ACCTN101-23B (TGA)

Accounting for Management

15 Points

Edit Header Content
The University of Waikato
Academic Divisions
Division of Management
School of Accounting, Finance and Economics

Staff

Edit Staff Content

Convenor(s)

Lecturer(s)

Administrator(s)

: maxine.hayward@waikato.ac.nz
: uwt@waikato.ac.nz

Placement/WIL Coordinator(s)

Tutor(s)

Student Representative(s)

Lab Technician(s)

Librarian(s)

: yilan.chen@waikato.ac.nz

You can contact staff by:

  • Calling +64 7 838 4466 select option 1, then enter the extension.
  • Extensions starting with 4, 5, 9 or 3 can also be direct dialled:
    • For extensions starting with 4: dial +64 7 838 extension.
    • For extensions starting with 5: dial +64 7 858 extension.
    • For extensions starting with 9: dial +64 7 837 extension.
    • For extensions starting with 3: dial +64 7 2620 + the last 3 digits of the extension e.g. 3123 = +64 7 262 0123.
Edit Staff Content

What this paper is about

Edit What this paper is about Content
Welcome to ACCTN101: Accounting for Management. The ACCTN101 paper is an important one for business students as it helps them to understand the role of accounting and how financial statements are crucial in helping individuals to be better informed when making management decisions. The learning activities and assessment items designed and developed for this paper are intended to help students learn how to apply accounting concepts and thereby develop an understanding of how financial and non-financial information are used for both internal and external decision-making purposes. The paper also illustrates how such information links to other disciplines in a business. There is also emphasis provided in the paper about the limitations of using just accounting information for decision-making purposes. Students are made aware of the importance of the context in which such information has been prepared and that there needs to be a wider consideration of non-financial information to provide a better balance in decision-making processes by owners/shareholders/managers/investors/debt-holders/other stakeholders. In this paper you will learn about the importance of accounting and how to appropriately use the financial and non-financial information provided by accountants.
Edit What this paper is about Content

How this paper will be taught

Edit How this paper will be taught Content

This paper has two main parts: Financial Accounting and Management Accounting. Accounting is the process of identifying, measuring and communicating economic information to permit informed judgement and decisions by users of the information. The first part focuses on the use of financial statements to aid internal and external users whereas the second part focuses on the use of special type reports for managers in internal decision making. The paper also reviews the information needed by government for accountability purposes. Also covered is this paper are ethics, taxation matters and sustainability.

Students are expected to attend:

  • 1 x 3-hour lecture per week (the lecture consists of two-hour lecture and one-hour demonstration workshop)
  • 1 x 1-hour tutorial per week

This paper is offered in FLEXI mode which means there are some flexible aspects of this paper that can be completed online. Detailed information is provided on Moodle. If you plan to study online, please email the paper convenor the reasons and register on Moodle in Week 1.


Edit How this paper will be taught Content

Required Readings

Edit Required Readings Content

The print version can be purchased from the university bookshop.

The ebook is available from :https://www.vitalsource.com/en-au/products/accounting-at-work-mary-low-howard-davey-v9780947496425

(Students should purchase the 6th Edition of the prescribed text. There are significant differences between the editions.)

Academic research

Dai, J. and M. A. Vasarhelyi. 2017. Toward Blockchain-Based Accounting and Assurance. Journal of Information Systems. 31(3): 5-21

Endrawes, M., Feng, Z., Lu, M., & Shan, Y. (2020). Audit committee characteristics and financial statement comparability. Accounting & Finance, 60 (3): 2361-2395

Park, K. (2018). Financial reporting quality and corporate innovation. Journal of Business Finance & Accounting, 45(7-8): 871-894

Reading list for ACCTN101

Edit Required Readings Content

Learning Outcomes

Edit Learning Outcomes Content

Students who successfully complete the course should be able to:

  • Explain how accounting contributes to effective management decision making
    Linked to the following assessments:
  • Evaluate how accounting impacts in organizations and society
    Linked to the following assessments:
  • Interpret financial statements with an awareness of their context and source
    Linked to the following assessments:
  • Apply basic costing, budgeting and quantitative modelling techniques
    Linked to the following assessments:
  • Demonstrate skills in creative problem solving and team work
    Linked to the following assessments:
Edit Learning Outcomes Content
Edit Learning Outcomes Content

Assessments

Edit Assessments Content

How you will be assessed

Edit How you will be assessed Content
Internal coursework / final examination ratio: 1:0

Assessment is by internal coursework during the trimester. There is no exam. Your final mark for the course will be a weighted average of your internal course work marks. Please see the assessment schedule.
Edit How you will be assessed Content

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Financial Accounting Test
11 Aug 2023
2:00 PM
30
  • Hand-in: In Lecture
2. Management Accounting Test
13 Oct 2023
2:00 PM
30
  • Hand-in: In Lecture
3. Case Study
22 Sep 2023
5:00 PM
15
  • Online: Submit through Moodle
4. Tutorial Homework
15
  • Online: Submit through Moodle
5. Online Quizzes
Average of All
10
  • Online: Submit through Moodle
6. On-line Test Chapter 1
21 Jul 2023
10:00 AM
-
  • Online: Submit through Moodle
7. On-line Test Chapter 2
28 Jul 2023
10:00 AM
-
  • Online: Submit through Moodle
8. On-line Test Chapter 3
4 Aug 2023
10:00 AM
-
  • Online: Submit through Moodle
9. On-line Test Chapter 4
11 Aug 2023
10:00 AM
-
  • Online: Submit through Moodle
10. On-line Test Chapter 5
18 Aug 2023
10:00 AM
-
  • Online: Submit through Moodle
11. On-line Test Chapter 6
18 Aug 2023
10:00 AM
-
  • Online: Submit through Moodle
12. On-line Test Chapter 7
8 Sep 2023
10:00 AM
-
  • Online: Submit through Moodle
13. On-line Test Chapter 8
15 Sep 2023
10:00 AM
-
  • Online: Submit through Moodle
14. On-line Test Chapter 9
22 Sep 2023
10:00 AM
-
  • Online: Submit through Moodle
15. On-line Test Chapter 10
29 Sep 2023
10:00 AM
-
  • Online: Submit through Moodle
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
Edit Assessments Content