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BMBA507 Accounting

The basis of measurement and valuation used in financial and management accounting, and views on the different accounting approaches to support business decisions.

Analyse and interpret financial statements, understand the basis of measurement and valuation that accountants use in preparing conventional general purpose financial statements, and the limitations of these statements for decision making.

Paper title Accounting
Paper code BMBA507
Subject Business Administration
EFTS 0.1250
Points 15 points
Teaching period(s) 3rd Non standard period (23 January 2017 - 10 March 2017), 4th Non standard period (20 March 2017 - 5 May 2017), 5th Non standard period (30 October 2017 - 15 December 2017), 1st Non standard period (12 June 2017 - 21 July 2017)
Domestic Tuition Fees (NZD) $2,101.25
International Tuition Fees (NZD) $2,750.00

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Limited to
DipBusAdmin, MBA, PGDipHealMgt, MHealSc
Contact
mbainfo@otago.ac.nz
Teaching staff
Convenor: Susan Steer
Textbooks
Course Reader
Graduate Attributes Emphasised
Global perspective, Interdisciplinary perspective, Lifelong learning, Communication, Critical thinking, Cultural understanding, Ethics, Information literacy, Research, Self-motivation, Teamwork.
View more information about Otago's graduate attributes.
Learning Outcomes
On completion of this course students should be able:
  • To understand the bases of measurement and valuation accountants use in preparing conventional general purpose financial statements, and the limitations of these statements for decision making
  • To analyse and interpret these financial statements
  • To understand published consolidated financial statements and supporting information
  • To critically evaluate financial accounting and reporting practices
  • To understand the role of financial reporting in the corporate governance of organisations
  • To understand how managers' information needs differ from other stakeholders in organisations
  • To understand that different cost concepts are appropriate in different decision contexts
  • To understand, interpret and apply accounting information and techniques typically used within organisations in planning, control and non-routine decision scenarios
  • To understand the limitations of conventional management accounting techniques
  • To develop appropriate performance management systems for both profit focused and not-for-profit organisations
  • To understand that in developing an effective performance management system, a strategic focus is necessary

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Timetable

3rd Non standard period (23 January 2017 - 10 March 2017)

Location
Dunedin
Teaching method
This paper is taught through Distance Learning
Learning management system
Blackboard

4th Non standard period (20 March 2017 - 5 May 2017)

Location
Dunedin
Teaching method
This paper is taught through Distance Learning
Learning management system
Blackboard

5th Non standard period (30 October 2017 - 15 December 2017)

Location
Dunedin
Teaching method
This paper is taught through Distance Learning
Learning management system
Blackboard

1st Non standard period (12 June 2017 - 21 July 2017)

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

The basis of measurement and valuation used in financial and management accounting, and views on the different accounting approaches to support business decisions.

Analyse and interpret financial statements, understand the basis of measurement and valuation that accountants use in preparing conventional general purpose financial statements, and the limitations of these statements for decision making.

Paper title Accounting
Paper code BMBA507
Subject Business Administration
EFTS 0.1250
Points 15 points
Teaching period(s) 1st Non standard period (5 February 2018 - 30 March 2018), 4th Non standard period (13 August 2018 - 5 October 2018), 1st Non standard period (23 April 2018 - 8 June 2018)
Domestic Tuition Fees Tuition Fees for 2018 have not yet been set
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

^ Top of page

Limited to
DipBusAdmin, MBA, PGDipHealMgt, MHealSc
Contact
mbainfo@otago.ac.nz
Teaching staff
Convenor: Susan Steer
Textbooks
Course Reader
Graduate Attributes Emphasised
Global perspective, Interdisciplinary perspective, Lifelong learning, Communication, Critical thinking, Cultural understanding, Ethics, Information literacy, Research, Self-motivation, Teamwork.
View more information about Otago's graduate attributes.
Learning Outcomes
On completion of this course students should be able:
  • To understand the bases of measurement and valuation accountants use in preparing conventional general purpose financial statements, and the limitations of these statements for decision making
  • To analyse and interpret these financial statements
  • To understand published consolidated financial statements and supporting information
  • To critically evaluate financial accounting and reporting practices
  • To understand the role of financial reporting in the corporate governance of organisations
  • To understand how managers' information needs differ from other stakeholders in organisations
  • To understand that different cost concepts are appropriate in different decision contexts
  • To understand, interpret and apply accounting information and techniques typically used within organisations in planning, control and non-routine decision scenarios
  • To understand the limitations of conventional management accounting techniques
  • To develop appropriate performance management systems for both profit focused and not-for-profit organisations
  • To understand that in developing an effective performance management system, a strategic focus is necessary

^ Top of page

Timetable

1st Non standard period (5 February 2018 - 30 March 2018)

Location
Dunedin
Teaching method
This paper is taught through Distance Learning
Learning management system
Blackboard

4th Non standard period (13 August 2018 - 5 October 2018)

Location
Dunedin
Teaching method
This paper is taught through Distance Learning
Learning management system
Blackboard

1st Non standard period (23 April 2018 - 8 June 2018)

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard