School of Accountancy
Undergraduate Handbook
Albany Manawatu Wellington
2012
Foreword
I have the pleasure in welcoming you to the School of Accountancy and introducing our undergraduate handbook for study in Accountancy and Business Law.
The School of Accountancy provides a wide range of programmes and papers that are relevant to many future career options and opportunities. Students have the option of studying by distance learning or internally, at the Manawatu, Albany or Wellington Campuses. We offer the Bachelor of Accountancy (BAcc) degree, the Accountancy major in the Bachelor of Business Studies (BBS) degree, and a number of endorsements for the Graduate Diploma in Business Studies. The range of papers offered covers the major sectors of the New Zealand economy including Professional Accountancy. The School programmes are accredited by prestigious professional bodies in New Zealand and overseas, for example, the New Zealand Institute of Chartered Accountants (NZICA), CPA Australia, the Chartered Institute of Management Accountants (CIMA), and the Association of Chartered Certified Accountants (ACCA).
This booklet describes the undergraduate papers and courses offered by the School of Accountancy in 2012.
Professor Fawzi Laswad Head of School School of Accountancy
Disclaimer
The information contained in this publication is indicative of offerings available in 2012 and subsequent years. This information is correct as of 1st November 2012 but may be subject to change. While all reasonable efforts will be made to ensure listed papers and programmes are offered and regulations are up to date, the University reserves the right to change the content or method of presentation, or to withdraw any course of study, or impose limitations on enrolments should circumstances require this.
Contents
Introduction ...... 1
Selecting a Relevant Year for Your Programme of Study ...... 1
Degree Programmes ...... 3
Bachelor of Accountancy (BAcc) ...... 3
Accountancy Major in the Bachelor of Business Studies (BBS) ...... 5
BBS (Accountancy) Major Relevant Year Prior to 2003 ...... 6
Transition Arrangements ...... 6
Double Degrees ...... 7
Graduate Diploma in Business Studies ...... 7
Completing a BBS or BAcc Degree and a GradDipBusStuds ...... 8
Diploma in Business Studies ...... 8
Certificate in Business Studies ...... 9
Course Loads...... 9
Choosing Elective Papers ...... 10
About the School’s Papers ...... 11
Summary of Undergraduate Papers Offered in 2012 ...... 11
Professional Membership ...... 56
NZICA ...... 56
CPA Australia ...... 59
The Chartered Institute of Management Accountants (CIMA) ...... 59
The Association of Chartered Certified Accountants (ACCA) ...... 60
School Staff ...... 61
Programme Planner for 2012 BBS Accountancy Major ...... 63
Introduction
This booklet is to assist you with planning your studies and offers our best advice with regard to choosing papers for 2012. The information provided in the booklet is, to our knowledge, accurate but unfortunately, unforeseen events, such as staff changes, may force us to alter our plans and arrangements. We will, however, do our best to keep you informed of any changes that we are obliged to make.
Selecting a Relevant Year for Your Programme of Study
In order to graduate, you must be able to show that you have met the requirements of a set of regulations for a specific year in which you were enrolled for the degree/diploma. This year becomes your “relevant year”. Once you have determined your “relevant year”, you should keep a copy of that year’s regulations on file so that you can refer to it each time you enrol in papers or change your enrolment. It will provide the focus for your future study.
Frequently, a student’s ”relevant year” is his/her first year of study. If you are enrolling for the first time, make sure you keep a copy of the current year’s regulations.
If you are a returning student and have not already done so, you should identify your “relevant year” as soon as possible.
Even if you already have an idea as to which year’s regulations you are following, you should (because of the number of changes made in recent years) take time now to reassure yourself that you are on track for completion.
Steps to Follow to Determine Your ”Relevant Year”
1. Identify the years that you have been enrolled for the degree/diploma. 2. Get copies of the regulations for the years that you believe are the best options for you.
The core requirements may have a big influence on which years of the BBS degree you consider. The 2007-2012 BBS regulations and Accountancy majoring requirements are covered on pages 5 and 6 of this booklet. Earlier years’ regulations and majoring requirements may be obtained from the School of Accountancy’s Programme Support Administrator. However, it is not recommended that you go back too far because of the changes to papers and course content which sometimes prevent us from offering an “equivalent” paper.
The regulations and endorsement requirements for the Graduate Diploma in Business Studies prior to 2012 can be obtained from the Massey University Calendar for the appropriate year.
1 3. The “relevant year” is determined by identifying the regulations that your current and completed papers fit into the best. Considerations for “best fit” are:
Whether you will have to complete additional papers to meet a particular year’s requirements (for example, 2007’s BBS core papers);
Whether you will have to complete well in excess of the minimum credits for the degree/diploma because of the required papers in that particular year’s regulations and the effect the changes to the credit value have had; or
Whether you have completed papers that are not required in a particular year.
4. You may find that you could complete under more than one set of regulations without being disadvantaged in any way. Which year should you choose? In this case, you are best to choose the most recent year. By doing so, you will probably simplify completion by avoiding or minimising the problems of:
Papers (or their equivalents) not being available in the future;
Pre- or co-requisites changing; and
Changes to the semester a paper is taught in.
2 Degree Programmes
Bachelor of Accountancy (BAcc)
Since 2003, Massey University has offered the degree of Bachelor of Accountancy (BAcc). It is a highly specialised degree, identifying you as having expertise in Accountancy. It is the degree for students who wish to specialise as accountants and seek professional memberships, e.g., NZICA membership.
The BAcc consists of papers totalling at least 360 credits as follows:
Compulsory papers (300 credits) 115.101, 115.102, 115.103, 115.105, 115.106, 115.107, 115.108. 110.109, 110.209, 110.229, 110.249, 110.279, 110.289, 110.303. 125.230, 155.203, 155.210. One paper from either 219.202 or 219.203. One paper from either 156.200 or 156.231.
Elective papers (60 credits)
60 credits (four papers) from 110.309, 110.329, 110.349, 110.379, 110.389, 125.320 or 125.330, including 30 credits (two papers) from 110.309, 110.329 or 110.379. 15 credits (one approved paper) at the 200-level or 300-level with a prefix selected from 114, 125, 127, 152, 153, 155, 156, 157, 178.
NZICA Academic Requirements with regard to BAcc Graduates
Students intending to complete NZICA academic requirements following the BAcc degree should seek advice from NZICA. Students who are completing under the 2010/11 NZICA schedule should complete their fourth year of study (480 credits) by the end of 2012.
Students who are upgrading to the 2012 schedule will not be required to complete a fourth year of study, but will undertake the new Chartered Accountants Programme.
Please read the NZICA Membership section on pages 56-57 of this handbook. Further advice on the selection of papers can be obtained from the School of Accountancy website or from the Programme Support Administrator.
3 A Suggested Programme of Study for the BAcc
The following table shows how your Bachelor of Accountancy study programme might look.
Year 1 Year 2 Year 3
115.101 110.209 110.303 Statistics for Intermediate Integrative Business Financial Accounting Accounting
110.229 300-level 115.102 Accounting Management Accounting Accounting Elective1
115.103 110.249 300-level Legal and Social Accounting Information Accounting Environment of Systems Elective1 Business
115.105 110.279 300-level Fundamentals of Accounting Auditing 1 Finance Elective
115.106 110.289 300-level Economics Taxation Accounting/Finance 1 Elective
2 115.107 125.230 Communication Management Business Finance Information Systems
3 115.108 155.203 Marketing Organisations and Law of Business Management Organisations
110.109 155.210 200/300-level4 Introductory Financial Commercial Law Business Elective Accounting
Notes:
1. Chosen from 110.309, 110.329, 110.349, 110.379, 110.389, 125.320 or 125.330, including 30 credits (2 papers) from 110.309, 110.329 and 110.379.
2. Either 219.202 or 219.203.
3. Either 156.200 or 156.231.
4. Chosen from 200- or 300- level with a prefix selected from 114, 125, 127, 152, 153, 155, 156, 157, 178.
4 Accountancy Major in the Bachelor of Business Studies (BBS)*
Degree Relevant Years 2003-2012
The BBS Accountancy major for the years 2003-2012 is very flexible and gives you the opportunity to choose other electives. You can also combine the Accountancy major with a major or minor offered by another school within the College of Business. Career options will be many and varied depending on the combination of papers you choose to take.
A programme planner for 2012 is provided on page 62 of this handbook.
2003-2010 2011 onwards Compulsory Core BBS papers – 120 credits Compulsory Core BBS papers – 120 credits as follows: as follows: 115.101 Statistics for Business 115.101 Statistics for Business 115.102 Accounting 115.102 Accounting 115.103 Legal and Social Environment of 115.103 Legal and Social Environment of Business Business 115.104 Principles of Marketing 115.104 Principles of Marketing 115.105 Fundamentals of Finance 115.105 Fundamentals of Finance 115.106 Economics 115.106 Economics 115.107 Management Information Systems 115.107 Management Information Systems 115.108 Organisations and Management 115.108 Organisations and Management
15 Credits 15 Credits 110.109 Introductory Financial Accounting 110.109 Introductory Financial Accounting (Students must include paper 110.109 in (Students must include paper 110.109 in their first year of study as they require this their first year of study as they require this paper to gain entry into most of the 200-level paper to gain entry into most of the 200-level accountancy papers.) accountancy papers.)
Majoring Requirements – 90 credits as Majoring Requirements – 90 credits as follows: follows: 110.209 Intermediate Financial Accounting 110.209 Intermediate Financial Accounting 110.229 Management Accounting 110.229 Management Accounting 110.303 Integrative Accounting 110.303 Integrative Accounting 110.309 Advanced Financial Accounting
and one of: and one of: 110.249 Accounting Information Systems 110.249 Accounting Information Systems 110.279 Auditing 110.279 Auditing 110.289 Taxation 110.289 Taxation
and any two of the following papers: and any one of the following papers: 110.309 Advanced Financial Accounting 110.329 Advanced Management Accounting 110.329 Advanced Management Accounting 110.349 Advanced Accounting Information 110.349 Advanced Accounting Information Systems Systems 110.379 Advanced Auditing 110.379 Advanced Auditing 110.389 Advanced Taxation 110.389 Advanced Taxation
110.230 Introductory Financial and Management Accounting can be used as a prerequisite for papers 110.209, 110.229, 110.249, 110.279 and 110.289.
