ACCTN102-21H (HAM)

Introductory Financial Accounting

15 Points

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Division of Management
School of Accounting, Finance and Economics

Staff

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Convenor(s)

Lecturer(s)

Administrator(s)

: maxine.hayward@waikato.ac.nz

Placement/WIL Coordinator(s)

Tutor(s)

Student Representative(s)

Lab Technician(s)

Librarian(s)

: clive.wilkinson@waikato.ac.nz

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.
    • For extensions starting with 9: dial +64 7 837 extension.
    • 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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An introductory computer-based accounting paper emphasising the preparation of accounting records. This paper provides opportunity to learn the language of accounting through addressing practical problems.
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Paper Structure

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  • 2 x 2-hour lecture per week
  • 2 x 2-hour workshop per week
  • 1 x 2-hour computer lab tutorial per week.

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Learning Outcomes

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Students who successfully complete the course should be able to:

  • 1. Familiarise students with computerised accounting systems and recording procedures, and
    Linked to the following assessments:
  • 2. Provide opportunity to learn the “language of accounting” through practical problems.
    Linked to the following assessments:
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Assessment

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Assessment is by course work during the semester and by formal examination at the end of the semester on a 1:0 ratio. Your final mark and grade for the paper will be a weighted average of your course work marks.

There is a paper policy that students are required to attend no less than 80% of lab tutorials and workshops. Please note that for the ACCTN102-21H: Introductory Financial Accounting paper, this means that you cannot miss more than 1 (2 hours) lab tutorial and 1 (2 hours) workshop. If you miss more than 1 lab tutorial and 1 workshop and you have not discussed the situation with your paper convenor, you will be deemed to have unsatisfactorily completed the course-work requirements and may fail the paper.

Important Notice:
Please note very carefully that any issues of plagiarism will be taken up for Disciplinary Action and the student(s) affected may either receive a zero mark for the assessment item and/or receive a fail grade for the paper.

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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Online tests
Average of All
6
2. Online Test 1
8 Jan 2021
10:00 AM
-
3. Online Test 2
15 Jan 2021
10:00 AM
-
4. Online Test 3
22 Jan 2021
10:00 AM
-
5. Online Test 4
29 Jan 2021
10:00 AM
-
6. Online Test 5
5 Feb 2021
10:00 AM
-
7. Online Test 6
12 Feb 2021
10:00 AM
-
8. Lab Work
12
  • Hand-in: In Lab
9. Tests
28 Jan 2021
9:00 AM
30
  • Hand-in: In Lecture
10. Accounting Practice Case Set
6
  • Online: Submit through Moodle
11. Xero Lab Test
6
  • Hand-in: In Lab
12. Workshop Homework
Average of All
7
  • Hand-in: In Workshop
13. Workshop Homework - Week 1
-
  • Hand-in: In Workshop
14. Workshop Homework - Week 2
-
  • Hand-in: In Workshop
15. Workshop Homework - Week 3
-
  • Hand-in: In Workshop
16. Workshop Homework - Week 4
-
  • Hand-in: In Workshop
17. Workshop Homework - Week 5
-
  • Hand-in: In Workshop
18. Workshop Homework - Week 6
-
  • Hand-in: In Workshop
19. Final Test (3 Hours)
11 Feb 2021
9:00 AM
33
  • Hand-in: In Lecture
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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Low, M, Davey, H., Ling, A., Sharma, U; Cheng, A. (2013), Accounting Principles and Practices for New Zealand Students, Cengage Learning, Australia (3rd Edition)

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Recommended Readings

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Hoggett, J., Medlin, J., Chalmer, K., Beattiem C., Hellmann, A., Maxfield, J. (2018) Accounting, Wiley, Milton, Qld (10th edition)

Tankersley, B. (2014). 2014 Review of Xero Accounting and Xero Partner Platform, CPA Practice Advisor, Vol.24(1), p.7

Academic research

Endrawes, M., Feng, Z., Lu, M., & Shan, Y. (2018). Audit committee characteristics and financial statement comparability. Accounting & Finance, online, 35 pages. doi:10.1111/acfi.12354.

Park, K. (2018). Financial reporting quality and corporate innovation. Journal of Business Finance & Accounting, vol. 45(7-8), pp.871-894

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Other Resources

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Online Support

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If you require online support for moodle please email helpdesk at: wmshelp@waikato.ac.nz
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Workload

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Note: Based on a normal 6 weeks semester, Summer School is adjusted accordingly from a 12 week teaching period.
Course Requirements:Time Required per Week:Total Time required: (6 teaching weeks)

Lectures

4 hours

24 hours

Workshops

4 hours

24 hours

Lab Tutorials

2 hour

12 hours

Complete readings and prepare for weekly online tests, workshop/lab tutorial problems

10 hours

60 hours

Total

20 hours

120 hours

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Linkages to Other Papers

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This paper provides an important link to other accounting papers. The learning and understanding of how to prepare accounting information, is important, if you wish to pursue a major in accounting. This paper is a pre-requisite for students wishing to do a major in accounting and do not have a Bursary pass in accounting.
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Prerequisite(s)

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT102, ACCT209

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