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.
Students who successfully complete the paper should be able to:
Linked to the following assessments:
- Prepare financial reports for limited liability companies in accordance with generally accepted accounting practice, financial reporting standards detailed in the topic list below.
- Understand the fundamental accounting principles and practices in accounting for business combinations.
- Prepare consolidated financial statements in accordance with generally accepted accounting practice.
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.
Error: Assessment components must add up to 100%
At least one Assessment Component needs to be entered
|Component Description||Due Date||Time||Percentage of overall mark||Submission Method||Compulsory|
|1. Test 1||
17 Sep 2021
|2. Test 2||
8 Oct 2021
21 Oct 2021
Required and Recommended Readings*
Deegan, C. & Samkin, G., (2013) New Zealand Financial Accounting 6e, McGraw-Hill
Samkin, G., & Deegan, C. (2010). Calculating non-controlling interest in the presence of goodwill impairment. Accounting Research Journal, 23(2), 213-233. https://www.researchgate.net/publication/47277912_Calculating_non-controlling_interest_in_the_presence_of_goodwill_impairment
Sidhu, B. K. (1996). The ‘new’deferred tax: A comment on AARF discussion paper no. 22 ‘Accounting for Income Tax’. Australian Accounting Review, 6(11), 37-49. https://onlinelibrary.wiley.com/doi/pdf/10.1111/j.1835-2561.1996.tb00006.x
Sikka, P., & Willmott, H. (2010). The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness. Critical Perspectives on Accounting, 21(4), 342-356. https://www.sciencedirect.com/science/article/pii/S1045235410000481
Sikka, P. (2017). Accounting and taxation: Conjoined twins or separate siblings?. Accounting Forum 41(4) 390-405. https://www.tandfonline.com/doi/full/10.1016/j.accfor.2016.12.003
The references at the end of each chapter in the text book make references to academic papers that you may find useful
3 hours lectures per week
1 hour tutorial per week
Tutorial homework to be completed in your own time.
Reading prior to class
Test and Exam revision
Linkages to Other Papers*
Prerequisite papers: ACCT202 or ACCTN202
Restricted papers: ACCT302