* Students who enrolled in the BBS degree prior to 2003 and who are majoring in Accountancy should select their relevant year (see Selecting a Relevant Year, page 1) and follow that year’s regulations and endorsement requirements.
5 However, 110.230 is primarily for students enrolled in the Graduate Diploma in Business Studies, not for the BBS (Accountancy) and BAcc degree programmes.
Note Your papers should total at least 360 credits with:
(a) 120 credits of BBS core papers; (b) 90 credits of major papers; (c) 150 credits of elective papers with no more than 60 credits at 100-level; at least 30 credits at 300-level from Parts II and III of the Schedule for the BBS Degree of the College of Business; and 30 credits from papers outside the College of Business.
Professional Academic Requirements BBS Accountancy Graduates with a Relevant Year of 2003 or later
The BBS Accountancy major (2003 onwards) does not take into consideration the academic requirements of the professional bodies such as: NZICA or CPA Australia. However, it is possible to meet the requirements through this route with careful paper planning.
BBS (Accountancy) Major Relevant Year Prior to 2003
Regulations for the BBS (Accountancy) degree prior to 2003 can be obtained from the School of Accountancy Programme Support Administrator.
Transition Arrangements
Students with Credits for the BBS Degree who wish to Transfer to the BAcc Degree
Warning A number of important issues have to be considered before you decide to transfer from an incomplete BBS to the BAcc. It depends on:
how many credits you have already passed/been credited to your degree; whether you are studying full-time or part-time; and whether you are studying for 480 credits (for the 2010/11 NZICA schedule) or 360 credits to achieve a Bachelor’s degree and possibly a professional membership.
You may find the constraints and ramifications of changing to the BAcc unacceptable. We recommend you seek advice before coming to a decision. From 2012, all compulsory topics can be completed within the BBS (Acc).
6 Double Degrees
Conjoint programmes for the Degree of Bachelor of Business Studies and either Bachelor of Science or Bachelor of Arts are offered at Massey University.
The minimum number of credits you will need to complete a BBS/BSc or BBS/BA is 510*. Both the BBS and BA components consist of a total of at least 255 credits each whereas with the BBS/BSc, the split is BBS 270 credits, BSc 240 credits. Both programmes take a minimum of four years of study.
Admission to these joint programmes requires the attainment in the previous year of study of a standard equivalent to a Grade Point Average (GPA) of at least 4.0. However, students may be admitted after they have completed papers to the value of at least 120 credits provided that they have obtained a GPA of at least 4.0 and have passed at least one paper from each component of the joint programme.
Graduate Diploma in Business Studies
The Graduate Diploma in Business Studies (GradDipBusStuds) is an undergraduate diploma designed for students who wish to develop new or additional professional skills to open up and enhance vocational possibilities. This Diploma may be completed in one year of full-time study, depending on prerequisites and sequencing, or over a longer period as part-time study.
Details of the 2012 Diploma Regulations are outlined as below.
The GradDipBusStuds Basics
The GradDipBusStuds is made up of 120 credits of approved papers at the 200- and 300-levels from Parts II and III of the Schedule for the BBS Degree of the College of Business. No 100-level (first year) papers and not more than 60 credits at the 200-level may be included. Graduates may include 700-level papers.
Warning As normal prerequisite requirements must be met, you may need to complete preliminary papers (possibly at 100-level) before enrolling in some of the papers for your Diploma. No 100-level papers can be credited to the Diploma.
The 2012 Endorsement Requirements
The Diploma may be awarded simply as the Graduate Diploma in Business Studies or with one of the many available endorsements. Students who have a clear intention to qualify for a particular endorsement must nominate this endorsement so the endorsement controller can check that all prerequisites in terms of papers and work experience are met.
Two endorsements, namely, Accounting, Business Law and are available from the School of Accountancy. The requirements of these two endorsements are as follows:
* Students doing a double degree who wish to complete a BBS Accountancy major and include NZICA requirements will need to complete extra credits.
7 Accounting (Contact person: Mrs Jude Batten)
90 credits that have a 110 prefix, with at least 45 of these credits at the 300-level; 30 credits, of which at least 15 must be at the 300-level, from papers in Parts II and III of the Schedule for the BBS Degree of the College of Business.
Email: [email protected]
Business Law (Contact person: Dr Matthew Berkahn)
At least 75 credits selected from 110.380, 110.389, 155.301, 155.313, 155.315 and 155.700 (Graduate status is required to take 155.700). Up to 45 credits selected from 110.289, 134.220, 155.201, 155.203, 155.210 and 155.222.
Email: [email protected]
Note Notwithstanding Regulation 10 for the GradDipBusStuds, students are required to meet prerequisites for all papers except 110.230, which may be taken without a prerequisite.
Completing a BBS or BAcc Degree and a GradDipBusStuds
Students may apply for cross credit of up to 45 credits at 200-level from the BBS degree to a GradDipBusStuds. In all cases, students must meet the relevant GradDipBusStuds endorsement requirements. Students with other Massey University degrees which include up to 45 credits at 200-level from the BBS degree (e.g., BAcc) will also be eligible for credit.
Courses passed at other universities or for non-university qualifications will not be recognised for credit to the Graduate Diploma in Business Studies at Massey University, but could earn an exemption, which would mean passing an approved alternative paper.
Diploma in Business Studies
The Diploma in Business Studies (DipBusStuds) is made up of eight papers as follows:
Three (3) business papers at 200 level or higher; Three (3) business papers at any level; and Two (2) business or non-business papers at any level.
8 Certificate in Business Studies
The Certificate in Business Studies (CertBusStuds) is designed for students who want a formal University qualification, but who do not want to undertake a full degree programme. It is ideal for students who wish to pursue an interest in a particular subject area or who are studying a range of papers for personal interest.
You must pass papers to a total of at least 60 credits. At least 45 must be taken from the Schedule for the Bachelor of Business Studies degree. Up to 15 credits may be taken from schedules for other undergraduate degrees.
Course Loads
The University has set a credit limit on student workloads. The maximum credits undergraduate students may take in Semester One, Semester Two and the Double Semester is 150 credits and not more than 75 credits per semester. A “normal” course load for a full-time student is 60 credits a semester or 120 credits a year.
In practice:
If you are completing a 360-credit degree, you would normally plan to complete 120 credits a year, 60 credits per semester. If, however, you wish to complete the BBS and GradDipBusStuds concurrently you could endeavour to complete in three years by taking the maximum 150 credits a year, 75 credits per semester. Alternatively, it may be possible to take up to 30 credits in Summer School depending on the papers being offered in any one year.
Remember When planning your study programme, you should try to balance your workload. You need to think about the distribution of papers between semesters as well as across years. Furthermore, it is not advisable to leave all your 300-level papers until the last semester of your final year and it is useful to have some flexibility in your programme to allow for a change in mind.
9 Choosing Elective Papers
Advising you on which elective papers to choose is extremely difficult. After all, if we thought a particular paper was important and would benefit everyone, we would probably make it compulsory. On the other hand, the University would not offer papers that no-one was going to benefit from. Basically, you have to decide on a package that suits you; however, addressing the following questions may help you come to a decision.
You cannot enrol in a paper for which you do not have the necessary prerequisite Warning or co-requisite papers. You should check the Paper Search engine on the Massey website, appropriate School Handbooks, the Distance Learning Handbook or the University Calendar, to find out whether a paper has prerequisite or co-requisite papers and what they are.
Questions to ask yourself:
Is there a subject that you are interested in or have enjoyed? Are there papers that build on others you have enjoyed and found interesting? Are there papers that link with particular interests you have? Are there particular skills you want to acquire or develop? For example, some papers, through their assessment, put emphasis on oral presentations, written assignments and/or, computer assignments.
Which papers do you think you would perform well in? Do the papers have a high or low internal assessment component? Is it an area that you have strength in? Is the lecturer someone to whom you relate well? Which papers do you think will be of most use to you in the future? In this case, you may consider speaking to people who are working in positions similar to what you aspire to.
Do you wish to expand your general knowledge? Does the paper offer something you have always wanted to learn more about? Are there papers that will give breadth to your education? Do you want to study internally or by distance learning? How about the papers’ availability, semester offering, timetabling? Will the paper(s) fit into your programme of study this year or next year?
Finally, think about how the papers are best worked into your personal study programme. Look at the cohesiveness of your total package of papers, keeping in mind that one day you may have to justify and defend your choice to a prospective employer.
10 About the School’s Papers
We include in this section a summary about the Accountancy and Business Law undergraduate papers available in 2012. Most papers have a credit value of 15 each.
Special Topics at the 200- and 300-levels may be arranged through the Head of School but are subject to resources being available.
