ACCT 310
Advanced Financial Accounting
Course overview
An advanced study of the recording and reporting of selected financial accounting issues with an emphasis on group financial statements.
Course information
| Prerequisites and Restrictions | You must satisfy the following requirement(s): pre-requisite
and
|
|---|---|
| Available semesters | Semester 2 2024 Semester 2 2025 |
| Credits | 15 |
| Domestic fees | $841.00 |
What you will learn
After successfully completing this course, you¡¯ll be able to:
- Demonstrate a good understanding of theories and concepts underlying published consolidated financial statements.
- Have a solid grasp of a wide range of accounting issues such as company tax accounting and financial instruments.
- Understand a wide range of accounting issues of related party disclosure and segment reporting standard.
- Be able to evaluate a wide range of accounting issues of foreign currency transactions.
- Prepare consolidated financial statements that include complex transactions.
- Critically appraise the present accounting standards on consolidations.
Course examiners
Dr Carol Cheong
Senior Lecturer
Department of Financial and Business Systems
carol.cheong@lincoln.ac.nz