
ACCTN302-21H (HAM)
Financial Accounting
15 Points
Staff
Convenor(s)
Grant Samkin
9257
MSB.3.05
grant.samkin@waikato.ac.nz
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Administrator(s)
Librarian(s)
You can contact staff by:
- Calling +64 7 838 4466 select option 1, then enter the extension.
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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.
Paper Description
This paper examines various issues of accounting practice and research. The paper aims to foster critical and independent thinking, enhance analytical ability, creativity and initiative in students. Although the development of technical skills is important, students are encouraged to develop intellectual ability so as to be in a position to reflect upon current accounting practice in a critical manner.
This paper is designed to facilitate students’ understanding of the issues involved in the principles, practices and regulations of accounting within the New Zealand environment. The paper is a prerequisite for those wishing to fulfill NZICA requirements.
Paper Structure
- 3 hours of lectures per teaching day - 6 hours a week
- 1 hour tutorial on a Tuesday
- 1 hour tutorial on a Thursday
Learning Outcomes
Students who successfully complete the course should be able to:
Assessment
Assessment Components
The internal assessment/exam ratio (as stated in the University Calendar) is 50:50. The final exam makes up 50% of the overall mark.
Required and Recommended Readings
Required Readings
Recommended Readings
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
Other Resources
1. New Zealand Accounting Standards (NZ IAS)
2. In The Black Magazine by CPA Australia
3. Technical Articles on Financial Reporting by ACCA
4. Technical Articles on Strategic Business Reporting by ACCA
5. The CPA Journal - The Voice of the Accounting Profession
When considered necessary, a limited number of readings considered essential to a more complete understanding of the topics under discussion will be made available to students. These readings will be examinable.Online Support
Workload
1. 6 hours of lectures per teaching week;
2. 2 X 1 hour tutorial per week;
Reading prior to class
Tutorial questions will need to be completed in your own time.
Test and Exam revision
Linkages to Other Papers
Prerequisite(s)
Prerequisite papers: ACCT202 or ACCTN202
Restriction(s)
Restricted papers: ACCT302