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ACCT315 Advanced Financial Accounting

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

Paper title Advanced Financial Accounting
Paper code ACCT315
Subject Accounting
EFTS 0.15
Points 18 points
Teaching period First Semester (On campus)
Domestic Tuition Fees (NZD) $872.70
International Tuition Fees (NZD) $4,405.05

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ACCT 211
Schedule C

Teaching staff

To be announced.

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.

There is no primary text book for this course. However students could refer to the following;

Deegan. C. and, Samkin, G. (2012) New Zealand Financial Accounting 6th edition. McGraw-Hill. ISBN-13: 978-007101308-6, ISBN-10: 007101308-3

New Zealand Accounting Standards (NZ IAS), available at

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:

  • Understand concepts, principles, rules and procedures relating to business combinations and partnerships
  • Demonstrate the technical expertise required in the preparation of consolidated financial statements for groups of companies, including valuation of non-controlling interests, intra-entity transactions and complex group structures
  • Understand and apply accounting concepts relating to formation, operation, termination and liquidation of partnerships

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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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First Semester

Teaching method
This paper is taught On Campus
Learning management system


Stream Days Times Weeks
L1 Wednesday 09:00-09:50 9-13, 15-22
Wednesday 15:00-15:50 9-13, 15-22


Stream Days Times Weeks
Attend one stream from
T1 Friday 13:00-14:50 9-12, 15-22
T2 Friday 15:00-16:50 9-12, 15-22
T3 Friday 10:00-11:50 9-12, 15-22