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ACCT421 Financial Accounting

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The mechanics of financial accounting, the accounting environment and professional standards. Basic accounting concepts, principles, and reporting with applications to actual business settings.

The MProfAcct is open to graduates who have a bachelor's degree in any discipline and wish to obtain a post graduate qualification in accounting.

Paper title Financial Accounting
Paper code ACCT421
Subject Accounting
EFTS 0.1667
Points 20 points
Teaching period Semester 1 (On campus)
Domestic Tuition Fees (NZD) $1,113.72
International Tuition Fees (NZD) $5,177.04

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ACCT 102, ACCT 211
Limited to

Bachelors degree in any discipline with minimum of a B+ grade average.

Applicants for whom English is not their first language must have an IELTS (Academic) score of 6.5 with no band less than 6.

Teaching staff

Dr Tahir Suleman and Dr Mariela Carvajal

Paper Structure
Financial Accounting forms one part of a set of three papers. These are designed to be taken concurrently as preparation for a full year of subsequent study.
Teaching Arrangements
Lectures, tutorials and directed readings.
Textbooks are not required for this paper.
Course outline
View the most recent Course Outline
Graduate Attributes Emphasised
Critical thinking, Self motivation.
View more information about Otago's graduate attributes.
Learning Outcomes
This paper is proposed as an essential element of the MProfAcct qualification. As a conversion course to enable students to seek professional accreditation, there is a need to provide a range of required study topics.

This paper focuses on the mechanics of financial accounting plus the accounting environment and professional standards, compulsory prerequisite knowledge for subsequent advanced-level papers.

Related undergraduate coverage of the same topics requires at least two full 18-point papers and two semesters. This combines the topics into a single semester paper, especially designed for the MProfAcct. The volume and intensity of study required will present a significant challenge, appropriate for more mature, postgraduate students.

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Semester 1

Teaching method
This paper is taught On Campus
Learning management system


Stream Days Times Weeks
A1 Thursday 10:00-11:50 13, 15-16, 18-22
L1 Thursday 10:00-11:50 9-12
Friday 09:00-11:50 15-22
Friday 15:00-16:50 9-12