ACCTN302-22B (TGA)

Financial Accounting

15 Points

Edit Header Content
Division of Management
School of Accounting, Finance and Economics

Staff

Edit Staff Content

Convenor(s)

Samuel Benjamin

Samuel Benjamin
9578
MSB.3.27
See Moodle
samuel.benjamin@waikato.ac.nz

Lecturer(s)

Administrator(s)

: uwt@waikato.ac.nz

Placement/WIL Coordinator(s)

Tutor(s)

: tefin.tomjoseph@waikato.ac.nz

Student Representative(s)

Lab Technician(s)

Librarian(s)

: yilan.chen@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.
Edit Staff Content

Paper Description

Edit Paper Description Content
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.

Edit Paper Description Content

Paper Structure

Edit Paper Structure Content
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 CA ANZ requirements.
Edit Paper Structure Content

Learning Outcomes

Edit Learning Outcomes Content

Students who successfully complete the paper should be able to:

  • Learning Outcomes
    • 1. Prepare financial statements for limited liability companies in accordance with generally accepted accounting practice including accounting for the issues detailed in the financial reporting standards listed below.
    • 2. Understand the fundamental accounting principles and practices in accounting for business combinations.
    • 3. Prepare consolidated financial statements in accordance with generally accepted accounting practice.
    Linked to the following assessments:
Edit Learning Outcomes Content
Edit Learning Outcomes Content

Assessment

Edit Assessments Content
Please note Assessment items in the components list below.
Edit Additional Assessment Information Content

Assessment Components

Edit Assessments Content

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. Test 1
17 Aug 2022
5:00 PM
30
  • Online: Submit through Moodle
2. Test 2
28 Sep 2022
5:00 PM
30
  • Online: Submit through Moodle
3. Assignment
21 Oct 2022
11:30 PM
10
  • Online: Submit through Moodle
4. Test 3
2 Nov 2022
2:00 PM
30
  • Online: Submit through Moodle
✔
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
Edit Assessments Content

Required and Recommended Readings

Edit Required Readings Content

Required Readings

Edit Required Readings Content


Edit Required Readings Content

Recommended Readings

Edit Recommended Readings Content

1. Deegan, C. & Samkin, G., (2013) New Zealand Financial Accounting 6e, McGraw-Hill

2. New Zealand Accounting Standards (NZ IAS)
3. In The Black Magazine by CPA Australia
4. Technical Articles on Financial Reporting by ACCA
5. Technical Articles on Strategic Business Reporting by ACCA
6. The CPA Journal - The Voice of the Accounting Profession

Edit Recommended Readings Content

Other Resources

Edit Other Resources Content
Specify any other resources that students will benefit from accessing. You may like to include other learning resources such as online recordings etc.
Edit Other Resources Content

Online Support

Edit Online Support Content
If you require online support for Moodle please email ITS at: itshelp@waikato.ac.nz
Edit Online Support Content

Workload

Edit Workload Content

3 hours lectures per week

1 hour tutorial per week

Tutorial homework to be completed in your own time.

Reading prior to class

Test revision

Edit Workload Content

Linkages to Other Papers

Edit Linkages Content
Note any linkages to other papers where the linkage is of importance.
Edit Linkages Content

Prerequisite(s)

Prerequisite papers: ACCT202 or ACCTN202

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT302

Edit Linkages Content