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 | 0.125 |
| Points | 15 points |
| Teaching period | 1st Non standard period (19 June 2023 - 30 July 2023) (Distance learning) |
| Domestic Tuition Fees (NZD) | $2,355.75 |
| International Tuition Fees | Tuition Fees for international students are elsewhere on this website. |
- 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
- More information link
For information on the parallel paper available for the English Language version of the MBA, please see BMBA507
- Teaching staff
Convenor: mba.manager@otago.ac.nz
- 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
