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CMBA507 Accounting

2021 information for papers will be published in early September. 

The basis of measurement and valuation used in financial and management accounting, and views on the different accounting approaches to support business decisions.

Analyse and interpret financial statements, understand the basis of measurement and valuation that accountants use in preparing conventional general purpose financial statements, and the limitations of these statements for decision making.

Paper title Accounting
Paper code CMBA507
Subject Business Administration
EFTS 0.1250
Points 15 points
Teaching period 1st Non standard period (20 July 2020 - 28 August 2020)
Domestic Tuition Fees (NZD) $2,229.88
International Tuition Fees (NZD) $3,622.50

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Restriction
BMBA 507
Limited to
MBA
Notes
Only available to students enrolled in the Chinese Language version of the MBA.
Eligibility

Enrolments for this paper require departmental permission. View more information about departmental permission.

Contact

otagomba@otago.ac.nz

Teaching staff

Convenor: Susan Steer

Textbooks

Textbooks are not required for this paper

Graduate Attributes Emphasised

Global perspective, Interdisciplinary perspective, Lifelong learning, Communication, Critical thinking, Cultural understanding, Ethics, Information literacy, Research, Self-motivation, Teamwork.
View more information about Otago's graduate attributes.

Learning Outcomes

On completion of this course students should be able:

  • To understand the bases of measurement and valuation accountants use in preparing conventional general purpose financial statements, and the limitations of these statements for decision making
  • To analyse and interpret these financial statements
  • To understand published consolidated financial statements and supporting information
  • To critically evaluate financial accounting and reporting practices
  • To understand the role of financial reporting in the corporate governance of organisations
  • To understand how managers' information needs differ from other stakeholders in organisations
  • To understand that different cost concepts are appropriate in different decision contexts
  • To understand, interpret and apply accounting information and techniques typically used within organisations in planning, control and non-routine decision scenarios
  • To understand the limitations of conventional management accounting techniques
  • To develop appropriate performance management systems for both profit focused and not-for-profit organisations
  • To understand that in developing an effective performance management system, a strategic focus is necessary

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Timetable

1st Non standard period (20 July 2020 - 28 August 2020)

Location
Dunedin
Teaching method
This paper is taught through Distance Learning
Learning management system
Other