Advanced Financial Accounting

University of Otago

Course Description

  • Course Name

    Advanced Financial Accounting

  • Host University

    University of Otago

  • Location

    Dunedin, New Zealand

  • Area of Study

    Accounting, Finance

  • Language Level

    Taught In English

  • Prerequisites


  • Course Level Recommendations


    ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.

    Hours & Credits

  • Credit Points

  • Recommended U.S. Semester Credits
    3 - 4
  • Recommended U.S. Quarter Units
    4 - 6
  • Overview

    Development of students? theoretical and technical proficiency in the advanced areas of financial accounting.

    Teaching Arrangements
    This paper is taught through lectures and tutorials.

    Course Structure
    This paper aims to develop the conceptual and technical proficiency of students in advanced aspects of financial accounting and reporting. It will build on competence already acquired in prior studies, primarily ACCT 102 (Principles of Accounting) and ACCT 211 (Financial Accounting and Reporting).

    Learning Outcomes
    - Understand concepts, principles, rules and procedures relating to business combinations and partnerships
    - Demonstrate the technical expertise required in the preparation of consolidated financial statements for groups of companies including valuation of non-controlling interests, intra-entity transactions and complex group structures
    - Understand and apply accounting concepts relating to formation, operation, termination and liquidation of partnerships

Course Disclaimer

Courses and course hours of instruction are subject to change.

Eligibility for courses may be subject to a placement exam and/or pre-requisites.

Some courses may require additional fees.

Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.

Please reference fall and spring course lists as not all courses are taught during both semesters.

Availability of courses is based on enrollment numbers. All students should seek pre-approval for alternate courses in the event of last minute class cancellations

Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.