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Accounting 300-level papers

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.

Read about Finance 300-level papers.

ACCT 302 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.

ACCT 302: prerequisites, restrictions, fees and timetables, course outline and more

ACCT 306 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.

ACCT 306: prerequisites, restrictions, fees and timetables, course outline and more

ACCT 307 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.

ACCT 307: prerequisites, restrictions, fees and timetables, course outline and more

ACCT 310 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.

ACCT 310: prerequisites, restrictions, fees and timetables, course outlines and more

ACCT 315 Advanced Financial Accounting (S1)

Development of students’ theoretical and technical proficiency in the advanced areas of financial accounting.

ACCT 315: prerequisites, restrictions, fees and timetables, course outline and more

ACCT 320 Accounting Theory (not offered in 2022)

Exposes students to the conceptual underpinnings of accountancy from historical, logical and theoretical perspectives. Both professional and academic literatures are examined.

ACCT 320: prerequisites, restrictions, fees and timetables, course outline and more

ACCT 325 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.

ACCT 325: prerequisites, restrictions, fees and timetables, course outline and more

ACCT 360 Advanced Accounting Analytics (S1)

Advanced topics in accounting analytics with an emphasis on applying contemporary tools for accountants such as Power BI, Alteryx and Tableau to identify business problems, analyse, forecast and visualise data.

ACCT 360: prerequisites, restrictions, fees and timetables, and more

ACFI 359 Research Methods (not offered in 2022)

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.

ACFI 359: prerequisites, restrictions, fees and timetables, course outline and more

ACTP 311 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.

ACTP 311: prerequisites, restrictions, fees and timetables, course outline and more

ACTP 312 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.

ACTP 312: prerequisites, restrictions, fees and timetables, course outline and more

Accounting papers at other levels

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