School of Accountancy Master of Professional Accountancy and Finance (MPAF)

Transcription

School of Accountancy
Master of Professional
Accountancy and Finance (MPAF)
Handbook
Albany (Block)
Distance
2015
Disclaimer
The paper information and prescriptions included in this booklet are based on information
available in October 2014. It is possible that there may be some minor changes before the
2015 academic year commences. The University Calendar, which is available from November
each year, provides the official list of course regulations, schedules and prescriptions. Students
are also advised to check carefully the University’s regulations and policies on entry and
enrolment.
Foreword
The Master of Professional Accountancy and Finance (MPAF)
had a successful launch in 2013. The programme is intended
to develop high quality graduates and prepare them for a
successful career in accountancy and Finance.
This handbook describes the structure of the MPAF and
professional accreditations. It also provides useful information
on the papers that will be offered in 2015.
We wish all MPAF students a successful academic year.
Professor Fawzi Laswad
MPAF Programme Director
MPAF Handbook 2015 
i
MPAF Handbook 2015 
ii
Contents
Key Contacts .........................................................................................................................1
Programme Details ................................................................................................................2
Professional Information ........................................................................................................4
ACCA ............................................................................................................................... 4
Chartered Accountants Australia and New Zealand (CAANZ) .......................................... 5
CPA Australia ................................................................................................................... 6
Paper Details .........................................................................................................................7
110.701 Accounting Systems ......................................................................................... 7
110.702 Financial Accounting and Reporting.................................................................. 8
110.703 Management Accounting and Decision Making................................................. 9
110.804 Advanced Financial Accounting and Reporting ................................................10
110.805 Advanced Strategic Management Accounting ..................................................11
110.806 Auditing and Assurance ...................................................................................12
110.807 Tax ..................................................................................................................13
125.701 Quantitative Methods for Accounting and Finance ...........................................14
125.702 Financial Management.....................................................................................15
125.803 Corporate Finance ...........................................................................................16
125.804 Financial Asset Management ...........................................................................17
125.805 International Financial Management ................................................................18
125.806 Financial Risk Management .............................................................................19
152.771 Management in Organisations .........................................................................20
155.771 Law of Business...............................................................................................21
178.771 Economics .......................................................................................................22
MPAF Handbook 2015  iii
MPAF Handbook 2015  iv
Key Contacts
Programme Director Master of Professional Accountancy and Finance
Professor Fawzi Laswad
Massey University
Private Bag 11 222
Palmerston North 4442
Manawatu (Turitea) Campus, Room SST 2.44
Telephone:
(06) 356 9099 extn. 83064
Email:
F.Laswad@massey.ac.nz
School of Accountancy Programme Support Administrator
Nikki Batten
Massey University
Private Box 756
Wellington
Wellington Campus, Room 5C33
Telephone:
(04) 801 5799 extn. 63147
Email:
MPAF@massey.ac.nz
International Students
International Students should contact the International Students office in the first instance
before seeking advice from the School of Accountancy. Enquires should be directed to:
Telephone:
+ 64 6 356 9099
Facsimile:
+ 64 6 350 5698
Email:
International@massey.ac.nz
Website:
http://international.massey.ac.nz
MPAF Handbook 2015
1
Programme Details
The MPAF is the only professional Master’s degree in New Zealand where the two popular
disciplines, accountancy and finance, have been combined. It is open to graduates with a
Bachelor’s degree in any discipline and is available by block mode on the Albany campus or by
distance.
The MPAF is accredited by Chartered Accountants Australia and New Zealand (CAANZ), CPA
Australia and ACCA.
The Master of Professional Accountancy and Finance (MPAF) comprises 16 papers. Full-time
students will be able to complete the Programme in four semesters (two years). Part-time
study is permitted.
There are two starting dates each year, February/March (Semester 1) and August/September
(Southern Spring Semester).
The MPAF can be completed on the Albany campus (block mode) or by distance (live virtual
classes and on line resources).
For more information contact: mpaf@massey.ac.nz or visit the Facebook page:
www.facebook.com/MPAF.Massey.
MPAF papers – Part A
110.701 Accounting Systems
110.702 Financial Accounting and Reporting
110.703 Management Accounting and Decision Making
125.701 Quantitative Methods for Accounting and Finance
125.702 Financial Management
152.771 Management in Organisations
155.771 Law of Business
178.771 Economics
MPAF papers – Part B
110.804 Advanced Financial Accounting and Reporting
110.805 Advanced Strategic Management Accounting
110.806 Auditing and Assurance
110.807 Tax
125.803 Corporate Finance
125.804 Financial Asset Management
125.805 International Financial Management
125.806 Financial Risk Management
Papers offered in 2015
Semester One
Semester Two
110.702
110.701
110.703
125.702
125.701
152.771
178.771
155.771
110.807
110.804
110.806
110.805
125.803
125.804
125.805
125.806
2
Admission Requirements
Successful applicants for the MPAF degree will have:
 met the University admission requirements,
 completed a Bachelor’s degree with good grades, and
 been accepted by the MPAF Director as capable of completing the MPAF Programme.
3
Professional Information
MPAF is accredited by Chartered Accountants Australia and New Zealand (CAANZ), CPA
Australia and ACCA. For detailed information on additional requirements for full membership
please visit their websites.
