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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 course focuses on financial and management accounting information for planning, control, and decision-making. The paper examines how accounting information is used and the information needs of decision makers.
This course will provide the understanding and skills to read and use accounting information within their particular degree specialisations.The objectives of the course are:• Evaluate and justify financial accounting and reporting practice according to generally accepted accounting principles• Analyse and report on published financial reports;• Evaluate and apply cost concepts in planning and controlling business performance and in making short-term decisions;• Perform cost-volume-profit analysis and budgeting to develop and evaluate a business plan;• Critically evaluate professional skills accountants require and the role that ethics and sustainability play in the business environment.
ACCT601
Students must attend one activity from each section.
MBAZ601 will have a three-hour lecture per teaching week.Tuesdays 9 am – 12 pm Ernest Rutherford 140 (week 1- week 6)Rehua 103 project workshop (week 7, week 9 -week 12)Rehua 005 (week 8)Lectures for this course are recorded using the ECHO360 lecture recording system.Tutorials are optional and provide an opportunity for further discussion on the topics covered during lectures. The success of the tutorials depends on adequate preparation by students and active participation during class.
For further information see Business Taught Masters Programmes on the departments and faculties page
Forty-five Percent RuleThere is a general departmental requirement that students are required to average not less than 45% in the invigilated component of their assessments to pass the course as a whole. ‘Invigilated’ means formally supervised under exam conditions. In MBAZ601, the invigilated component is the Test and final examination – 45% would be an average (not a minimum).Disruption DisclaimerWhile the above assessment weightings will apply in normal circumstances, in extraordinary situations (such as – but not limited to – earthquakes, snowstorms, lockdowns etc) we may make alterations to ensure appropriate assessment. Any changes will be communicated via Learn and email messages.Calculators in Tests and ExamsThere are restrictions on the types of calculators you can use in assessments: see the calculator policy at: Exam instructionsMake sure you acquire a calculator that meets the criteria and get it stickered with the UC sticker well before any assessment.If you are intending to major in finance or accounting, it is recommended that you have a calculator with financial functions. The recommended calculators are:• Hewlett Packard financial calculator (10bII+)• Texas Instruments, BAII-PLUSThese will be allowed in the term test and the final examination, but they require the sticker (see above). If you do not own or do not wish to purchase a financial calculator, a scientific calculator is sufficient, although a financial calculator will save you time.Assessment In Te Reo MāoriIn recognising that Te Reo Māori is an official language of New Zealand, the University provides for students who may wish to use Te Reo Māori in their assessment. If you intend to submit your work in Te Reo Māori you are required to do the following: Read the Assessment in Te Reo Māori Policy and ensure that you meet the conditions set out in the policy. This includes, but is not limited to, informing the Course Coordinator 1) no later than 10 working days after the commencement of the course that you wish to use Te Reo Māori and 2) at least 15 working days before each assessment due date that you wish to use Te Reo Māori.
Marshall, D.H., McManus, W.W., & Viele, D.F; Accounting: What the numbers mean ; 13th; McGraw-Hill Education, 2023.
Domestic fee $1,198.00
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 on the departments and faculties page .