ACCT312-24SU2 (C) Summer Nov 2024 start

Advanced 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

Develops advanced understanding and abilities in aspects of financial accounting, including financial instruments, tax effect accounting and foreign exchange.

This course builds upon the knowledge gained from first and second year courses in accounting, and specifically considers various aspects of financial reporting. The course integrates theory, financial accounting standards, mechanical aspects of number crunching, relevant current activities taking place in the business environment, and research evidence on accounting issues, to provide students with a good understanding of why accounting is practised the way it is, while also focusing on key financial reporting standards and controversial issues relating to those topics.

Learning Outcomes

By the end of this course it is expected that students will be able to:

1. Explain a range of rationales for choices of accounting policies by preparers of financial statements;
2. Evaluate (local and international) financial accounting-related issues;
3. Understand and apply the New Zealand equivalents to the International Financial Reporting Standards for a range of advanced topics covered in the course; and
4. Explain aspects of non-financial reporting and other contemporary accounting issues covered in the course.

In summary, students should be able to demonstrate an understanding and awareness of advanced financial reporting and analysis within New Zealand and international contexts.

Prerequisites

Restrictions

ACIS312, AFIS301, AFIS312, AFIS501.

Timetable 2024

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Monday 09:00 - 11:00 F1 Lectorial
11 Nov - 8 Dec
Lecture B
Activity Day Time Location Weeks
01 Tuesday 09:00 - 11:00 Psychology - Sociology 252 Lecture Theatre
11 Nov - 8 Dec
Lecture C
Activity Day Time Location Weeks
01 Thursday 09:00 - 11:00 Psychology - Sociology 252 Lecture Theatre
11 Nov - 8 Dec
Workshop A
Activity Day Time Location Weeks
01 Wednesday 09:00 - 10:00 A4 Lecture Theatre
11 Nov - 8 Dec
Workshop B
Activity Day Time Location Weeks
01 Friday 09:00 - 10:00 F1 Lectorial
2 Dec - 8 Dec

Examinations, Quizzes and Formal Tests

Exam A
Activity Day Time Location Weeks
01 Wednesday 09:00 - 11:30 Beatrice Tinsley 111
9 Dec - 15 Dec
Test A
Activity Day Time Location Weeks
01 Friday 09:00 - 10:00 Rehua 528
18 Nov - 24 Nov
Test B
Activity Day Time Location Weeks
01 Friday 09:00 - 10:00 Rehua 528
25 Nov - 1 Dec

Course Coordinator

Rob Vosslamber

Assessment

Assessment Due Date Percentage 
Quizzes 15%
Assignment 15%
Test 1 15%
Test 2 15%
Final Exam 40%

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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