Summary of Undergraduate Papers Offered in 2012
Paper Paper Title Semester Offered Mode Offered Number Internal Distance Learning 110.011 Foundation Studies in Semester 1 Manawatu Accounting
Semester 2 Manawatu 115.102 Accounting Semester 1 Albany Manawatu Wellington Semester 2 Summer School 110.109 Introductory Financial Semester 1 Accounting Semester 2 Albany Manawatu Wellington Summer School 110.209 Intermediate Financial Semester 1 Albany Accounting Manawatu Wellington Semester 2 110.229 Management Semester 1 Albany Accounting Manawatu Wellington Semester 2 110.230 Introductory Financial Semester 1 and Management Accounting 110.249 Accounting Information Semester 2 Albany Systems Manawatu Wellington 110.279 Auditing Semester 2 Albany Manawatu Wellington 110.289 Taxation Semester 2 Albany Manawatu Wellington 110.2/3xx Special Topic Papers
11 Paper Paper Title Semester Offered Mode Offered Number Internal Distance Learning 110.303 Integrative Accounting Semester 1 Semester 2 Albany Manawatu 110.309 Advanced Financial Semester 1 Albany Accounting Manawatu Wellington 110.329 Advanced Management Semester 1 Albany Accounting Manawatu Wellington 110.349 Advanced Accounting Semester 2 Information Systems 110.379 Advanced Auditing Semester 2 Albany Manawatu 110.380 Estate and Tax Planning Semester 1 110.389 Advanced Taxation Semester 2 Albany Manawatu 115.103 Legal and Social Semester 1 Albany Environment of Semester 2 Albany Business Manawatu Wellington Summer School 155.201 Law of Property Semester 2 Albany 155.203 Law of Business Semester 2 Albany Organisations Manawatu Wellington
155.210 Commercial Law Semester 1 Albany Manawatu Wellington 155.301 Employment Law Semester 1 155.313 Commercial Summer School Transactions Contrary to Conscience 155.315 Sport Law Semester 2
12
110.011 Foundation Studies in Accounting (for Certificate in Foundation Studies only)
Prescription The paper is an elective paper of study for students completing the Massey University Certificate in Foundation Studies or Certificate of University Preparation. A range of introductory accounting and legal topics are covered that will prepare students for entry into university level accounting and legal courses. This University Certificate Programmes are controlled by Centre for Professional and Continuing Education (PACE).
Prerequisites Nil
Credits 15
Status for 2012 Semester One: Internal: Manawatu Semester Two: Internal: Manawatu
Introduction The paper is an elective paper of study for students completing the Massey University Certificate in Foundation Studies or Certificate of University Preparation. A range of introductory accounting and legal topics are covered that will prepare students for entry into university level accounting and legal courses.
This paper is designed to assist you develop the following skills:
Ability to learn - through an emphasis on personal learning responsibility and self-review. Interpersonal skills - through interaction in classes. Communication skills - through written assessment and class discussion. Ethical behaviour - through taking responsibility for personal learning and originality of assignment work. Processing accounting transactions manually. Computer skills - through integrated learning in computer laboratories. Understanding of the New Zealand legal system.
Objectives Students who successfully complete this paper should be able to:
Apply the principles of accounting in simple business activities. Gain an understanding of the New Zealand accounting and legal environment. Gain an understanding of the language of accounting.
13
110.109 Introductory Financial Accounting
Semester One Paper Co-ordinator Dr Arshad Malik Location Room 1.31A, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2153 E-Mail [email protected]
Semester Two and Distance Learning Paper Co-ordinator Dr Yuan Yuan Hu Location Room 1.13, Social Sciences Tower Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2156 E-Mail [email protected]
Albany Contact Person Dr Borhan Bhuiyan Location TBA Phone TBA Email TBA
Wellington Contact Person John Arcus Location Room 5F42, Wellington Campus Phone (04) 801-5799 ext 62516 Email [email protected]
Summer School Paper Co-ordinator Ngaire Kirk Location Room 1.05, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2170 E-Mail [email protected]
Prescription An introduction to Financial Accounting.
Prerequisite/ Corequisite 110.100 or 115.102
Restrictions 10.110; 10.213 (from 1999); 110.215; 110.230
Credits 15
Status for 2012 Semester One: Distance Learning Semester Two: Internal: Albany, Manawatu and Wellington Distance Learning Summer School: Distance Learning
14
Introduction An introduction to alternative measurement concepts in accounting and to the preparation and presentation of financial statements and reports, including the compilation of primary financial data.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Demonstrate an understanding of the financial reporting framework for general purpose financial statements for commercial enterprises. 2. Identify, measure, record and communicate the economic transactions and events of commercial enterprises’ operations using fundamental accounting concepts, including the double entry accounting system. 3. Apply basic measurement theory, and the principles and concepts of accounting, to the valuation of assets.
Required Texts Carlon, S., Mladenovic-McAlpine, R., Palm, C., Kimmel, P.D., Kieso, D.E., & Weygandt, J.J. (2009). Financial accounting: Building accounting knowledge (3rd ed.). Milton, Queensland: John Wiley & Sons Australia.
Organisation Distance Learning
Distance Learning Contact Course – Semester One Attendance is strongly recommended at the following location: Manawatu 20 April 2012
Distance Learning Contact Course – Semester Two Attendance is strongly recommended at the following location: Manawatu 31 August 2012
Distance Learning Contact Course – Summer School Attendance is strongly recommended at the following location: Manawatu 13 December 2012
Internal
Semester Two – Internal: Albany, Manawatu and Wellington Lectures 2 hours per week Tutorials 1 hour per week
15 110.209 Intermediate Financial Accounting
Semester One Paper Co-ordinator Ngaire Kirk Location Room 1.05, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2170 E-Mail [email protected]
Albany Contact Person Associate Professor Steve Courtenay Location Room 3.48, Quad Block A, Albany Campus Phone (09) 414 0800 extn 9209 E-Mail [email protected]
Wellington Contact Person John Arcus Location Room 5C22, Wellington Campus Phone (04) 801-5799 extn 62516 E-Mail [email protected]
Semester Two Paper Co-ordinator Lin Tozer Location Room 1.07, Social Sciences Tower, Manawatu (Turitea) Campus Phone: (06) 356-9099 extn 2174 E-Mail: [email protected]
Prescription Intermediate Financial Accounting provides comprehensive coverage of issues dealing with financial reporting requirements and practices for reporting entities.
Prerequisites 110.109 or 110.215 or 110.230
Restriction 10.210, 10.213 (Pre 1999), 110.313
Credits 15
Status for 2012 Semester One: Internal: Albany, Manawatu and Wellington Distance Learning Semester Two: Distance Learning
Introduction Intermediate Financial Accounting provides an understanding of financial reporting requirements and practices for different reporting entities.
The teaching of financial accounting in this paper focuses on an understanding of the concepts involved when dealing with specific issues. In addition, students are expected to be familiar with, and be able to interpret and apply relevant New Zealand International Accounting Standards.
16
Learning Outcomes Students who successfully complete this paper should be able to:
1. Critically evaluate the New Zealand Financial Reporting Environment with a particular emphasis on corporate regulatory requirements.
2. Demonstrate an ability to measure, interpret and present accounting data in accordance with New Zealand’s legal and professional financial reporting requirements.
3. Discuss and apply financial accounting concepts in accounting for equity and liabilities.
Required Text Deegan, C., & Samkin, G. (2011). New Zealand financial accounting (5th ed.). Auckland: McGraw-Hill.
Organisation Distance Learning Contact Course – Semester One Attendance is strongly recommended at the following location: Manawatu 19 April 2012
Distance Learning Contact Course – Semester Two Attendance is strongly recommended at the following location: Manawatu 5 September 2012
Assessment Semester One and Two
Internal and Distance Learning Essay (Compulsory) 15% Assignment 15% Final Exam (Compulsory) 70%
Semester Two required text same as above.
17 110.229 Management Accounting
Paper Co-ordinator Dr Nirmala Nath Location Room 1.03, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2154 E-Mail [email protected]
Wellington Contact Person John Arcus Location Room 5F42, Wellington Campus Phone (04) 801-5799 extn 62516 Email [email protected]
Prescription A study of cost systems used for internal routine reporting to managers for cost management and operational planning and control; internal non-routine, reporting to managers for strategic and tactical decision-making; inventory valuation and income determination for internal and external reporting. Where appropriate, examples and applications in primary industries and the public sector will be considered. Recent developments in these topics will be explored.
Prerequisites 110.109 or 110.215 or 110.230
Restriction 110.200, 10.220, 110.223
Credits 15
Status for 2012 Semester One: Internal: Albany, Manawatu and Wellington Distance Learning Semester Two: Distance Learning
Introduction This paper builds on the introduction to management accounting in 110.100 Introductory Accounting or 115.102 Accounting. You will further develop your skills in identifying, measuring and interpreting information for internal non- routine reporting to managers for strategic and tactical decisions, and internal routine reporting to managers for cost management, planning and control.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Demonstrate ability to measure and interpret accounting data. 2. Apply appropriate management accounting principles and concepts to solve practical management problems. 3. Critically evaluate the relevance and applicability of traditional management accounting techniques to the management of modern organisations in both the manufacturing and service sectors. 4. Discuss contemporary issues and likely future developments in management accounting.
Required Text Langfield-Smith, K., Thorne, H., & Hilton, R.W. (2009). Management accounting: Information for creating and managing value (5th ed.). North Ryde, N.S.W.: McGraw-Hill.
18
Organisation Internal Lectures 3 hours per week
Distance Learning Contact Course – Semester 1 Attendance is highly recommended at the following location: Manawatu 13 April 2012
Distance Learning Contact Course – Semester 2 Attendance is highly recommended at the following location: Manawatu 6 September 2012
Assessment Internal Distance Learning Assignments 30% Assignments 30% Examination 70% Examination 70%
Computer Access Access to IBM compatible PC with a hard drive is required, with a spreadsheet programme such as Excel and word-processing programme such as Word. Access to the internet and email is required.
19 110.230 Introductory Financial and Management Accounting
Paper Co-ordinator Lin Tozer Location Room 1.07, Social Sciences Tower, Manawatu (Turitea) Campus Phone: (06) 356-9099 extn 2174 E-Mail: [email protected]
Prescription The preparation and use of accounting and related data in the planning, controlling, decision-making, and internal and external reporting functions of business.
Prerequisite None
Restriction 110.109
Credits 15
Status for 2012 Semester One: Distance Learning
Introduction Paper 110.230 is designed as a bridging paper to allow students who are graduates or have work experience in accounting to complete Massey University’s second year accountancy papers without first completing the alternative 100-level prerequisites for those papers.
