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ACCT 211

Financial Accounting

Course overview

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

Course information

Prerequisites and Restrictions You must satisfy the following requirement(s):

pre-requisite

  • Accounting Fundamentals, ACCT-101

Available semesters Semester 1 2025
Credits 15
Domestic fees $841.00

What you will learn

After successfully completing this course, you¡¯ll be able to:

  1. Explain the financial reporting regulatory requirements for Aotearoa-New Zealand.
  2. Explain how Financial Reporting Standards are developed, both in New Zealand and internationally.
  3. Define the reporting requirements for selected assets, liabilities, equity, revenue and expenses.
  4. Demonstrate your understanding of accounting procedures applying to selected assets, liabilities, equity, revenue and expenses in New Zealand.
  5. Understand the ethical and professional practices that underpin accounting procedures and the disclosure of selected assets, liabilities, equity, revenue and expenses in New Zealand.

Course examiners

Gloria Hao

Dr Gloria Hao

Senior Lecturer

Faculty of Agribusiness and Commerce

gloria.hao@lincoln.ac.nz