ACCTN302-20B (HAM)
Financial Accounting
15 Points
Staff
Convenor(s)
Grant Samkin
9257
MSB.3.05
grant.samkin@waikato.ac.nz
|
Lecturer(s)
Buddhika Gunawardana
buddhika.gunawardana@waikato.ac.nz
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Gina Butler
gina.butler@waikato.ac.nz
|
Selina Su
MSB.3.12
selina.su@waikato.ac.nz
|
Summer Gong
MSB.3.12
summer.gong@waikato.ac.nz
|
Administrator(s)
Tutor(s)
Librarian(s)
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.
Paper Description
Paper Structure
Learning Outcomes
Students who successfully complete the course should be able to:
Assessment
Assessment Components
The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam.
Required and Recommended Readings
Required Readings
Deegan, C. & Samkin, G., (2013) New Zealand Financial Accounting 6e, McGraw-Hill
Recommended Readings
Samkin, G., & Deegan, C. (2010). Calculating non-controlling interest in the presence of goodwill impairment. Accounting Research Journal, 23(2), 213-233. https://www.researchgate.net/publication/47277912_Calculating_non-controlling_interest_in_the_presence_of_goodwill_impairment
Sidhu, B. K. (1996). The ‘new’deferred tax: A comment on AARF discussion paper no. 22 ‘Accounting for Income Tax’. Australian Accounting Review, 6(11), 37-49. https://onlinelibrary.wiley.com/doi/pdf/10.1111/j.1835-2561.1996.tb00006.x
Sikka, P., & Willmott, H. (2010). The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness. Critical Perspectives on Accounting, 21(4), 342-356. https://www.sciencedirect.com/science/article/pii/S1045235410000481
Sikka, P. (2017). Accounting and taxation: Conjoined twins or separate siblings?. Accounting Forum 41(4) 390-405. https://www.tandfonline.com/doi/full/10.1016/j.accfor.2016.12.003
The references at the end of each chapter in the text book make references to academic papers that you may find useful
Other Resources
Online Support
Workload
1. Video lectures
2. 1 hour tutorial per week
3. 1 two hour workshop per week
4. 1 demonstration workshop per week
Linkages to Other Papers
Prerequisite(s)
Prerequisite papers: ACCT202 or ACCTN202
Restriction(s)
Restricted papers: ACCT302