However, students need to be aware that because paper 110.230 is designed to provide instruction in areas covered by papers 110.100 (or 115.102) and 110.109, this paper covers the material at a much faster pace than the 100-level papers.
Please Note: 110.230 is primarily for students enrolled in the GradDipBusStuds. Students considering taking 110.230 for the BBS (2003 or later regulations) should be aware that they must still satisfy the core requirements (including 110.100 or 115.102) of that degree programme.
Paper 110.230 cannot be taken by students enrolled in the BAcc or completing the BBS (Accountancy) under the 2002 or earlier regulations.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Demonstrate an understanding of the role of accounting information in the business environment. 2. Demonstrate the ability to record common economic transactions and events for a business enterprise. 3. Demonstrate the ability to interpret and present accounting data in accordance with New Zealand’s legal and professional financial reporting requirements. 4. Analyse and interpret financial statements to evaluate organisational performance. 5. Demonstrate an understanding of management accounting principles and techniques and their application to organisational planning, decision-making and problem solving.
20
Required Text Kimmel, P.D., Carlon, S., Loftus, J., Mladenoci, R., Kieso, D.E., & Weygandt, J.J. (2009). Accounting: Building business skills (3rd ed.). Milton, Queensland: John Wiley & Sons Australia.
Organisation Distance Learning Contact Course Attendance is strongly recommended at the following location: Manawatu 13 April 2012
Assessment Assignment One 20% Assignment Two 20% Final Examination 60%
21 110.249 Accounting Information Systems
Paper Co-ordinator Dr Jayantha Wickramasinghe Location Room 3.20, Quad Block A, Albany Campus Phone (09) 414 0800 extn 9489 E-Mail [email protected]
Wellington Contact Person James Heslop Location Room 5C32, Wellington Campus Phone (04) 801-5799 extn 62602 E-Mail [email protected]
Manawatu Contact Person Dr Arshad Malik Location Room 1.31A, Social Sciences Tower Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2153 E-Mail [email protected]
Prescription A study of accounting information systems incorporating systems design and controls, together with a review of data processing methods, both manual and computerised, with special attention being given to microcomputers.
Prerequisites 110.109 or 110.215 or 110.230; and 157.100 or 115.107; or PHOS
Credits 15
Status for 2012 Semester Two: Internal: Albany, Manawatu and Wellington Distance Learning.
Introduction The aim of this paper is to encourage the development of a systems perspective to accounting information processing and decision-making.
PLEASE NOTE: It is necessary for you to have direct access to a suitable Windows-based personal computer and a printer to complete the course. Computer lab facilities are available on the Massey University Campuses. Software requirements will be advised at a later date. Distance Learning students must have access to an IBM compatible personal computer with a CD Rom drive, a printer, and the Internet.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Evaluate and design information systems, using data flow diagrams, flowcharts and data models. 2. Explain how emerging technologies influence the design of accounting information systems. 3. Explain the nature of organisational and information systems risk. 4. Explain the importance of, and develop appropriate control procedures to ensure systems reliability.
22 5. Discuss the requirements, advantages and disadvantages of different types of database management systems. 6. Demonstrate an understanding of an accounting general ledger package.
Required Texts TBA
Organisation Internal Lectures 2 hours per week Workshops 1 hour per week
Distance Learning Contact Course Attendance is strongly recommended at the following location: Wellington 25 August 2012
Assessment Internal and Distance Learning Assignments (2) 30% Final Examination 70%
23 110.279 Auditing
Albany Paper Coordinator Warwick Stent Location Room 3.18, Quad Block A, Albany Campus Phone (09) 414-0800 extn 9542 Email [email protected]
Manawatu and Distance Learning Contact Person Lindsay Hawkes Location Room 1.31, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2157 E-Mail [email protected]
Wellington Contact Person John Arcus Location Room 5C22, Wellington Campus Phone (04) 801-5799 extn 62516 E-Mail [email protected]
Prescription An introduction to the basic principles of auditing, including the function of audits and the concepts that govern audit processes and practices.
Prerequisite 110.100 or 110.230 or 115.102
Restriction 10.273, 110.274
Credits 15
Status for 2012 Semester Two: Internal: Albany, Manawatu and Wellington Distance Learning
Introduction Auditing is about assurance and credibility. It is closely linked to the concept of accountability.
Business organisations, charitable institutions and government organisations are all accountable to various stakeholders for their actions and their impact on society. Management, in turn, is accountable to the governing bodies of these entities (e.g., Boards of Directors). One method for discharging this accountability is to report to governing bodies and stakeholders (e.g., through financial statements). Such a report is, however, a report by a party on its own performance.
Auditing provides assurance that such reports are credible. An independent auditor is able to offer varying levels of assurance on a wide variety of matters. An audit is the highest level of assurance offered and it is required by statute, that the annual financial statements of most publicly accountable entities be audited.
Knowledge of auditing concepts is essential for professional accountants; even for those who do not intend to practice as auditors. An understanding of how to assess risk and materiality, for example are critical tools for an accountant to be able to work efficiently and effectively. In addition, managerial ability is significantly enhanced by an understanding of
24 assurance services (Audit is only one of these services) and how and when it is appropriate to use them. It is no surprise therefore, that 110.279 Auditing is one of the three options for the Major Requirements for the BBS (Accountancy) Degree and a compulsory paper for the BAcc Degree.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Explain the nature, scope, and objectives of audit and assurance services. 2. Evaluate selected theories that purport to explain the New Zealand financial attest audit. 3. Discuss the effect that contemporary issues have on the financial attest audit. 4. Demonstrate an understanding of the New Zealand financial attest auditor’s professional and legal responsibilities. 5. Evaluate how the role of ethics, independence, risk, internal controls, materiality and evidence affect a financial attest audit. 6. Demonstrate an understanding of the principal tests, techniques, and types of report used by a financial attest auditor.
Required Text TBA
Organisation Internal Lectures 2 hours per week Tutorials 1 hour per week
Distance Learning Contact Course Attendance is voluntary at the following location: Manawatu 4 September 2012
Assessment Internal and Distance Learning Assignments 30% Final Examination 70%
25 110.289 Taxation
Paper Co-ordinator Dr Deborah Russell Location Room 1.27, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 5158 E-Mail [email protected]
Albany Contact Person David Butcher Location Room 3.17, Quad Block A, Albany Campus Phone (09) 414-0800 extn 9205 E-Mail [email protected]
Wellington Contact Person Judith Pinny Location Room 5C30 Wellington Campus
Phone (04) 801 5799 extn 62601 E-Mail [email protected]
Prescription An introduction to the basic principles of taxation, the elements of taxation and the concepts that govern tax practice. The paper also provides an awareness of the economic implications of taxation at both local and global levels.
Prerequisite 115.102, 110.100 or 110.230
Restriction 10.283, 110.274
Credits 15
Status for 2012 Semester Two: Internal: Albany, Manawatu and Wellington Distance Learning
Introduction This course is designed as an introduction to the principles (and less on the practical application) of New Zealand taxation. The study programme provides an awareness of the New Zealand tax system at the local level and draws an international comparison where appropriate.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Explain and discuss the various types of taxation and tax bases applicable in New Zealand and the potential implications for a New Zealand entity operating in the global environment. 2. Demonstrate an understanding of the tax concepts that govern the determination of tax obligations relating to various personal and business structures. 3. Demonstrate an understanding of tax as an instrument of fiscal policy.
26
Required Text Thomson/Reuters New Zealand Taxation. (2011) 110.289 Taxation - Massey University Study Guide
Organisation Internal Lectures 2 hours per week Workshops 1 hour per week
Distance Learning Contact Course Attendance is strongly recommended at the following location: Manawatu 24 August 2012
Assessment Internal and Distance Learning Assignments 30% Final Examination 70%
NOTE: A mark of at least 40% is required in the Final Examination to pass this paper.
27 110.303 Integrative Accounting (It is recommended to be taken as the last paper in your final year of study)
Paper Co-ordinator Frances Chua Location Room 1.18, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2152 E-Mail [email protected]
Albany Contact Person Professor Asheq Rahman Location Room QA3.41, Quad Block A, Albany Campus Phone (09) 414-0800 extn 9587 Email [email protected]
Prescription An integrated study of sub-disciplines of accounting and other related disciplines. Emphasis is placed on the development of expanded business competencies, and critical thinking skills using the case approach.
Prerequisites 300 credits inclusive of 110.209 or 110.313 or 10.213 (1997-1998); 110.223 or 110.229; and at least 15 credits at 300-level with a 110 prefix from the BBS Schedule.
Credits 15
Status for 2012 Semester One: Distance Learning Semester Two: Internal: Albany and Manawatu Distance Learning.
Introduction This is a compulsory paper within the Bachelor of Accountancy (BAcc) and BBS (Accountancy) degree programmes. Prior to enrolling in this paper, you will have acquired some accounting and business knowledge in various accounting sub-disciplines and other related disciplines. In addition, you will have developed some basic computing, oral presentation, writing and team interaction skills. The paper consolidates and enhances such knowledge and skills through the case approach so that they can be used competently in an integrated manner, first in the classroom situation and, hopefully, later in professional accounting work. Further, it emphasises the importance of critical thinking as an integral element in the development of many desired skills for professional accountants. Throughout the paper, the ethical dimension of accounting and some related issues are also highlighted.
This paper is structured as follows:
Part A: Introduction (Accounting Environment and Case Analysis) Part B: Roles of Accounting Part C: Accounting Perspectives Part D: Accounting and Control
28
Learning Outcomes Students who successfully complete this paper should be able to:
1. Demonstrate an understanding of the process of researching and solving complex accounting problems. 2. Demonstrate effective communications skills in conveying accounting issues and solutions. 3. Integrate knowledge from various accounting sub-disciplines and other related disciplines to solve practical business problems. 4. Analyse the international dimensions affecting accounting practice. 5. Evaluate ethical issues in business and accounting situations.
