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The generation, analysis and interpretation of financial statements as well as the use of financial information for internal and external decision-making.
The programme focuses on the generation and interpretation of published financial statements as well as the use of financial information for managerial planning and control purposes.
Students should be able to:o Identify the key components of published financial statements.o Understand the terminology used in financial accounting and the reporting of financial information.o Analyse financial statements from different users’ perspectives.o Evaluate different dimensions of financial performance.o Enter general transactions and events into a transaction based accounting process and produce a set of financial statements as a result of that process.o Evaluate the quality of an organisation’s cash flows and make critical decisions regarding the overall liquidity and solvency of the organisation.o Understand the role that different Acts of Parliament and oversight organisations play in ensuring that financial statements meet the overall needs of different stakeholders. Students will be able to understand the challenges faced by preparers, users and those that perform an oversight role when considering the preparation and communication of financial information. Using a number of current issues in accounting and business, students will develop a deeper understanding of the types of terminology and technical issues users of financial information face when reviewing company annual reports. Students will be able to use cost and management accounting information to aid short and long term decision-making. Students will be able to understand the importance accounting plays in supporting sustainable business practices and identify ethical issues that could arise in business. Students will evaluate current New Zealand company financial information from published New Zealand annual reports.
Subject to the approval of the Programme Director
MBUS611, MBAD601
NOTE: Our first lecture will be a combined lecture with students from both streams. The combined lecture will be on Thursday 10 October from 2pm - 5pm in Lecture Theatre Rehua 005.NOTE: Our second lecture will also be combined. It will be on Thursday 17 October from 2pm - 5pm in Lecture Theatre Rehua 005.NOTE: Our third lecture will also be combined. It will be on Thursday 24 October from 2pm - 5pm in Lecture Theatre Rehua 005.After that classes will run in two separate streams:Thursday, 9am – Midday in Rehua 702 – (Stream 1)Thursday, 1pm – 4pm in Rehua 702 – (Stream 2)You will only attend ONE stream per week, but it must be the same stream for the whole term.Tutorials will start in Week 3. Times to be advised.
Oliver Hille
Oli Hille Please use this Email address: oli@author.co.nz (Please do not use my University email address.)
3 Quizzes on Learn weight -- 15%Group Presentation weight -- 20%Excel Accounting Assignment weight -- 15%Final Exam weight -- 50%
Marshall, D.H., McManus, W.W. and Viele, D.F., Accounting: What the numbers mean, 11th edition, McGraw-HillISBN 9781259535314Additional material will be suppliedPlease read assigned chapters BEFORE coming to class.
Learn
Domestic fee $1,193.00
International Postgraduate fees
* 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.
This course will not be offered if fewer than 10 people apply to enrol.
For further information see Business Taught Masters Programmes .