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    Overview

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

    This paper is designed as a pre-requisite for students wanting to continue into 200-level accounting courses. It reviews the basic concepts, principles and techniques of financial accounting. Its focus is on preparing financial statements using the double entry system. This enables a deeper examination and evaluation of basic financial reports than was possible in BSNS 115. Further, this offers an introduction to some of the current issues relating to accounting and accountability.

    About this paper

    Paper title Principles of Accounting
    Subject Accounting
    EFTS 0.15
    Points 18 points
    Teaching period(s) Semester 1 (On campus)
    Semester 2 (On campus)
    Domestic Tuition Fees ( NZD ) $993.75
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    Prerequisite
    BSNS 107 or BSNS 115
    Schedule C
    Commerce
    Contact

    S1 - mariela.carvajal@otago.ac.nz

    S2 - frederico.botafogo@otago.ac.nz

    Teaching staff

    S1 - Dr Mariela Carvajal-Gallardo

    S2 - Dr Frederico Botafogo

    Teaching Arrangements
    This paper is taught through lectures and tutorials and computer labs.
    Textbooks

    Recommended:

    Carlon, S., McAlpine, R., Lee, C., Mitrione, L., Kirk, N., and Wong, L. (2019). Financial accounting: Reporting, analysis and decision making. 6th Edition. Wiley & Sons Australia.

    Marshall, D., McCartney, J., van Rhyn, D., McManus, W., and Viele, D. (2010). Accounting: What the numbers mean. 2nd Edition. McGraw Hill Australia.

    Hoggett, J., Medlin, J., Chalmers, K., Beattie, C., Hellmann, A., and Maxfield J. (2018). Accounting. 10th Edition. Wiley & Sons Australia.

    Birt, J., Chalmers, K., Maloney, S., Brooks, A., and Oliver J. (2017). Accounting: Business reporting for decision making. 6th Edition. Wiley & Sons 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

    Timetable

    Semester 1

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

    Lecture

    Stream Days Times Weeks
    Attend
    A1 Tuesday 10:00-10:50 9-16, 18-22
    Thursday 10:00-10:50 9-16, 18-22
    Friday 11:00-11:50 9-15, 18-22

    Tutorial

    Stream Days Times Weeks
    Attend one stream from
    A1 Wednesday 13:00-13:50 10-16, 18-22
    A2 Thursday 13:00-13:50 10-16, 18-22
    A3 Wednesday 11:00-11:50 10-16, 18-22
    A4 Tuesday 14:00-14:50 10-16, 18-22

    Semester 2

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

    Lecture

    Stream Days Times Weeks
    Attend
    A1 Monday 13:00-13:50 29-35, 37-42
    Thursday 09:00-09:50 29-35, 37-42
    Friday 08:00-08:50 29-35, 37-42

    Tutorial

    Stream Days Times Weeks
    Attend one stream from
    A1 Thursday 10:00-10:50 29-35, 37-42
    A2 Thursday 11:00-11:50 29-35, 37-42
    A3 Thursday 14:00-14:50 29-35, 37-42
    A4 Thursday 13:00-13:50 29-35, 37-42
    A5 Tuesday 13:00-13:50 29-35, 37-42
    A6 Friday 14:00-14:50 29-35, 37-42
    A7 Tuesday 14:00-14:50 29-35, 37-42
    A8 Monday 14:00-14:50 29-35, 37-42
    A9 Monday 15:00-15:50 29-35, 37-42
    A10 Tuesday 15:00-15:50 29-35, 37-42
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