Required Text 110.303 Integrative Accounting - Massey University Study Guide and readings.
Organisation Internal Lectures 2 hours per week Tutorials 1 hour per week
Distance Learning Contact Course – Semester One Attendance is compulsory: Manawatu 16-17 April 2012
Distance Learning Contact Course – Semester Two Attendance is compulsory: Manawatu 27-28 August 2012
Assessment Distance Learning Internal Assessment 35% Final Examination 65%
Internal Internal Assessment 45% Final Examination 55%
29 110.309 Advanced Financial Accounting
Paper Co-ordinator Dr Nives Botica-Redmayne Location Room 1.12, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2148 E-Mail [email protected]
Albany Contact Person Professor Jill Hooks Location Room 3.56, Quad Block A, Albany Campus Phone (09) 414-0800 extn 9458 E-Mail [email protected]
Wellington Contact Person Professor Paul Dunmore Location Room 5C33, Wellington Campus Phone (04) 801 5799 extn 6898 Email [email protected]
Prescription A study of advanced financial accounting topics and contemporary professional and conceptual issues relevant to financial reporting.
Prerequisite 110.209 or 110.313
Restriction 110.713, 10.310
Credits 15
Status for 2012 Semester One: Internal: Manawatu, Albany and Wellington Distance Learning
Introduction The overall aim of this paper is to introduce and examine advanced level financial accounting and reporting issues within a national context (i.e., New Zealand) while also being cognizant of internationally emerging issues and developments.
The paper is structured around four themes:
1. Financial Accounting Theory 2. Investments in other entities 3. Measurement and disclosure 4. Financial decision making
Learning Outcomes Students who successfully complete this paper should be able to:
1. Explain and demonstrate accounting practice for equity investments (including accounting for group structures), measurement and disclosure of information, and financial decision making, having regard to New Zealand’s applicable Financial Reporting Standards.
30 2. Identify and explain the conceptual underpinnings for current advanced financial accounting and reporting issues. 3. Identify and explain current issues related to financial accounting and financial reporting. 4. Critically analyse and interpret published financial information.
Required Text Deegan, C., & Samkin, G. (2011). New Zealand financial accounting (5th ed.). Auckland: McGraw-Hill/Irwin.
Organisation Internal Lectures 3 hours per week
Distance Learning Contact Course – Semester One Attendance is strongly recommended at the following location: Manawatu 12 April 2012
Assessment Distance Learning Assignment 1 (Compulsory) 20% Assignment 2 (Compulsory) 20% Final Examination 60%
Internal Assignment (Compulsory) 20% Test (Compulsory) 20% Final Examination 60%
31 110.311 Accounting Theory (Not offered in 2012)
Paper Co-ordinator Frances Chua Location Room 1.18, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2152 E-Mail [email protected]
Prescription An introduction to the development of accounting thought; the philosophy of science and accounting theory construction; contemporary issues in modern financial accounting theory; the ideas of leading accounting writers; the place of accounting in the legal, social and economic environment and its consequent interface with other disciplines.
Prerequisite 110.313 or 10.213 (pre-1999) or 110.209
Restriction 10.365
Credits 15
Status for 2012 Not on offer in 2012
Introduction This is a paper that attempts to provide students with a theoretical background to some of the concepts that they have learned in introductory and intermediate financial accounting courses. Students will be introduced to the historical development of these concepts, the attempts to construct and verify accounting theories, the accounting reporting environment and associated issues, and some emerging issues in accounting. The paper also attempts to raise the awareness of some of the on-going debates in accounting.
This paper builds on the following broad topics:
Historical Development of Accounting Accounting Theory and Research Accounting Reporting Environment Issues in Accounting and Financial Reporting Emerging Issues in Accounting
Learning Outcomes Students who successfully complete this paper should be able to:
1. Analyse the various pressures and influences which have shaped the development of accounting practice over time. 2. Evaluate the different approaches to constructing accounting theory. 3. Critically examine the recent trends in external reporting and some emerging issues that have implications for the accounting profession.
32 110.329 Advanced Management Accounting
Manawatu Internal and Distance Learning Paper Co-ordinator Lindsay Hawkes Location Room 1.31, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2157 E-Mail [email protected]
Albany Contact Person Dr Jayantha Wickramasinghe Location Room 3.20, Quad Block A, Albany Campus Phone (09) 414 0800 extn 9489 E-Mail [email protected]
Wellington Contact Person John Arcus Location Room 5C22, Wellington Campus Phone (04) 801-5799 extn 62516 E-Mail [email protected]
Prescription A study of advanced topics and contemporary issues in management accounting.
Prerequisite 110.229 or 110.223
Restriction 10.320, 110.723
Credits 15
Status for 2012 Semester One: Internal: Albany, Manawatu and Wellington Distance Learning
Introduction The aim of this course is to expose you to management accounting and the issues faced by management accountants. The course does this by covering a range of management accounting topics and issues. The program covers a range of costing topics and management accounting techniques to assist decision making including dealing with uncertainty, before covering performance measurement and the application of management accounting to non-profit organisations, and finally current issues in management accounting.
The course assumes knowledge of basic accounting and costing from 110.229 or 110.223, which is a prerequisite for the course.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Demonstrate an understanding of different costing approaches and be able to discuss which system would be most appropriate for an organisation.
33 2. Critically evaluate the role of management accounting in organisations and the issues involved in strategic management accounting. 3. Explain different performance measurement approaches used in management accounting and discuss the merits and problems of the differing approaches. 4. Demonstrate an understanding of the accounting issues involved in dealing with uncertainty in managerial decision making. 5. Critique the information produced by management accounting techniques and systems. 6. Demonstrate an understanding of different issues that can arise when applying management accounting techniques in a range of industry sectors.
Topics 1. Strategic Management Accounting 2. Costing 3. Budgeting 4. Decision Making 5. Performance Management 6. Management Accounting and non-manufacturing organisations
Required Text Hansen, D.R., & Mowen, M.M. (2011). Cornerstones of cost accounting. South-Western Cengage Learning.
Organisation Internal Lectures 2 hours per week Workshops 1 hour per week
Distance Learning Contact Course - Semester One Attendance is strongly recommended at the following location: Manawatu 11 April 2012
Assessment Internal and Distance Learning Assignment One – Essay 10% Assignment Two – Case Study 20% Final Examination 70%
34 110.349 Advanced Accounting Information Systems
Paper Co-ordinator Professor Paul Dunmore Location Room 5C33, Wellington Campus Phone (04) 801 5799 extn 62603 Email [email protected]
Prescription Advanced study of the concepts and application of computer-based accounting and business systems.
Prerequisite 110.243 or 110.249
Restriction 110.743
Credits 15
Status for 2012 Semester Two: Distance Learning
Introduction This paper will further develop the basic AIS knowledge and skills gained in paper 110.243/249.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Evaluate the risks associated with information technology in an accounting environment, in particular fraud and its prevention and detection. 2. Explain the contribution of accountants to ensuring that IT supports the management of an organisation. 3. Explain and discuss the accounting concept of internal control at an advanced level. 4. Evaluate IT-related internal control issues using the COBIT framework. 5. Analyse and explain the approaches, complexities and challenges of the new communication technology to the extent that they affect internal control and the role of the accountant.
Required Text Gelinas, U.J., Dull, R.B., and Wheeler, P.R. (2012). Accounting information systems (9th ed). Mason, OH: Cengage South-Western.
Organisation There will be no lectures of Contact Course, but an on-line tutorial will be offered each week.
Assessment
Distance Learning
Internal Assessment 40% Final Examination 60%
Computer Access: It is necessary for you to have direct access to a suitable Windows-base personal computer and a printer to complete the course. Computer lab facilities are available on the Massey University Campuses. You will need the database software Microsoft Access 2000 or later.
35 110.379 Advanced Auditing
Paper Co-ordinator Dr Nives Botica-Redmayne Location Room 1.12, Social Sciences Tower Manawatu (Turitea) Campus Phone (06) 356 9099 extn 2148 Email [email protected]
Albany Contact Person Warwick Stent Location Room 3.18, Quad Block A, Albany Campus Phone (09) 414-0800 extn 9542 Email [email protected]
Prescription A study of advanced topics and contemporary issues in auditing.
Prerequisite 110.109 or 110.215; and 110.274 or 110.279
Restriction 110.773, 10.370
Credits 15
Status for 2012 Semester Two: Internal: Albany, Manawatu and Wellington Distance Learning
Introduction 110.379 Advanced Auditing is a study of advanced topics and contemporary issues in auditing, including ethical considerations and appraisal and evaluation of audit systems.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Critique auditors’ professional environment, including ethical conduct and auditors’ legal liability. 2. Evaluate and analyse the application of professional judgements in auditing. 3. Analyse and demonstrate the application of professional standards within the auditing process. 4. Analyse the use of audit software within the auditing process. 5. Critique contemporary research issues in auditing.
Required Texts TBA
Organisation Internal Lectures 2 hours per week
Tutorials/Workshops 1 hour per week
36
Distance Learning Contact Course Attendance is strongly recommended at the following location: Manawatu 5 September 2012
Assessment Internal and Distance Learning Assignment One – 10% (Distance Learning students only) Test – 10% (Internal students only) Assignment Two Case Study – 20% Final Examination – 70%
37 110.380 Estate and Tax Planning
Paper Co-ordinator Dr Lin Mei Tan Location Room 1.27, Social Science Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2172 Email [email protected]
Prescription Practical issues arising in estate and tax planning for investors and small businesses in New Zealand.
Prerequisite 110.289 or 110.274 or P or C 125.211
Corequisite 125.211
Credits 15
Status for 2012 Semester One: Distance Learning
Introduction Estate and tax planning, property ownership, successions and tax are all a part of everyday life to most people in New Zealand. This paper therefore focuses on the needs of taxpayers who are either investors or small business owners. The main aim of the paper is to provide you with an understanding of the practice of contemporary estate and tax planning. At the end of the course, you should also be familiar with some of the applicable legislation and relevant case law.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Demonstrate an understanding of the legislation and types of instruments relevant to estate and tax planning. 2. Explain and discuss the underlying principles relating to estate planning. 3. Demonstrate an understanding of tax planning in relation to income from various investments and alternative business structures that facilitate successful estate and tax planning.
