ACCTN202-18B (HAM)

Intermediate Financial Accounting

15 Points

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Waikato Management School
Te Raupapa
School of Accounting, Finance and Economics

Staff

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Convenor(s)

Lecturer(s)

Administrator(s)

: maxine.hayward@waikato.ac.nz

Placement 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 or 9 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.
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Paper Description

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The paper will consolidate the fundamental accounting material from the first year and provide an informed platform to underpin your further study in accounting.

Standards promulgated by the international accounting profession and examples of New Zealand practice will provide the principal basis for discussion of issues and exercises covered in the paper. The readings are to help develop your understanding of current accounting practices.

This paper takes you beyond the mastery of technical skills. Accountants of today (and tomorrow) are expected to be able to make informed choices, exercise judgement and provide good advice. Further, they are expected to withstand the pressures to be creative in ways that are contrary to what is expected of a professional person.

This is a required paper for CA ANZ and is a prerequisite for many of our Level 3 papers.


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Paper Structure

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This paper will require substantial time to be spent outside of class working through the textbook, exercises and readings.
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Learning Outcomes

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Students who successfully complete the course should be able to:

  • The primary objectives of this paper are to:
    1. Help you understand the New Zealand Financial Reporting Framework including regulations and professional pronouncements relating to financial reporting. Standards promulgated by the international accounting profession and examples of New Zealand practice will provide the principal basis for discussion of issues and exercises covered in the paper.
    2.Help you consolidate your knowledge on fundamental accounting material including accounting for capital, reserves, assets, liabilities, income and revenue, partnerships, presentation and disclosure of financial information for companies, group structures and analysis and interpretation of financial statements. The topics covered in this paper are intended to provide an informed platform to underpin professional practice and continuing education in accounting.
    Linked to the following assessments:
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Assessment

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The assessable work as advised in the Components List of your paper outline.
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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 50:50. There is no final exam. The final exam makes up 50% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 50:50 or 0:0, whichever is more favourable for the student. The final exam makes up either 50% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Test 1
15 Aug 2018
2:00 PM
12.5
  • Hand-in: In Lecture
2. Test 2
3 Oct 2018
2:00 PM
12.5
  • Hand-in: In Lecture
3. Tutorial Participation & Tutorial Assignment
10
  • In Class: In Tutorial
4. Assignment
19 Sep 2018
12:00 PM
15
  • Online: Submit through Moodle
5. Exam
50
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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Deegan, C. and Samkin, G. (2013). New Zealand Financial Accounting, 6th Edition, McGraw-Hill, Auckland, New Zealand.

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Recommended Readings

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ADDITIONAL TEXT

Alfredson, K, Leo, K, Picker, R, Pacter, P and Radford, J. (2005). Applying International Accounting Standards, John Wiley & Sons Australia, Ltd, Milton, Queensland, Australia.

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Other Resources

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Specify any other resources that students will benefit from accessing. You may like to include other learning resources such as online recordings etc.
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Online Support

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

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1 x 1-hour lecture and 1 x 2-hour lecture
1 x one hour tutorial
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Linkages to Other Papers

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Note any linkages to other papers where the linkage is of importance.
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Prerequisite(s)

Prerequisite papers: ACCTN101 and 16 credits at Level 3 in NCEA Accounting, or ACCTN101 or ACCT101 and ACCTN102 or ACCT102, ACCTN203, or NCEA Scholarship Accounting, or 20 credits at Level 3 in NCEA Accounting, or at the discretion of the Chairperson of Department.

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT202

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