AFIS122-06S2 (U) Semester Two 2006 (University Campus)

Roles and Context of Accounting

18 points

Details:
Start Date: Monday, 10 July 2006
End Date: Sunday, 12 November 2006
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 23 July 2006
  • Without academic penalty (including no fee refund): Sunday, 8 October 2006

Description

Forms of organisation, reporting obligations, analysis and interpretation, quality of accounting information.

Forms of organisation, reporting obligations, analysis and interpretation, and quality of accounting information.

Learning Outcomes

  • to understand the circumstances in which different forms of organisation may be appropriate
  • to understand the fundamentals of systems by which taxation is assessed and collected
  • to become familiar with techniques for evaluating financial performance, financial position and cash flows
  • to understand the fundamentals of auditing and appreciate the limitations of modified historical cost accounting and the ways in which the boundaries of accounting are being extended.

Prerequisites

AFIS121, or
AFIS131, or
Head of Department exemption for performance in Bursary Accounting/NCEA Level 3.

Restrictions

AFIS101, AFIS132, ACCY111, AFIS111

Course Coordinators

Karen Lewis and Tony Mortensen

Lecturers

Bevan Clarke , Jenny Long and Tony Mortensen

Assessment

Assessment Due Date Percentage 
Final Examination 60%
Term Test 04 Sep 2006 40%

Textbooks / Resources

"Accountancy Finance Information Sysytems AFIS122 Required Readings for Semester II 2006"      Pearson Education Australia

Selection of Readings on Taxation for tax part of course

Notes

Can I cope with the course if my English is not good?

Some think that accounting is only about numbers and therefore suited to people without good English.  This is untrue.  Much of the material in the AFIS 122 involves learning and explaining concepts in English.  If English is your second language and you have difficulty understanding the lecturers or writing good sentences, contact the University of Canterbury English Language Centre, phone: 364-2905; fax: 364 2771; email: elc@cont.canterbury.ac.nz;  www.cont.canterbury.ac.nz/elc.htm

45% rule

There is a general departmental requirement that students are required to average not less than 45% in the invigilated component of their assessments in order to pass the course as a whole. ‘Invigilated’ means ‘formally supervised under exam conditions’. This includes items such as term tests, supervised laboratory tests, and in-class tests under supervision.  Excluded items (i.e. non-invigilated) include (group or individual) take home tests, essays, projects, presentations (unless fully supervised and assessed on delivery of presentation only), and assignments.

Indicative Fees

Domestic fee $595.00

International fee $2,430.00

* 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 AFIS122 Occurrences

  • AFIS122-06S2 (U) Semester Two 2006 (University Campus)
  • AFIS122-06SU1 (U) Summer Jan 2006 start (University Campus)
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