Development of students’ theoretical and technical proficiency in the advanced areas of financial accounting.
|Paper title||Advanced Financial Accounting|
|Teaching period||First Semester|
|Domestic Tuition Fees (NZD)||$846.30|
|International Tuition Fees (NZD)||$4,073.10|
- ACCT 211
- Schedule C
- Teaching staff
- Dr Samuel Benjamin
- 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 https://www.xrb.govt.nz/accounting-standards/for-profit-entities/
- 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
- 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