - 1 Dec

Course Coordinator / Lecturer

Natasja Steenkamp

Lecturer

Rob Vosslamber

Assessment

Assessment Due Date Percentage 
Test 1 25%
Test 2 25%
Final Exam 50%

Textbooks / Resources

Required Text:
XRB Accounting Standards and Standards Framework:  Electronic copies are accessible from the XRB website:  http://xrb.govt.nz/site/Accounting_Standards/Current_Standards/default.aspx

The Deegan textbook is available as an ebook or hard copy.

Course links

Learn

Indicative Fees

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 .

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