ACCTN101-21X (SPE)

Accounting for Management

15 Points

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Division of Management
School of Accounting, Finance and Economics


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You can contact staff by:

  • Calling +64 7 838 4466 select option 1, then enter the extension.
  • Extensions starting with 4, 5, 9 or 3 can also be direct dialled:
    • For extensions starting with 4: dial +64 7 838 extension.
    • For extensions starting with 5: dial +64 7 858 extension.
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    • For extensions starting with 3: dial +64 7 2620 + the last 3 digits of the extension e.g. 3123 = +64 7 262 0123.
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Paper Description

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This course introduces students to the basic concepts of financial and management accounting. This includes identifying, measuring, classifying and recording of transactions in the journal and the ledger, and the preparation of financial statements. Budgeting and cost-volume-profit analyses are also introduced here and an integrated approach is taken to decision making.
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Paper Structure

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This paper is a Core Course type and has a Course Credit of 4. SISU Course code is ACF403 (NZ)

The paper is on campus and you will be marked on attendance and class participation, along with assignments, a mid term exam and final exam.

The course objectives are to:

  • help students understand the basic theory and conceptual framework of financial accounting;
  • enable students to understand how to identify, measure, record and report basic economic transactions;
  • equip students with the knowledge of preparing balance sheet, income statement and statement of cash flow;
  • provide students with the basic knowledge of budgeting and cost-volume-profit analyses;
  • enable students to diagnose financial position and operating performance by conducting financial analysis.
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Learning Outcomes

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Students who successfully complete the paper should be able to:

  • demonstrate an understanding of the role of accounting in society;
    Linked to the following assessments:
  • recognise that financial accounting is a social construct, subject to a regulatory framework;
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  • analyse financial transactions using the accounting equation;
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  • prepare, analyse and interpret financial accounting reports
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  • compare the performance of one business with others, and the returns on business with those on other investment options;
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  • plan and control revenues and expenses through budgeting;
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  • make decisions with the applicaiton of cost-volume profit analysis.
    Linked to the following assessments:
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Note that there are assignments due before each lesson and these are based on the chapters you should have completed in preparation.

Please ensure that you check the schedule for due dates.

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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 70:30. There is no final exam. The final exam makes up 30% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 70:30 or 0:0, whichever is more favourable for the student. The final exam makes up either 30% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Exam
2. Attendance
  • In Class: In Lecture
3. Class participation
  • In Class: In Lecture
4. Assignments
  • Other: Due before the next lesson - refer to Schedule
5. Mid-term Exam
  • In Class: In Lecture
6. In-class assessments (3 x 5% assessments per Semester)
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Required Readings

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Warren, C. S., Reeve, J. M. & Duchac,J. E. (2017). Accounting: The Financial and Management Accounting Chapters (25th edition). Beijing: China Renmin University Press.

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Recommended Readings

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Supplementary Readings:

  1. Accounting Standard for Business Enterprises, 2007.
  2. Liu, Y. & Chen, L.J. (2012).Intermediate Accounting. North-eastern University of Finance and Economic Press.
China Financial & Economic Publishing House. (2014). 2014 CPA Test Tutorial – Accounting. The Chinese Institute of Certified Public Accountants. (;
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Online Support

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Online resources and support.
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For this paper, you should expect to spend around 150 hours in total during the semester. This includes preparing for class, attending lectures and tutorials, reading, working on assignments and studying for tests and examinations (as appropriate).
Attendance (5%)
Class participation (15%)
Assignments (15%)
In-class assessments (15%: 3 assessments/semester, 5%/each)
Mid-term Exam 20%
Final Exam30%
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Linkages to Other Papers

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Restricted papers: ACCT101

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