Financial Accounting

Accounting

This course provides an overview of the Aotearoa-New Zealand external financial reporting environment, including a detailed study of selected International Financial Reporting Standards.

NZ$968

inc GST

Enquire about international pricing


This course starts anytime

(15 Credits)


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Explain financial reporting regulatory requirements

Explain the financial reporting regulatory requirements for Aotearoa-New Zealand.

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Describe development of Financial Reporting Standards

Explain how Financial Reporting Standards are developed, both in New Zealand and internationally.

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Define reporting requirements for financial components

Define the reporting requirements for selected assets, liabilities, equity, revenue and expenses.

What You're Signing Up For

Financial Accounting (ACCT 211) at Lincoln University offers students theoretical and practical insights into the external financial reporting environment in Aotearoa-New Zealand, with particular emphasis on the regulatory context and International Financial Reporting Standards. Students will gain knowledge of reporting requirements and ethical practices within financial accounting.

Course Content

  • Aotearoa-New Zealand external financial reporting environment
  • International Financial Reporting Standards (IFRS)
  • Development of Financial Reporting Standards in New Zealand and internationally
  • Reporting requirements for assets, liabilities, equity, revenue, and expenses
  • Accounting procedures for selected financial elements
  • Ethical and professional practices in accounting

What you need to know first

Accounting Fundamentals, ACCT-101

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What sort of industry will this job lead to

  • Accounting

  • Commerce

  • Financial Services

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Future employment opportunities might be

  • Junior Accountant

  • Financial Assistant

  • Accounting technician

  • Further study in Accountancy