Business Accounting

Commercial and Corporate Law

Examines the impact of the law on decision making and management of an organisation. Develops the ability to identify legal requirements, issues and mechanisms critical to managing the risk/reward profile of the firm and achieving its strategic objectives.

Prerequisite: BUSACT 731, BUSMGT 709, or BUSMGT 731–733, 735

Accounting Information Systems - Level 9

Independently manages applied accounting information projects using specialised and advanced problem-solving skills. Students will research and critically assess major information risks and opportunities facing businesses, demonstrating an integrated understanding of relevant theories and approaches. Students will provide well-justified recommendations to address the issues identified to improve company decision making.

Prerequisite: BUSACT 703, 704 and BUSMGT 707, or BUSMGT 731–733, 735

Taxation for Business

Provides an overview of the Income Tax Act and the Goods and Services Tax Act and how they are relevant to taxpayers. Topics covered include the nature of income, taxation of common types of income, the deduction and prohibition of various types of expenses, tax accounting issues, provisional tax, rebates, PAYE system, tax returns, and an introduction to GST.

Prerequisite: BUSACT 701, 732, 734, or BUSMGT 731–733, 735

Auditing for Business

Provides an understanding of the audit of financial statements that lends support to their credibility. Emphases will be on the audit process, including the planning stage to the issuing of the audit opinion.

Prerequisite: BUSACT 701, 732, 734, or BUSMGT 731–733, 735

Capstone Project for MProfAcctg - Level 9

Provides opportunities to extend and integrate the understanding of theoretical and practical issues in accounting through a ‘real-world’ business case. Involves the assessment of risk, cost of capital, financial analysis of performance, forecasting, and the development of recommendations for change and/or improvement.

Prerequisite: BUSACT 703, 704 and BUSMGT 707, or BUSMGT 731–733, 735

Financial Reporting

Provides an overview of financial accounting principles within New Zealand and the understanding and application of New Zealand Financial Reporting Standards. Focuses on the role financial statements play in investment, analysis and contracting decisions.

Prerequisite: BUSMGT 713

Business Finance

Examines the functions of the markets for real and financial assets, and their valuation. Focuses on the various techniques that financial managers can create wealth for shareholders and stakeholders.

Prerequisite: BUSACT 731, BUSMGT 709

Restriction: BUSMGT 732

Strategic Management Accounting

Explores the pivotal role of strategic management accounting in fostering sustainable value creation and informed strategic choices. Assess strategic cost management tools, budgetary control systems, and performance measurement via practical projects. Delve into revenue and cost management system design, budget analysis, costing, decision-making systems, performance assessment, and contemporary issues.

Prerequisite: BUSACT 731, BUSMGT 709

Restriction: BUSMGT 734