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    Development of students’ theoretical and technical proficiency in the advanced areas of financial accounting.

    About this paper

    Paper title Advanced Financial Accounting
    Subject Accounting
    EFTS 0.15
    Points 18 points
    Teaching period Semester 1 (On campus)
    Domestic Tuition Fees ( NZD ) $937.50
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    ACCT 211
    Schedule C

    Dr Yimei Man

    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.
    • Loftus, J., Leo, K., Daniliuc, S., Boys, N., Luke, B., Ang, H. N., & Byrnes, K. (2020). Financial reporting. John Wiley & Sons.
    • Deegan. C. (2020) Financial Accounting 9th edition. McGraw-Hill. ISBN / EAN: 9781743767672
    • New Zealand Accounting Standards (NZ IAS), available at
    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


    Semester 1

    Teaching method
    This paper is taught On Campus
    Learning management system


    Stream Days Times Weeks
    A1 Tuesday 15:00-15:50 9-13, 15-22
    Wednesday 14:00-14:50 9-13, 15-22


    Stream Days Times Weeks
    Attend one stream from
    T1 Friday 13:00-14:50 9-12, 15-22
    T2 Friday 15:00-16:50 9-12, 15-22
    T3 Friday 10:00-11:50 9-12, 15-22
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