Required Text New Zealand Taxation (NZT) (2012 edition)
Organisation Distance Learning Contact Courses Attendance is strongly recommended at the following locations: Manawatu 11 April 2012
Assessment Internal and Distance Learning Assignments 30% Final Examination 70%
38 110.389 Advanced Taxation
Paper Co-ordinator Dr Lin Mei Tan Location Room 1.27, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2172 E-Mail [email protected]
Albany Contact Person David Butcher Location Room 3.17, Quad Block A, Albany Campus Phone (09) 414-0800 extn 9205 Email [email protected]
Prescription A study of advanced topics and contemporary issues in taxation, including tax policy, international taxation, and tax administration.
Prerequisites 110.215 or 110.109; and 110.289 or 110.274
Restriction 110.783
Credits 15
Status for 2012 Semester Two: Internal: Manawatu and Albany Distance Learning
Introduction The first introductory tax paper provides an overview of the fundamentals of the New Zealand taxation system. The principles covered in the introductory paper are still as relevant and important and should be applied to this advanced tax course, which will delve into more complex areas of the taxation law. This paper will also help you to develop the basic tax research skills to find, interpret and apply relevant statutory, regulatory, and judicial information.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Compare and contrast the tax rules that regulate the treatment of investments in real and personal properties, and appraise how those rules are interpreted in practice by the courts and the Inland Revenue. 2. Evaluate the tax implications of different entities that are available for the conduct of business operations or for property ownerships. 3. Analyse the various international tax regimes that apply to investors, and evaluate the principles underpinning these regimes. 4. Discuss and evaluate the constraints on tax planning imposed by legislation and the courts, and the risks and uncertainties inherent in tax planning strategies. 5. Critique the current relationship between tax and financial accounting in business operations.
39 Required Text CCH New Zealand Master Tax Guide. (2012). Organisation Internal Lectures 3 hours per week including workshops
Distance Learning Contact Course Attendance is strongly recommended at the following location: Manawatu 7 September 2012
Assessment Internal and Distance Learning Assignment One 20% Assignment Two 15% Final Examination 65%
40 115.102 Introductory Accounting
Wellington Internal and Distance Learning Paper Co-ordinator James Heslop Location Room 5C32, Wellington Campus Phone (04) 801-5799 extn 62602 E-Mail [email protected]
Manawatu Internal and Summer School Contact Person Ngaire Kirk Location Room 1.05, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2170 E-Mail [email protected]
Albany Contact Person Dr Borhan Bhuiyan Location TBA Phone TBA E-Mail TBA
Prescription An introduction to the way accounting techniques and accounting information are used in planning, monitoring and evaluating organisational performance and in discharging accountability to interested parties within and outside.
Prerequisite None
Restriction 110.100
Semester Semester One: Internal Albany, Manawatu and Wellington Distance Learning Semester Two: Distance Learning Summer School: Distance Learning
Credits 15
Status for 2012 Internal: Albany, Manawatu and Wellington; and Distance Learning
Introduction 115.102 Accounting is one of the largest papers within the School of Accountancy. It is a core paper for all BBS students and for students undertaking the BAcc degree.
This paper’s aim is to introduce accounting in an organisational context, and then explore the use of accounting information in supporting business decisions.
After taking this paper, many students will achieve a general understanding of the role accounting plays in the business environment. While 115.102 does have a wide practical application, it does not focus on the preparation of the financial statements and other technical aspects. It focuses more on how accounting information is used to support business decisions. As the paper progresses, students are encouraged to consider links to other papers
41 within the business degree structure, especially management, finance, economics, law, and information systems.
Learning outcomes Students who successfully complete this paper should be able to:
1. Explain selected accounting concepts, principles and terms, the role of accounting information in the business environment and the place of professional ethics within the accounting field; 2. Prepare basic general purpose financial reports for different business structures; 3. Demonstrate the impact of common accounting bases and policies on reported financial results; 4. Interpret financial and management reports to evaluate organisational performance and write a simple report; 5. Distinguish between various funding and business structures; and 6. Apply simple management accounting techniques to organisational planning and decision-making.
Required Text Atrill, P., McLaney, E., Harvey, D., Jenner, M., & Weil S. (2011) Accountancy: An introduction. Auckland, New Zealand: Pearson.
Organisation Internal – Manawatu, Albany and Wellington Lectures + Workshops 3 hours per week Clinic (Albany) 1 hour per week
Distance Learning Contact Courses - Semester One Attendance is voluntary at one of the following locations: Albany 28 April 2012 Manawatu 21 April 2012 Christchurch 5 May 2012
Distance Learning Contact Courses - Semester Two Attendance is voluntary at one of the following locations: Albany 25 August 2012 Manawatu 8 September 2012 Christchurch 1 September 2012
Distance Learning Contact Courses – Summer School Albany 10 December 2012 Manawatu 12 December 2012
Computer Access Distance Learning students must have access to an IBM compatible PC, and Microsoft Excel.
42
115.103 Legal and Social Environment of Business Law
Paper Co-ordinator Associate Professor Lindsay Trotman Location Room 2.46, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2222 E-Mail [email protected]
Paper Co-ordinator Dr Louise Lee Location Dept of Management Wellington Campus Phone (04) 801-5799 extn 62584 (Wellington Campus) E- Mail [email protected]
Albany Contact Person Dr Nick Smith Location Room 3.19, Quad Block A, Albany Campus Phone (09) 414 0800 extn 9246 E-Mail [email protected]
Prescription An introduction to the current business environment. The paper uses a stakeholder model of business relationships to focus on selected legal, social and ethical elements that impact on the operation of business organisations in New Zealand
Prerequisite None
Restrictions None
Status for 2012 Semester One: Internal Albany Semester Two: Internal Albany, Manawatu and Wellington; Distance Learning Summer School: Distance Learning
Credits 15
Introduction The paper provides an overview of the social and legal environment within which a business must operate in New Zealand.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Demonstrate an understanding of selected legal and social factors impacting on New Zealand business organisations using a stakeholder approach. 2. Explain the nature of the relationships between business organisations, Maori and other key stakeholders. 3. Apply the ethical dimension of business decision making. 4. Identify the legal and social significance of the Treaty of Waitangi for business operation in New Zealand. 5. Identify significant legal liabilities which may confront a business operating in New Zealand.
43 6. Identify appropriate strategies for neutralising or minimising the risk of legal liabilities.
Required Texts TBA
Organisation Internal Lectures 3 hours per week
Distance Learning Contact Course Attendance is voluntary Wellington 8 September 2012 Albany 15 September 2012 Christchurch 3 September 2012
44 155.201 Law of Property
Paper Co-ordinator Dr Nick Smith Location Room 3.19, Quad Block A, Albany Campus Phone (09) 414 0800 extn 9246 E-Mail [email protected]
Prescription The law relating to the transfer and ownership of and other dealings in real property.
Prerequisites 155.100 or 115.103
Restrictions 155.216
Credits 15
Status for 2012 Semester Two: Internal: Albany and Distance Learning
Learning Outcomes Students who successfully complete this paper should be able to:
1. Demonstrate an understanding of the development of property law in England and New Zealand from the 11th century onwards. 2. Demonstrate an understanding of the relevance of the Treaty of Waitangi to property law in New Zealand. 3. Describe the key elements of the Torrens System. 4. Demonstrate an understanding of the way in which interests in real property are created, transferred and protected.
Required Texts 1. Wilson, D.J. (2008). Butterworths Q & A: Property Law. Wellington, NZ: LexisNexis. 2. 155.201 Legislative Extracts.
Assessment Distance Learning Assignments (4) 40% Final Examination 60%
Internal Assignment 20% Class Test 20% Final Exam 60%
45 155.203 Law of Business Organisations
Paper Co-ordinator Associate Professor Lindsay Trotman Location Room 2.46, Social Sciences Tower Extention, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2222 E-Mail [email protected]
Manawatu Contact Person Dr Matthew Berkahn Location Room 2.47, Social Sciences Tower Extention, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2147 E-Mail [email protected]
Albany Contact Person Trish O’Sullivan Location Room 3.57, Quad Block A, Albany Campus Phone (09) 414 0800 extn 9462 E-Mail [email protected]
Wellington Contact Person Jeremy Hubbard Location Room 5C35, Wellington Campus Phone (04) 801-5799 extn 62579 E-Mail [email protected]
Prescription General principles of law relating to companies and partnerships.
Prerequisites 155.100 or 115.103
Restrictions 155.200
Credits 15
Status for 2012 Semester Two: Internal: Albany, Manawatu and Wellington Distance Learning
Learning Outcomes Students who successfully complete this paper should be able to:
1. Explain and apply the law relating to the birth, life and death of companies. 2. Explain and apply the essential elements of securities law as it pertains to corporate fund raising. 3. Demonstrate an understanding of the origins and history of New Zealand’s company law, from incorporation by royal charter in the seventeenth century to the present. 4. Analyse and apply the essential elements of partnership law.
Required Text Farrar, J. (Ed.) (2008). Company and securities law in New Zealand. Wellington: Thomson/Brookers.
46
Organisation Internal Lectures and/or tutorials 3 hours per week
Distance Learning Contact Course – Double Semester Attendance is strongly recommended at the following location: Manawatu 19 August – 30 August 2012
Assessment
Internal and Distance Learning Assignment 15% Test 15% Final Examination 70%
47 155.210 Commercial Law
Paper Co-ordinator Feona Sayles Location Room 2.38, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 7492 E-Mail [email protected]
Albany Contact Person Trish O’Sullivan Location Room 3.57, Quad Block A, Albany Campus Phone (09) 414 0800 extn 9462 E-Mail [email protected]
Wellington Contact Person Jeremy Hubbard Location Room 5C35, Wellington Campus Phone (04) 801-5799 extn 62579 E-Mail [email protected]
Prescription Selected aspects of commercial law, including securities over personal property, personal insolvency, cheques, insurance, guarantees, sale of goods, agency, and hire purchase.
