EXED509-18DT (HAM)

Financial and Managerial Accounting

15 Points

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Waikato Management School
Te Raupapa
Executive Education

Staff

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Convenor(s)

Lecturer(s)

Administrator(s)

: ashleigh.neame@waikato.ac.nz
: ditha.sishta@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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Every manager must face the tasks of finding, interpreting and utilising accounting information. This paper explores the process of accounting for organisations both from a financial and managerial accounting perspective. Sessions will introduce participants to a range of accounting techniques and concepts. The accounting systems provide information for decision-making, and it is important to understand the strengths and limitations of the information.

Themes covered include: Where financial information comes from, how it is recorded and reported, short run decision making, taxation, Key Performance Indicators (KPIs) and financial analysis. An introduction will be provided to Corporate Social Responsibility (CSR), stakeholder management and sustainability, and the influences on corporate decision making discussed.

Throughout the paper, topics will be introduced and illustrated with case examples and practical exercises to encourage discussion and debate. The approach of linking each theory with its application in practice will ensure that any limitations or difficulties associated with the models
and concepts are identified.

Note: A number of podcasts are provided under the Course Resources block in Moodle. Please refer to these, depending on your experience in the area, as an introduction and background to the class sessions. They are not intended as a replacement for class material.
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Paper Structure

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This paper will be facilitated with face-to-face sessions, supported by online resources.
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Learning Outcomes

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Students who successfully complete the course should be able to:

  • Learning Outcomes
    1. Demonstrate through written communication ability to gather, collate and present information for management decision-making from accounting systems.
    2. Demonstrate through written communication and presentations, competence in analysis and interpretation of published company financial statements.
    3. Demonstrate through written communication and presentations competence to assess data and make management decisions based on the contribution and limitations of available accounting techniques
    4. Demonstrate though written and verbal communication competence to analyse current NZ tax law and the role of the statutory auditor in the context of accounting.
    5. Demonstrate through written and verbal communication aptitude to appraise the role of sustainability on contemporary business decision-making.
    Linked to the following assessments:
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Assessment

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All assessment is compulsory.

It is expected you have read the Corporate and Executive Education Policies.

PLEASE NOTE: The University has zero-tolerance for Plagiarism.

All assessment must be submitted as a Word document, unless otherwise stated.

Booking of rooms for group meetings

MARKING GUIDELINES
each assignment is different and the relative weighting given to the different aspects of different questions will vary, however the expectations listed below are core to any work:

  • A level of sophistication of language that is appropriate for this level of study
  • Where appropriate, a detailed coverage of the 'facts' of the question
  • The use of tables may help with the presentation of data (both financial and non financial)
  • A thorough and balanced discussion of the issues
  • Selected use of real world examples often help to develop arguments
  • Where appropriate a summary and conclusion
  • Appropriate citing of authoritative sources.
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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. Exercise 1: Introduction - individual
15 Feb 2018
5:00 PM
10
  • Online: Submit through Moodle
2. Exercise 2: Financial Analysis - individual
22 Feb 2018
5:00 PM
10
  • Online: Submit through Moodle
3. Balanced Scorecard - group
8 Mar 2018
9:00 PM
15
  • Online: Submit through Moodle
4. Exercise 3: Tax - individual
15 Mar 2018
5:00 PM
10
  • Online: Submit through Moodle
5. Exercise 4: Internal Decisions - individual
22 Mar 2018
5:00 PM
10
  • Online: Submit through Moodle
6. Presentation and Report - group
19 Apr 2018
9:00 PM
20
  • Online: Submit through Moodle
7. Test - individual
3 May 2018
9:00 PM
25
  • Online: Submit through Moodle
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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Text:
Lawrence, S., Davey, H., & Low, M. (2012). Accounting at work: In business, government and society (5th ed.). Auckland, NZ: Pearson.

Other Resources
You will find the IRD’swebsite helpful. It is very detailed with much material, as are the websites of the major accounting firms (the big four).

It is expected you have read the relevant material prior to attending each session.

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Online Support

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Waikato Management School Helpdesk: wms_helpdesk@waikato.ac.nz, 0800 WAIKATO, extn 4599

ITS: https://landesk.waikato.ac.nz

Moodle help files

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Workload

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As a general guide 12-15 hours per week is required over the whole period of the paper.

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Linkages to Other Papers

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Prerequisite(s)

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: EXLD511, EXLD512 and EXLD526 and EXLD558

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