Menu

ACCT 310

Advanced Financial Accounting

Course overview

An advanced study of the recording and reporting of selected financial accounting issues with an emphasis on group financial statements.

Course information

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

pre-requisite

  • Financial Accounting, ACCT-211

and

  • restriction Corporate Accounting, ACCT-210

Available semesters Semester 2 2024
Credits 15
Domestic fees $794.00

What you will learn

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

  1. Demonstrate a good understanding of theories and concepts underlying published consolidated financial statements.
  2. Have a solid grasp of a wide range of accounting issues such as company tax accounting and financial instruments.
  3. Understand a wide range of accounting issues of related party disclosure and segment reporting standard.
  4. Be able to evaluate a wide range of accounting issues of foreign currency transactions.
  5. Prepare consolidated financial statements that include complex transactions.
  6. Critically appraise the present accounting standards on consolidations.

Course examiners

Carol Cheong

Dr Carol Cheong

Senior Lecturer

Department of Financial and Business Systems

carol.cheong@lincoln.ac.nz