110

110.109 Introductory Financial Accounting15 credits
An introduction to measurement concepts in accounting and to the preparation and presentation of financial statements and reports, including the compilation of primary financial data.

S1

S1

S2

S2

S2

SS

DL

I

DL

I

I

DL

PN

AL

PN

AL

PN

PN

110.209 Intermediate Financial Accounting15 credits
A detailed study of financial reporting, with particular emphasis on corporate regulatory requirements, both professional and statutory.

S1

S1

S1

S2

DL

I

I

DL

PN

AL

PN

PN

110.229 Management Accounting15 credits
A study of cost accumulation and allocation processes used for internal routine reporting to managers for cost management and operational planning and control; internal non-routine reporting to managers for strategic and tactical decisions; inventory valuation and income determination for external reporting. Where appropriate, examples and applications in primary industries and the public sector will also be considered.

S1

S1

S1

S2

DL

I

I

DL

PN

AL

PN

AL

110.230 Introductory Financial and Management Accounting15 credits
The preparation and use of accounting and related data in the planning, controlling, decision-making, and internal and external reporting functions of business.

S1

DL

PN

110.249 Accounting Information Systems15 credits
A study of systems for the measurement and reporting of information for internal and external decision-making, including the emerging technologies that lend support for this. The accountant's role in the formulation, design, implementation and management of these systems, including risk management and controls will also be addressed.

S2

S2

S2

DL

I

I

WL

AL

PN

110.279 Auditing15 credits
An introduction to the basic principles of auditing, including the function of audits and the concepts that govern audit processes and practices.

S2

S2

S2

DL

I

I

PN

AL

PN

110.289 Taxation15 credits
An introduction to the basic principles of taxation, the elements of taxation and the concepts that govern tax practice. The course will also provide an awareness of the economic implications of taxation at both local and global levels.

S2

S2

S2

DL

I

I

PN

AL

PN

110.303 Integrative Accounting15 credits
An integrated study of accounting sub-disciplines and other related disciplines to create an appreciation of how accounting operates in practice. Emphasis will also be placed on integration of expanded competencies with knowledge-based skills.

S1

S2

S2

S2

DL

DL

I

I

PN

PN

AL

PN

110.309 Advanced Financial Accounting15 credits
A study of advanced financial accounting topics and contemporary professional and conceptual issues relevant to financial reporting.

S1

S1

S1

DL

I

I

PN

AL

PN

110.329 Advanced Management Accounting15 credits
A study of advanced topics and contemporary issues in management accounting in a range of industry settings, including strategic management and performance management.

S1

S1

S1

DL

I

I

PN

AL

PN

110.369 Forensic Accounting15 credits
A study of forensic accounting, fraud auditing and investigation.

S2

DL

PN

110.379 Advanced Auditing15 credits
A study of advanced topics and contemporary issues in auditing.

S2

S2

S2

DL

I

I

PN

AL

PN

110.380 Estate and Tax Planning15 credits
Practical issues arising in estate and tax planning for investors and small business in New Zealand.

S1

DL

PN

110.389 Advanced Taxation15 credits
A study of advanced topics and contemporary issues in taxation, including tax policy, international taxation and tax administration.

S2

S2

S2

DL

I

I

PN

AL

PN

110.700 Accountancy for Business Administrators30 credits
An integrated course in accounting with emphasis placed upon financial reporting and analysis, cost accounting and accounting for decision-making (including budgeting).

*

*

*

110.701 Accounting Systems15 credits
Accounting systems and the role of accountants in a systems environment.

S2

S2

S2

B1

B1

DL

AL

WL

PN

110.702 Financial Accounting and Reporting15 credits
A comprehensive study of financial reporting, including current New Zealand GAAP and recognition of revenue, assets and liabilities.

