ACCT312-13S2 (C) Semester Two 2013

Advanced 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

Develops advanced understanding and abilities in aspects of financial accounting, including financial instruments, tax effect accounting and foreign exchange.

This course builds upon the knowledge gained from first and second year courses in accounting; it specifically considers critical aspects of financial reporting, focusing on key financial reporting standards and controversial issues relating to those topics.

Learning Outcomes

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

1.      Understand the financial reporting framework in New Zealand; and
2.      Demonstrate an awareness of the choice in accounting policies (relating to the areas covered in the course) that is available to the preparers of financial statements in New Zealand; and
3.      Evaluate financial accounting related issues (local and international) to a competent level; and
4.      Demonstrate an understanding of the New Zealand equivalents to the International Financial Reporting Standards relating to the accounting requirements for a range of advanced topics covered in the course; and
5.      Demonstrate an understanding of non-financial reporting and the contemporary accounting issues covered in the course

In summary, to demonstrate an understanding and awareness of advanced financial reporting and analysis within New Zealand and international contexts.

Prerequisites

ACCT211 or ACIS211 or AFIS211

Restrictions

ACIS312, AFIS301, AFIS312, AFIS501.

Timetable Note

Note:  The following tutorial streams will be available ONLY IF STUDENT NUMBERS WARRANT - streams 6, 7, 8.

Course Coordinator

Chris van Staden

Lecturers

Bob Miller and Susan Wild

Assessment

Assessment Due Date Percentage 
Preparation, Attendance & contribution towards tutorials 10%
Test 30%
Final Exam 60%


The final exam for ACCT312 will be held on Tuesday 22 October starting at 2:30pm

Textbooks / Resources

Required Texts

Craig Deegan and Grant Samkin; New Zealand Financial Accounting ; 6th; McGraw-Hill, 2013.

At the advanced level of this course students are expected to read widely, following the references given in the handouts and in lectures, and the pronouncements by the New Zealand Institute of Chartered Accountants.  In addition students should endeavour to read business newspapers, such as National Business Review or The Independent and Unlimited has interesting business-related articles.

Course links

Course Outline 2013 Outline
Learn

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 on the departments and faculties page .

All ACCT312 Occurrences

  • ACCT312-13S2 (C) Semester Two 2013
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