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ACCT102 Principles of Accounting

A foundation for further studies in accounts preparation. Examines underlying concepts, principles and techniques of financial accounting and reporting.

Paper title Principles of Accounting
Paper code ACCT102
Subject Accounting
EFTS 0.1500
Points 18 points 18 points
Teaching period(s) First Semester, Second Semester
Domestic Tuition Fees (NZD) $829.65
International Tuition Fees (NZD) $3,993.30

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Prerequisite
BSNS 107 or BSNS 115
Schedule C
Commerce
Contact
rakesh.pandey@otago.ac.nz
Teaching staff
Dr Rakesh Pandey and Dr Kate Wynn-Williams
Paper Structure
This paper is a prerequisite for students wanting to continue into 200-level accounting papers. It presents basic concepts, principles and techniques of financial accounting, including the double-entry system. The paper enables a deeper examination and evaluation of basic financial reports than was possible in the previously offered paper BSNS 115 Accounting and Information Systems, and it offers an introduction to some of the current issues relating to accounting.
Teaching Arrangements
This paper is taught through lectures and tutorials and computer labs.
Textbooks
Low, M., Davey, H., Ling, A., Sharma, U. and Cheng, A. (2013). Accounting Principles and Practice for New Zealand Students. Cengage Learning Australia.
Course outline
View the most recent Course Outline
Graduate Attributes Emphasised
Self-motivation.
View more information about Otago's graduate attributes.
Learning Outcomes
  • To explore some current conceptual issues relating to accounting, including ethics and issues of responsibility
  • To introduce the legislative and professional environment with respect to accounting in New Zealand
  • To learn double-entry accounting techniques and to translate business activities into a full set of financial reports
  • To continue developing an understanding of what the basic financial reports communicate to readers and how basic financial reports are used in business
  • To gain skills in independent research and team presentations

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Timetable

First Semester

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

Lecture

Stream Days Times Weeks
Attend
L1 Tuesday 12:00-12:50 9-13, 15-22
Wednesday 15:00-15:50 9-13, 15-16, 18-22
Thursday 15:00-15:50 9-13, 15-22

Tutorial

Stream Days Times Weeks
Attend one stream from
T1 Tuesday 13:00-13:50 9-13, 15-22
T2 Tuesday 16:00-16:50 9-13, 15-22
T3 Thursday 12:00-12:50 9-13, 15-22
T4 Thursday 13:00-13:50 9-13, 15-22

Second Semester

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

Lecture

Stream Days Times Weeks
Attend
M1 Tuesday 12:00-12:50 28-34, 36-41
Wednesday 12:00-12:50 28-34, 36-41
Thursday 12:00-12:50 28-34, 36-41

Tutorial

Stream Days Times Weeks
Attend one stream from
T1 Tuesday 09:00-09:50 28-34, 36-41
T2 Tuesday 11:00-11:50 28-34, 36-41
T3 Tuesday 14:00-14:50 28-34, 36-41
T4 Tuesday 15:00-15:50 28-34, 36-41
T5 Tuesday 16:00-16:50 28-34, 36-41
T6 Thursday 09:00-09:50 28-34, 36-41
T7 Thursday 13:00-13:50 28-34, 36-41
T8 Thursday 15:00-15:50 28-34, 36-41