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ACCT315 Advanced Financial Accounting

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

This paper aims to develop the conceptual and technical proficiency of students in advanced aspects of financial accounting and reporting.
It will build on competence already acquired in prior studies, primarily ACCT 102 (Principles of Accounting) and ACCT 211 (Financial Accounting and Reporting).

Paper title Advanced Financial Accounting
Paper code ACCT315
Subject Accounting
EFTS 0.15
Points 18 points
Teaching period Semester 1 (On campus)
Domestic Tuition Fees (NZD) $887.55
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

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Prerequisite
ACCT 211
Schedule C
Commerce
Contact

Dr Yimei Man

Teaching staff

Lecturer: Dr Yimei Man

Paper Structure

This paper aims to develop the conceptual and technical proficiency of students in advanced aspects of financial accounting and reporting.
It will build on competence already acquired in prior studies, primarily ACCT 102 Principles of Accounting and ACCT 211 Financial Accounting and Reporting.

Teaching Arrangements
This paper is taught through lectures and tutorials.
Textbooks
  • Loftus, J., Leo, K., Daniliuc, S., Boys, N., Luke, B., Ang, H. N., & Byrnes, K. (2020). Financial reporting. John Wiley & Sons.

  • Deegan. C. (2020) Financial Accounting 9th edition. McGraw-Hill. ISBN / EAN: 9781743767672

  • New Zealand Accounting Standards (NZ IAS), available at https://www.xrb.govt.nz/standards/accounting-standards/
  • Course outline
    View the course outline for ACCT 315
    Graduate Attributes Emphasised
    Lifelong learning, Communication, Critical thinking, Self-motivation, Teamwork.
    View more information about Otago's graduate attributes.
    Learning Outcomes

    Students who complete this paper will be able to:

    • Account for income tax and correctly present and disclose this information in the financial statements
    • Account for and apply for the principles relating to the preparation of group financial statements
    • Account for foreign currency transactions and translate the financial statements of foreign operations
    • Calculate basic and diluted earnings per share and correctly present and disclose these in the financial statements

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    Additional Information

    Further information about teaching staff, tutorial times, assessment details, reading lists and learning objectives is available in the PDF below.

    Download Course Outline for ACCT315 (2017 Semester 1)  (PDF 444 KB)

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    Timetable

    Semester 1

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

    Lecture

    Stream Days Times Weeks
    Attend
    L1 Wednesday 09:00-09:50 9-15, 17-22
    Wednesday 15:00-15:50 9-15, 17-22

    Tutorial

    Stream Days Times Weeks
    Attend one stream from
    T1 Friday 13:00-14:50 9-14, 17-22
    T2 Friday 15:00-16:50 9-14, 17-22
    T3 Friday 10:00-11:50 9-14, 17-22