ACCT211-13S2 (C) Semester Two 2013

Financial Accounting

15 points

Details:
Start Date: Monday, 8 July 2013
End Date: Sunday, 10 November 2013
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 21 July 2013
  • Without academic penalty (including no fee refund): Sunday, 6 October 2013

Description

The course develops further understanding of financial accounting issues for companies and other entities in their New Zealand and international context. Topics include: the NZ regulatory environment; profit determination; presentation of financial statements including group accounts; current issues in financial accounting.

Learning Outcomes

At the completion of this course it is expected that students will be able to:

1.  Demonstrate an understanding and awareness of current financial reporting issues within the New Zealand and international context;
2.  Deomonstrate an understanding of the major features of the regulatory framework for financial reporting in New Zealand.
3.  Demonstrate an understanding of the New Zealand equivalents to the International Financial Reporting Standards relating to the accounting requirements for a range of topics covered in the course;
4.  Evaluate alternative accounting treatments in regard to recognition, measurement and disclosure for specific financial accounting related issues.

Prerequisites

One of ACCT103, AFIS101, ACIS103 or AFIS103, AFIS111, AFIS122, AFIS132 or (AFIS121 and AFIS102).

Restrictions

ACIS211, AFIS211

Course Coordinator

Susan Wild

Assessment

Assessment Due Date Percentage 
Test 30%
Tutorial attendance, participation & compulsory task 10%
Final Examination 60%

Textbooks / Resources

Required Texts

Deegan, Craig , Samkin, Grant; New Zealand financial accounting ; 6e [i.e. 6th ed.]; McGraw-Hill Australia, 2013.

Institute of Chartered Accountants of New Zealand. , New Zealand Institute of Chartered Accountants; Applicable financial reporting standards : New Zealand equivalents to international financial reporting standards ; Institute of Chartered Accountants of New Zealand (These can be accessed online on the New Zealand Institute of Chartered Accountants (NZICA) website).

Recommended Reading

Alfredson, Keith; Applying international financial reporting standards ; 2nd ed; John Wiley & Sons Australia, 2010.

New Zealand Society of Accountants; Chartered accountants journal of New Zealand ; The Society (Topical articles).

Regular and wide ranging reading is recommended.  Reading the required text and the appropriate financial reporting standards is the minimum requirement.

Course links

Course Outline 2013 Outline
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Indicative Fees

Domestic fee $682.00

International fee $3,000.00

* 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 ACCT211 Occurrences

  • ACCT211-13S2 (C) Semester Two 2013
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