Prerequisite 155.100 or 115.103
Restriction 155.200
Credits 15
Status for 2012 Semester One: Internal: Albany, Manawatu and Wellington Distance Learning
Introduction Commercial Law is a study of some major aspects of the law as it relates to commerce. It deals with financing and security arrangements, personal insolvency, payment systems (cheques in particular), agency, and insurance. We hope that you find the topics interesting and challenging.
Commercial Law is at the basis of almost every business transaction entered into from a multimillion dollar financing arrangement through to domestic purchases. This course is designed to give a grounding to students in a wide range of commercial topics which will commonly arise in businesses both large and small.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Describe relevant legal rules pertaining to commercial activities. 2. Discuss how law may impact upon the way in which business is conducted. 3. Demonstrate an understanding of the techniques used to interpret commercial law cases and legislation.
48 Required Text Sayles, F. (2009). Butterworths questions and answers: Commercial law (1st ed.). Wellington, New Zealand: LexisNexis.
Hawes, C. (2010). Butterworths introduction to commercial law (3rd ed.). Wellington, New Zealand: LexisNexis.
Study Guides, Readings and Legislation supplied by the School of Accountancy.
Organisation Internal Lectures 3 hours per week
Assessment Internal Distance Learning Assignments (2) 40% Assignments (2) 40% Final Examination 60% Final Examination 60%
49 155.215 Criminal Law (Not offered in 2012)
Paper Co-ordinator Feona Sayles Location Room 2.38, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 7492 E-Mail [email protected]
Prescription The principles of and justification for criminal law; the ingredients of criminal offences and their classification; corporate and vicarious liability; defences to criminal charges; the burden and standard of proof; an outline of criminal procedure.
Prerequisites 155.100 or PHOS
Note: Serving members of the New Zealand Police are exempt from the prerequisites for this paper.
Semester Double Semester
Credits 15
Status for 2012 This paper is not on offer in 2012
Introduction This paper comprises a study of the basic principles of criminal law, together with an outline of the requirements for specific offences and aspects of criminal procedure which includes Youth Justice.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Describe the rationale of criminal liability. 2. Discuss elements of criminal offences and apply these elements to factual situations. 3. Demonstrate an understanding of the techniques used to interpret criminal law cases and legislation.
50 155.222 Immigration Law and Practice in New Zealand (Not offered in 2012)
Paper Co-ordinator Associate Professor Lindsay Trotman Location Room 2.46, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2222 E-Mail [email protected]
Prescription This paper examines the law and practice of immigration in New Zealand, including the legal framework and principles under which immigration is managed; current government policies; how these policies may change over time and manner by which practitioners in the industry may have input into these changes; and the legal and ethical issues which confront practitioners providing advice and other services to intending migrants to New Zealand.
Prerequisite Any 100-level paper for BBS and GradDipBusStuds(Business Law) and COP, 115.103 or 155.100 recommended; nil for GradDipBusStuds unendorsed and any endorsement to which regulation 10 of the GradDipBusStuds regulations applies.
Credits 15
Status for 2012 This paper is not on offer in 2012
Introduction This paper was created in response to an approach from the New Zealand Association for Migration and Investment (NZAMI) for an immigration law and practice paper for its members and prospective members.
The importance of immigration for New Zealand is clear and thus there is need for knowledge and understanding of the regulatory regime which governs immigration into this country.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Explain the legal framework and principles under which immigration is managed in New Zealand. 2. Demonstrate an understanding of current government policies on immigration. 3. Apply the law regulating immigration to New Zealand to practical situations. 4. Apply the law regulating the profession of immigration advisor to practical situations.
51 155.301 Employment Law
Paper Co-ordinator Associate Professor Lindsay Trotman Location Room 2.46, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2222 E-Mail [email protected]
Prescription This paper studies the law relating to employer and employee. Aspects studied include the employment contract, the law relating to the determination of employment disputes, the legality of industrial action, anti- discrimination legislation in the employment context and the law of dismissal.
Prerequisite 115.103 or 155.100 and any 200-level paper, or 114.254, or 153.200 and 153.202
Restrictions 152.351, 155.700
Status for 2012 Semester One: Distance Learning
Credits 15
Introduction
Learning Outcomes After successful completion of the paper, a student should be able to:
1. Explain legal principles governing the employer-employee relationship. 2. Explain the institutional structures and procedures within and by which employment disputes are resolved. 3. Apply legal method to issues involving the employer-employee relationship.
Required Texts Because employment law is a particularly dynamic area, i.e., it is frequently the subject of legislative changes inspired by the political ideology of the day, the best resources are those available on line.
Organisation
Distance Learning Contact Course Attendance is voluntary but is strongly recommended. Wellington Saturday 14 April, 2012
52 155.313 Commercial Transactions Contrary to Conscience
Paper Co-ordinator Associate Professor Lindsay Trotman Location Room 2.46, Social Sciences Tower Extension, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 2222 E-Mail [email protected]
Prescription An examination of the extent to which Courts will interfere in commercial transactions on the grounds that they are perceived to be contrary to “conscience”. The focus is on the equitable notions of trusts, fiduciary duties, undue influence and unconscionability and upon the doctrine of restitution for unjust enrichment.
Prerequisites 155.100 or 115.103
Credits 15
Status for 2012 Summer School: Distance Learning
Introduction The paper is concerned with the increasing role the courts play in ensuring that parties to commercial transactions conform to a conscionable standard of conduct. The objective is to introduce students to the manner in which the common law, and in particular that part of the common law known as equity, provides for flexibility in dealing with dimensions of commercial transactions where substance is the focus, and where this displaces attention merely to the form or appearance of the transaction.
The paper should be of benefit to accounting, banking, management and finance students in particular as well as to practising lawyers who might wish to develop expertise in this area.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Analyse how equitable doctrines provide flexibility in dealing with commercial transactions where substance displaces attention merely to the form or appearance of the transaction. 2. Determine why a particular equitable doctrine is being appealed to by one of the parties to litigation. 3. Determine how the equitable doctrines are applied to the facts of cases. 4. Assess the intellectual coherence of the equitable doctrines and their application. 5. Evaluate the consequences for business of the application of the equitable doctrines by the courts.
Required Text Grantham and Rickett, Restitution – Commentary and Materials, Brookers: Wellington 2001.
53 Assessment Distance Learning Assignment 1 15% Assignment 2 15% Assignment 3 70%
Note: Assignment 3 is a take-home assessment to be completed over a number of days at the conclusion of the study programme for this paper. There is no traditional three-hour final exam.
54 155.315 Sport Law
Paper Co-ordinator Feona Sayles Location Room 2.38, Social Sciences Tower, Manawatu (Turitea) Campus Phone (06) 356-9099 extn 7492 E-Mail [email protected]
Prescription A study of the legal issues associated with sport, including the relevance and application to sport of intellectual property, contract, criminal liability, negligence, volunteers, drug testing, occupational safety and health, and accident compensation.
Prerequisite(s) 155.100 or 115.103 recommended.
Credits 15
Status for 2012 Semester Two: Distance Learning
Introduction This paper will cover a variety of legal issues that impact on sport. Some of the topics covered include; Incorporation, Contract, Marketing Issues, Dealing with Local Authorities, Drugs in sport, Criminal Law, Accident Compensation, Health and Safety in Employment.
Learning Outcomes Students who successfully complete this paper should be able to:
1. Demonstrate the techniques used to interpret cases, legislation and other legal materials. 2. Discuss how the law applies to sport and recreation. 3. Discuss how to prevent legal problems from arising by applying the relevant law to potential real life problems associated with sport and recreation.
Assessment Internal and Distance Learning Essay (Free choice) 30% Set Assignments 20% Final Exam 50%
Recommended David, P., Ellis, B., Mackinnon, D., Marriott-Lloyd, P., Steeds, B., Stirling, N., Text & Toogood, K. (2005). Winning the red tape (1st ed.). New Zealand LexisNexis.
55 Professional Membership
NZICA
In 2012, Massey University students have two options for completing the Chartered Accountants academic requirements, as follows:
Option 1 – Please note that this option is only Option 2 – This option can be completed for students who can complete in 2012 or after all of the requirements below by the end of 2012. 1. Completion of three years of academic study 1. Completion of four years of academic study 2. Completion of a bachelor’s degree 2. Completion of a bachelor’s degree 3. Completion of the NZICA required 3. 30 credits of *liberal studies topics listed below:
4. Completion of the NZICA required topics listed below:
NZICA Required Approved subject/s at NZICA Required Approved subject/s at topics Massey University topics Massey University
Advanced Financial 110.309 Financial 110.309 Accounting Advanced Financial Accounting Advanced Financial Accounting Accounting Advanced Management 110.329 Management 110.329 Accounting Advanced Management Accounting Advanced Management Accounting Accounting Advanced Auditing and 110.379 Auditing 110.279 Assurance Advanced Auditing Auditing or 110.379 Advanced Auditing Advanced taxation 110.389 Taxation 110.289 Advanced Taxation Taxation or 110.389 Advanced Taxation Advanced business 125.320 Finance 125.230 finance/treasury International Finance Business Finance or 125.330 Advanced Business Finance
56 Accounting 110.249 Information systems 110.249 Information Systems Accounting Information Accounting Information Systems Systems or or 110.349 110.349 Advanced Accounting Advanced Accounting Information Systems Information Systems Commercial law 155.203 Commercial and 155.203 Law of Business corporate law Law of Business Organisations Organisations and and 155.210 155.210 Commercial Law Commercial Law Organisational 115.108 Organisational 115.108 Management Organisations and Management Organisations and Management Management Economics 115.106 Economics 115.106 Economics Economics Statistics 115.101 Quantitative methods 115.101 Statistics for Business Statistics for Business
* Students are required to complete 30 credits of liberal studies within their four year programme. “Liberal” refers to general studies that are neither accounting nor business-related in subject matter. Please contact Massey University for details of papers that are considered to be liberal. Students who have completed a Bachelor of Accountancy or Bachelor of Business Studies at Massey University have met this requirement.