S1

S1

S1

B1

B1

DL

AL

WL

PN

110.703 Management Accounting and Decision Making15 credits
Cost and management accounting in the business environment.

S1

S1

S1

B1

B1

DL

AL

WL

PN

110.710 Contemporary Issues in Financial Accounting30 credits
An in-depth study of selected contemporary financial accounting and external reporting issues through a review of the relevant extant literature.

S2

S2

DL

I

AL

AL

110.711 Advanced Accounting Theory30 credits
This course is designed for students who wish to continue their search for truth in accounting at an advanced level. They will be introduced to various conceptual issues espoused in the accounting literature such as the historical development of accounting, the relationship between philosophy of science and accounting, and the theoretical foundation of some of the important issues currently facing accounting as a profession.

S1

S1

DL

I

AL

AL

110.717 Research Methods in Accounting30 credits
This course explores a range of different conceptual approaches to researching accounting issues and examines tools and techniques that are available for research in accounting. As an integral part of the course, students are required to prepare and present a research proposal.

S1

S1

DL

I

AL

AL

110.780 Contemporary Issues in Taxation30 credits
A study of contemporary issues in taxation legislation and practice.

*

*

*

110.785 International Taxation30 credits
A study of contemporary issues involving the imposition of taxes on transactions and investments between parties resident in New Zealand and in foreign tax jurisdiction.

*

*

*

110.792 Special Topic30 credits
 

S1

S1

DS

DS

S2

S2

DL

I

DL

I

DL

I

PN

AL

PN

AL

PN

AL

110.796 Research Report60 credits
 

S1

S1

DS

DS

S2

S2

DL

I

DL

I

DL

I

PN

AL

PN

AL

PN

AL

110.799 Research Report30 credits
 

S1

S1

DS

DS

S2

S2

DL

I

DL

I

DL

I

PN

AL

PN

AL

PN

AL

110.800 MPhil Accounting120 credits
 

*

*

*

110.804 Advanced Financial Accounting and Reporting15 credits
Theory and application of current financial reporting standards in contemporary business.

S2

S2

S2

B1

B1

DL

AL

WL

PN

110.805 Advanced Strategic Management Accounting15 credits
Strategic applications of cost and management accounting tools and techniques.

S2

S2

S2

B1

B1

DL

AL

WL

PN

110.806 Auditing and Assurance15 credits
The role of external auditing and assurance including the application of professional, ethical and technical requirements, and current auditing research issues.

S1

S1

B1

DL

AL

PN

110.807 Tax15 credits
A comprehensive examination of key aspects of New Zealand's tax regime from a domestic and international perspective.

S1

S1

B1

DL

AL

PN

110.894 Research Report60 credits
Candidates are required to conduct a piece of independent research under supervision and to produce a report of the research for examination.

S1

S1

DS

DS

S2

S2

DL

I

DL

I

DL

I

AL

AL

AL

AL

AL

AL

110.895 Professional Practice60 credits
Candidates will undertake professional practice within the subject area in which the Master of Management is being completed. Professional Practice may be conducted either individually or in groups and assessment of the outcome of the investigation may be in a variety of ways including written and oral presentations and case studies.

S1

S1

DS

DS

S2

S2

DL

I

DL

I

DL

I

AL

AL

AL

AL

AL

AL

110.897 Thesis 120 Credit Part 160 credits
A supervised and guided independent study resulting in a published work.

S1

S1

S1

DS

DS

DS

S2

S2

S2

DL

I

I

DL

I

I

DL

I

I

PN

AL

PN

PN

AL

PN

PN

AL

PN

110.898 Thesis 120 Credit Part 260 credits
A supervised and guided independent study resulting in a published work.

S1

S1

S1

DS

DS

DS

S2

S2

S2

DL

I

I

DL

I

I

DL

I

I

PN

AL

PN

PN

AL

PN

PN

AL

PN

110.899 Thesis120 credits
A supervised and guided independent study resulting in a published work.

*

*

*

110.900 PhD Accounting120 credits
 

DS

DS

I

I

AL

PN

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