Fundamentals of Accounting for Financial Decisions

University of Otago

Course Description

  • Course Name

    Fundamentals of Accounting for Financial Decisions

  • Host University

    University of Otago

  • Location

    Dunedin, New Zealand

  • Area of Study

    Accounting, Business, Finance, Financial Management

  • Language Level

    Taught In English

  • Prerequisites

    All of: BSNS 102, BSNS 107, BSNS 108, ACCT 102 (each passed with a grade of at least C+)

  • Course Level Recommendations

    Upper

    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

    18
  • Recommended U.S. Semester Credits
    3 - 4
  • Recommended U.S. Quarter Units
    4 - 6
  • Overview

    The preparation and uses of accounting information for internal and external financial decision-making, including extensive use of Excel spreadsheet skills that lend support for this.

    Teaching Arrangements
    This paper will be taught using lectures, computer labs, and tutorials.

    Course Structure
    The role and objective of financial management:
    - Financial analysis: The ability to analyse and interpret financial reports
    - Financial planning and forecasting: Security valuation and the cost of capital (a review)
    - Long-term investment management
    - Working capital management
    - Dividend policy
    - Income tax environment
    - The optimal capital structure
    - Long-term financing including bonds, shares and convertible securities

    Learning Outcomes
    You should be able to use the financial tools and techniques, and other skills necessary to undertake important financial management decisions in order to help maximise a firm's value.

    Textbooks
    Financial Management: Principles and Applications (FMPA). Authors: Petty, J. W., S. Titman, A.J. Keown, J. D. Martin, P. Martin, M. Burrow, and H. Nguyen, 6th edition. Publisher: Pearson

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.

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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.