Read about the selection of Accounting 300-level papers available at Otago. From management accounting and advanced financial accounting to auditing and taxation – our 300-level papers will give you a solid knowledge base to help launch your career or enable you to go on to postgraduate study.
ACCT302 Accounting Performance Management (S1)
Management accounting’s role in designing and operating organisational systems that direct, motivate and evaluate employee action. Associations and information flows between strategic plans and budget targets, measures and incentives are examined.
ACCT306 Accounting Information Systems (S2)
Employs a conceptual framework to emphasise the professional and legal responsibility of accountants, auditors, and management for the design, operation and control of AIS applications.
ACCT307 Management Accounting (S2)
A systematic and in-depth analytic treatment of management accounting topics that encourages the application of analytic reasoning and use of formal models to assist managers in decision making and control activities.
ACCT310 Financial Statement Analysis (S2)
The analysis and interpretation of corporate financial statements using appropriate technology, and problems associated with the use of financial information for decision making.
ACCT315 Advanced Financial Accounting (S1)
Development of students’ theoretical and technical proficiency in the advanced areas of financial accounting.
ACCT320 Accounting Theory (not offered in 2021)
Exposes students to the conceptual underpinnings of accountancy from historical, logical and theoretical perspectives. Both professional and academic literatures are examined.
ACCT325 Corporate Sustainability Accounting and Reporting (S2)
A detailed overview of social and environmental accounting and corporate sustainability practices, including latest trends in corporate sustainability reporting.
ACFI359 Research Methods (S2)
Provides an understanding of research processes and methods, databases, and underlying literature in both accountancy and finance. Promotes the capacity to develop and present a research proposal.
ACTP311 Auditing Practice (S1)
The nature and purpose of auditing, regulatory and professional requirements, audit procedures, the audit report. Please note that ACTP311 cannot count into your accountancy 300 level major requirements.
ACTP312 Taxation Practice (S2)
Elements of taxation, direct and indirect taxation for individuals and corporate entities. Please note that ACTP312 cannot count into your accountancy 300 level major requirements.
Accounting papers at other levels
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