MPAC604-17T3 (C) Term Three 2017

Advanced Financial Accounting

15 points

Details:
Start Date: Monday, 17 July 2017
End Date: Sunday, 24 September 2017
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 30 July 2017
  • Without academic penalty (including no fee refund): Sunday, 3 September 2017

Description

A consideration of the regulatory environment for financial reporting in New Zealand and internationally, discusses the theoretical and applied principles, current financial reporting standards underlying accounting practice and looks at contemporary developments in financial reporting.

This course considers the regulatory environment for financial reporting in New Zealand and internationally, discusses the theoretical and applied principles and current financial reporting standards underlying accounting practice, and looks at contemporary developments in financial reporting.

Learning Outcomes

By the end of this course, students will be able to:

1. Demonstrate an advanced understanding of the regulatory environment for financial reporting in Australia and New Zealand*

2. Critically discuss the theoretical principles underlying financial accounting*

3. Evaluate the application of New Zealand and international financial reporting standards as applied to critical organisational transactions and events

4. Formulate and analyse financial reports for for-profit and not-for-profit organisations, in accordance with generally accepted accounting practice

5. Access, analyse and synthesise financial accounting information and communicate this to a wide stakeholder audience.*

6. Critically evaluate current accounting practice in response to academic research conducted in the area of Financial Reporting.

*Aligned with Tertiary Learning Outcomes for the CA and ACA required Topic Areas: NZICA

Prerequisites

Subject to approval of the Director of Postgraduate Management Development

Timetable Note

Room 526, 5th Floor, Commerce & Law Building; Monday 1:00pm – 4:00pm

To make the best use of their time in lectures, students are expected to do the required reading in preparation. All of the lectures aim to be participative – there is an expectation that you are willing to participate in discussion and articulate arguments for and against points raised.
There will be nine tutorial sessions on key aspects during the term. They are scheduled for Mondays 11:00am to 12 noon, starting in week 2. They provide an opportunity to discuss key issues in more depth.

Course Coordinator

Catherine McMillan

Ms Catherine McMillan, Dr. Rob Vosslamber, Dr. Keith Dixon

Assessment

Academic Essay  --  1:00 pm Monday 7th August 2017  --  20%

Term test  --  Friday 25th August 2017, time to be advised  --  30%

Reflective essay  --  1:00pm Monday 18th September 2017  --  10%
     (Can be submitted any time after 12th September 2017)

Final Examination  --  Friday 22nd September 2017, time to be advised  --  40%

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Forty-five Per cent Rule

There is a requirement that students are required to average not less than 45 per cent in the invigilated component of their assessments in order to pass the course as a whole. ‘Invigilated’ means ‘formally supervised under exam conditions’. In MPAC604, the invigilated components are the Term Test and Final examination.

Textbooks / Resources

Required Text:

Deegan, C. (2016).  Financial accounting. McGraw-Hill: NSW.
The text is available for purchase from UBS (The University Bookshop) and is also available on 3-hour restricted loan in the Central Library.

Notes

LEARN

Indicative Fees

Domestic fee $1,147.00

* 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 .

All MPAC604 Occurrences

  • MPAC604-17T3 (C) Term Three 2017
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