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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|
|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.|
- ACCT 211
- Schedule C
- 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.
There is no textbook required for this paper. 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
- Deegan. C. (2020) Financial Accounting 9th edition. McGraw-Hill. ISBN / EAN: 9781743767672
- New Zealand Accounting Standards (NZ IAS)
- 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