MPAC601-26S1 (C) Semester One 2026

Professional Accounting Principles

15 points

Details:
Start Date: Monday, 16 February 2026
End Date: Sunday, 21 June 2026
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 1 March 2026
  • Without academic penalty (including no fee refund): Sunday, 10 May 2026

Description

Examines two main areas of professional accountancy, including double entry bookkeeping and law for professional accountants. The course develops the key principles required for those looking to advance through the MPA qualification.

Learning Outcomes

1. Examine and critique the different legal structures for entities and individuals operating in New Zealand in the context of accounting and financial reporting practices.
2. Examine and critique the nature and purposes of accounting and financial reporting.
3. Record transactions and events to produce financial statements according to the general accepted accounting principles in New Zealand.
4. Discuss the implications of the regulatory regime of financial reporting in New Zealand including the conceptual framework and selected accounting standards.
5. Examine and discuss the practice of accounting for manufacturing.
6. Analyse and evaluate the asset management practice through the lens of management accounting.

Co-requisites

Timetable 2026

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Tuesday 14:00 - 17:00 Jack Erskine 242
16 Feb - 29 Mar
20 Apr - 31 May
Tutorial A
Activity Day Time Location Weeks
01 Wednesday 15:00 - 16:00 Rehua 429
16 Feb - 29 Mar
20 Apr - 31 May

Course Coordinator

Neil Crombie

Assessment

Assessment Due Date Percentage 
Assignment 20%
Test 25%
MYOB Project 15%
Final Examination 40%

Textbooks / Resources

Required Texts

Carlon, S., McAlpine, R., Lee, C., Mitrione, L., Kird, N., & Wong, L; Accounting: Reporting, Analysis and Decision Making ; 8th; John Wiley, 2026.

Indicative Fees

Domestic fee $1,198.00

* 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.

Minimum enrolments

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 .

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