ACCT341-24S2 (C) Semester Two 2024

Public Accounting and Finance

15 points

Details:
Start Date: Monday, 15 July 2024
End Date: Sunday, 10 November 2024
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 28 July 2024
  • Without academic penalty (including no fee refund): Sunday, 29 September 2024

Description

This course empowers students to explore such fundamental questions and issues as what governments, central and local, do do and should do with the hundreds of billions of dollars they levy and borrow from or charge you and everyone else paying taxes or using services in Aotearoa New Zealand, not to mention other sovereign states. Besides that, the course examines the roles and practices of accounting and finance among political, official and professional persons involved in governmental organisations in such policy areas as education, health and welfare, conservation, security, and institutional, material, economic and social infrastructure.

What does the NZ Government do with your $100 billion? Indeed, what does any national or local
government do with the trillions of dollars in taxes they collect? Students will consider these and related questions, examining the roles and practices of accounting and finance among political, official and professional persons involved in governmental organisations in such domains as education, health and welfare, conservation, security, and institutional, material, economic and social infrastructure.

Learning Outcomes

Having engaged in learning you’ll be able to exemplify and discuss with some critical awareness, particularly in NZ and other Pacific jurisdictions, the following:

Outcome 1: exemplify and discuss, with some critical awareness, constitutional bases for, and roles of legislatures and executive branches of government in, control of the public purse, including how the legislative and regulatory environment for financial reporting in New Zealand, other Anglosphere countries and other countries is reflected in this control.

Outcome 2: exemplify and discuss, with some critical awareness, resource attraction and allocation processes, and related accounting and financial ideas. This is in the context of the microeconomic, macroeconomic, and socio-political actions of those involved in and/or affected by government, public bodies and social enterprises and who work within frameworks of public, political, managerial and professional accountability.

Outcome 3: exemplify and discuss, with some critical awareness, selected concepts, ideas and techniques associated with public financial management, management control and policy/strategy implementation and audit; and theoretical frameworks underpinning them, particularly as related to organising and recording transactions, holding assets, incurring liabilities and maintaining social, financial, political, constitutional and other capitals, and to interpreting oral and written reports of governments and governmental organisations (e.g., ministries, state-owned enterprises, local council enterprises, supranational organisations)

Outcome 4: exemplify and discuss, with some critical awareness, skills inherent in group working and group project outcomes, and questioning and evaluating the work of individuals and groups, as would carry across to the governmental or public body workplace.

University Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attributes specified below:

Critically competent in a core academic discipline of their award

Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.

Employable, innovative and enterprising

Students will develop key skills and attributes sought by employers that can be used in a range of applications.

Biculturally competent and confident

Students will be aware of and understand the nature of biculturalism in Aotearoa New Zealand, and its relevance to their area of study and/or their degree.

Engaged with the community

Students will have observed and understood a culture within a community by reflecting on their own performance and experiences within that community.

Globally aware

Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.

Prerequisites

Any 45 points at 200-level or above.

Restrictions

ACIS341, AFIS341

Equivalent Courses

ACIS341

Timetable 2024

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Monday 11:00 - 12:00 Jack Erskine 446
15 Jul - 25 Aug
9 Sep - 20 Oct
Lecture B
Activity Day Time Location Weeks
01 Wednesday 14:00 - 16:00 Jack Erskine 446
15 Jul - 25 Aug
9 Sep - 20 Oct

Course Coordinator

Keith Dixon

Assessment

Assessment Due Date Percentage  Description
Team Assessment 24%
Learning Blog 30% Five @ 6% each spread over the first half of the course
Learning Reflection after the final class 6%
Final Exam 40%

Indicative Fees

Domestic fee $893.00

International fee $4,200.00

* 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 ACCT341 Occurrences

  • ACCT341-24S2 (C) Semester Two 2024