Students who complete an academic degree more advanced than a bachelor’s degree with a research component, a post-graduate diploma with a research component equivalent to that of an honours degree or a post-graduate diploma in accounting will be exempt from the liberal percentage requirement.
57 Two Important Points to Note
. Although a university may recognise prior learning by granting an exemption from a particular paper, NZICA will not recognise any exemptions granted after 2002 where the exempted paper(s) covers NZICA required topics. If a student is eligible for an exemption in 2003 or later, he/she can either decline the exemption and complete the paper, or take the exemption and study the subject at a higher level to satisfy the topic for NZICA admission requirement purposes.
. NZICA will not recognise Restricted (R) Passes awarded by a university in 2002 or later, for courses that meet its elective and compulsory topics. However, restricted passes awarded by Massey University prior to 2002 will continue to be recognised by NZICA for its academic requirement purposes.
Associate Chartered Accountants (ACA) College
The ACA College provides a membership option for those who do not want to meet the entry requirements for the CA College. You can refer to the Institute’s website (www.nzica.com) for further details regarding the ACA qualification admissions process, time frames and other information.
For more information on NZICA requirements, please contact NZICA at www.nzica.com.
School of Accountancy contact:
Mr Lindsay Hawkes Private Bag 11 222 Palmerston North [email protected]
58 CPA Australia
If you intend to pursue CPA Australia membership, then take note of the following information.
The CPA designation comprises:
. A three-year accredited degree . CPA Programme (a Professional Licentiate Programme) . Practical experience (three years of mentored work experience)
The CPA Programme is a six segment programme - three compulsory and three elective segments.
Compulsory Electives (three of your choice)
Reporting and Professional Practice Assurance Services and Auditing Corporate Governance and Contemporary Issues in Financial Accounting Accountability Financial Reporting and Disclosure Business Strategy and Leadership Insolvency and Reconstruction International Business Knowledge Management Personal Financial Planning and Superannuation Strategic Management Accounting Taxation Financial Risk Management
For Massey accredited programme details, access the Professional Information link on the School of Accountancy website at: accountancy.massey.ac.nz
For more information about the CPA programme, visit the CPA Australia website: www.cpaaustralia.com.au
The Chartered Institute of Management Accountants (CIMA)
CIMA is a U.K. body that offers an internationally recognised professional qualification in management accounting with a focus on accounting for businesses.
To qualify as a Chartered Management Accountant, you must:
Complete the CIMA Certificate in Business Accounting or another exempting qualification; Complete the nine exams from CIMA Professional Qualifications; Gain three years relevant practical experience; and Pass the Test of Professional Competence in Management Accounting (TOPCIMA).
For further information, visit the CIMA website at: www.cimaglobal.com/professionalqualification
59 The Association of Chartered Certified Accountants (ACCA)
Recently, the School of Accountancy has attained accreditation with the Association of Chartered Certified Accountants (ACCA). ACCA is a U.K.-based professional body offering an internationally recognised professional qualification for those who seek a career in accountancy, finance and management.
Massey students studying for the Bachelor of Accountancy (BAcc) and Bachelor of Business Studies (BBS- Accountancy) degree programmes may be exempted from up to nine of ACCA’s 14 papers.
Completion of the BAcc and BBS (Acc) provides exemption from the following papers:
F1 Accountant in Business F2 Management Accounting F3 Financial Accounting F4 Corporate and Business Law
The papers listed below will be exempted on the completion of the corresponding accredited papers:
Papers Accredited Modules/Papers
F5 Performance Management Advanced Management Accounting (110.329) F6 Taxation Taxation (110.289) or F6 Taxation Advanced Taxation (110.389) or F6 Taxation Estate and Tax Planning (110.380) F7 Financial Reporting Advanced Financial Reporting (110.309) F8 Audit and Assurance Auditing (110.279) or F8 Auditing and Assurance Advanced Auditing (110.379) F9 Financial Management Business Finance (125.230) or F9 Financial Management Advanced Business Finance (125.330) or F9 Financial Management International Finance (125.320)
For more details, visit ACCA’s exemption enquiry database at: www.accaglobal.com.
60 School Staff
Academic
§ Part-Time ¥ Barrister and Solicitor of the High Court of New Zealand
Professors Mike Bradbury, BCom, MCom, PhD Auck, FCA, CMA Paul V. Dunmore BSc(Hons), MBA, PhD, CMA Jillian J. Hooks BBS Massey, MMS (Distinction), DipTchg Waikato, PhD Waikato Fawzi Laswad BEcon Garyounis, MSc Wisconsin, PhD Sydney, FCA, CMA Asheq Rahman, BCom, MBA Dhaka, MBA Eastern Illinois, PhD Sydney, ASA (Aust), CA
Associate Professors § Steve Courtenay BA, MBA, PhD Arkansas ¥ Lindsay G.S. Trotman LLM (Hons) Cant., Assoc NZLS
Senior Lecturers John D. Arcus BCA VUW, CA Matthew A. Berkahn BBS (Hons) Massey, LLM (Hons) VUW, SJD Deakin § Nives Botica Redmayne MSc (Econ) Zagreb, PhD Massey, CA James D. Heslop BCA VUW, MBS Massey, AdvCertTertTchg Wellington Polytechnic, CA Jeremy J. Hubbard LLM VUW, LLB, CertEd (Tertiary) London Radiah Othman BAcc Mara, Malaysia, MAcc Curtin, PhD Aston, CPA (Aust) Lin Mei Tan MA Lanc, DipAcc (Taxation) Massey, PhD ANU, FCCA, ACIS (U.K.), CA
Lecturers Borhan U. Bhuiyan BBA Dhaka, MBA Dhaka, PhD Lincoln Frances C. Chua BA Taiwan, BBS, DipEd, DipSLT, DipBusAdmin, MBS Massey, CPA (Aust) Lindsay C. Hawkes BBS, DipBusAdmin, MBS Massey, CA Yuan Yuan Hu MA Wolverhampton; MAcc Glasgow; PhD Wales, CPA (Aust) Ngaire E. Kirk BBS (Hons), MBS Massey NDBS, NCIM Arshad Malik BE (Civil) I., MBA IESE, PhD Waikato, ACMA Pak Nirmala Nath BA, PGDip, MA (Actg & Fin Mgt), DipEd, USP, Fiji, PhD Waikato, CPA (Aust) ¥ Patricia F. O’Sullivan LLB (Hons) Cant., MComLaw (Hons) Auck. Deborah Russell BCom (Hons) Otago, BA (Hons), PhD ANU ¥ Feona J. Sayles BBS (Sports Mgt), GradDipBusStuds (Sport & Rec Mgt), GradDipBusStuds (Bus Law) Massey, LLB Cant., Institute of Professional Legal Studies Certificate Nicholas M. Smith BA, BA (Hons), LLB Natal, PhD Auck. Warwick Stent BCom(Hons)Rhodes, HDE Rhodes, MCom RAU, CA Lin Tozer BBS, DipBusAdmin, MBS Massey, CA Jayantha Wickramasinghe MBA,PhD Bond Qld, CMA,FCA, MACS
Assistant Lecturer Judith Pinny BCA (Hons) VUW, CA
Senior Tutor § David Butcher MMS (Distinction) Waikato; CA
Tutors Christelle Roos B.Com Potch, Hons. B.Com Potch, Mcom Vista, HDE Vista Elana Stalmann BCom, DipTeaching, Potchefstroom Siata Tavite BCom Auck, MBA, PGDipAFM, USP Fiji
61 General
Jude Batten, Programme Support Administrator (Manawatu) Nikki Batten, Administrator/Secretary (Wellington) Inez Goldsworthy, Administrator/Secretary (Manawatu) Sim Loo, Research Assistant, DipBldgDesign Kuala Lumpur, RIBA London, BBS, MBA Massey (Manawatu) Mary Rossiter, Secretary/Research Support, BA (Psych), PGDipBusAdmin (ComMgt) Massey (Manawatu) Lin Shi, Computer Technician MlnfSc Massey (Manawatu) Melanie Sinclair, HoS PA/Financial Administrator (Manawatu) Natalie Snyders, Secretary/Administrator (Albany) Heather Toy, Senior Secretary (Manawatu) Jessica Weakley, Administrator/Secretary (Manawatu
62 Programme Planner for 2012 BBS Accountancy Major
Year ‡ 120 Credits **110.3xx xxx.3xx xxx.3xx 110.309 110.303 3
Year 120 Credits *110.2xx 115.104 110.209 110.229 2
120 credits Year including some or 115.103 115.107 115.101 115.102 110.109 115.108 115.105 115.106 1 most of the core BBS papers
* One of 110.249, 110.279 or 110.289.
** Any two of the following papers: 110.329, 110.349, 110.379 and 110.389 from Parts II and III of the Schedule for the BBS Degree of
the College of Business. ‡ Important Prerequisites of this paper: 300 credits inclusive of 110.209 or 110.313 or 10.213 (1997-1998); 110.223 or 110.229; and at least 15 credits at 300-level with a 110 prefix from the BBS Schedule Prerequisite Links
Note: You must also include 30 credits (two papers) from departments outside the College of Business. Warning: Some of the papers are now offered in more than one semester and/or in different semesters depending on location and delivery (i.e., internal or distance learning). However, it is crucial you pass the prerequisite papers in a timely way or you may be prevented from taking some of the more advanced papers you wish to complete as accountancy electives.
63