ACCA
Students graduating the programme from 1/1/2013 to 13/12/2017 will
be eligible for ACCA exemptions as follows:
ACCA
Master of Professional Accountancy and
Finance (MPAF)
F1 The Accountant in Business
Full Course Completion
F2 Management Accounting
F3 Financial Accounting
F4 Corporate & Business Law
F5 Performance Management
F6 Taxation
F7 Financial Reporting
F8 Audit & Assurance
F9 Financial Management
On the basis of
110.703 Management Accounting and
Decision Making
PLUS
110.805 Advanced Strategic Management
Accounting
PLUS
On the basis of
110.807 Tax
On the basis of
110.702 Financial Accounting and
Reporting
PLUS
110.804 Advanced Financial Accounting
and Reporting
On the basis of
On the basis of
OR
4
Chartered Accountants Australia and New Zealand1 (CAANZ)
Students completing the Massey University Master of Professional
Accountancy and Finance (MPAF) who are intending to become
Chartered Accountants must complete the academic requirements
outlined below.
1.
Three years of degree level study
The MPAF will count towards this requirement.
2.
Completion of a bachelor’s degree
Completion of a bachelor’s degree at a CAANZ accredited tertiary institution (ATI) will satisfy
this requirement. Students entering the MPAF program who have completed an academic
qualification overseas will be need to have their qualification assessed by NZQA as being
comparable to the learning outcomes of a bachelor’s degree from a New Zealand university.
3.
Compulsory topics
Students must complete specific courses to cover the Institute’s required topics. The
following table outlines the papers that MPAF students must complete at Massey University
satisfy the compulsory topics:
Compulsory topics
Financial Accounting
Recognised papers
110.804 Advanced Financial Accounting and
Reporting
Management Accounting
110.805 Advanced Strategic Management
Accounting
Auditing and Assurance
Taxation
110.807 Tax
Finance
Accounting Information Systems
*Commercial and Corporate law
Organisational management
Quantitative methods
125.701 Quantitative Methods for Accounting and
Finance
Economics
178.771 Economics
On completion of the academic study, practical experience and professional competence
programme requirements, you may apply for full membership of the appropriate College of
the Chartered Accountants Australia and New Zealand. Details of the practical experience
requirements and professional competence programme are available from the Institute’s
website.
1
Chartered Accountants Australia and New Zealand is a trading name for the Institute of Chartered
Accountants in Australia (ABN 50 084 642 571) and the New Zealand Institute of Chartered Accountants – see
charteredaccountantsanz.com for further information.
MPAF Handbook 2015 5
CPA Australia
MPAF graduates are eligible for Admission to CPA Australia as an
Associate member.
CPA Required Subjects
Master of Professional Accountancy and
Finance (MPAF)
Accounting Information Systems
Accounting Systems and Processes
110.701 Accounting Systems AND 110.702
Financial Accounting and Reporting
Accounting Theory
110.804 Advanced Financial Accounting and
Reporting AND 110.702 Financial Accounting
and Reporting
Audit and Assurance
Commercial Law
Corporations Law
Economics
178.771 Economics
Finance
125.802 Financial Management OR 125.803
Corporate Finance
Financial Accounting
AND 110.804 Advanced Financial Accounting
and Reporting
Management Accounting
152.771 Management in Organisations AND
110.703 Management Accounting and
Decision Making AND 110.805 Advanced
Strategic Management Accounting
Quantitative Methods
125.701 Quantitative Methods for Accounting
and Finance
Taxation
110.807 Tax
Additional Requirements
For CPA status, completion of the CPA Program and Practical Experience Requirement is
also necessary.
6
Paper Details
Paper Co-ordinator
Location
Telephone
E-mail
Dr Radiah Othman
Room SSTE 2.36, Social Science Tower Extension, Manawatu
+64 (06) 356 9099 ext. 83926
R.Othman@massey.ac.nz
Prescription
Accounting systems and the role of accountants in a systems
environment.
Credits
15
Offering
Semester Two: Block (Albany) and Distance Learning.
Prerequisites
Admission to MPAF.
Learning Outcomes
Students who successfully complete this paper should be able to:
Assessment
1.
Identify, discuss and evaluate systems architecture.
2.
Explain the importance of and develop appropriate control
procedures to ensure systems reliability.
3.
Research and apply information systems technologies, including
emerging technologies, to solve business problems.
4.
Research and explain issues relating to the planning and
management of information systems implementation and use.
Assessment will be continuous.
a.
b.
c.
Test
Essay
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Monday 31 August, 2015
Tuesday 1 September, 2015
Compulsory
Albany
Monday 28 September, 2015
Compulsory
Albany
Tuesday 27 October, 2015
Wednesday 28 October, 2015
Compulsory
7
Paper Co-ordinator
Professor Jill Hooks
Location
Telephone
E-mail
Room QA 3.16, Quad A, Albany
+64 (09) 414 0800 ext. 43288
J.J.Hooks@massey.ac.nz
Prescription
A comprehensive study of financial reporting, including current New
Zealand GAAP and recognition of revenue, assets and liabilities.
Credits
15
Offering
Semester One: Block (Albany) and Distance Learning.
Prerequisites
Admission to MPAF.
Learning Outcomes
Assessment
1.
Identify financial transactions and analyse their impact on
financial position and performance.
2.
Prepare and critique financial reports.
3.
Research and critically evaluate the regulatory environment for
financial reporting in New Zealand.
4.
Identify, research and explain issues relating to the recognition
and disclosure of revenue, assets and liabilities by for-profit
entities
a.
b.
c.
Test
Essay
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Monday 23 February, 2015
Tuesday 24 February, 2015
Compulsory
Albany
Monday 23 March, 2015
Tuesday 24 March, 2015
Compulsory
Albany
Monday 4 May, 2015
Tuesday 5 May, 2015
Compulsory
8
110.703 Management Accounting and Decision Making
Paper Co-ordinator
Professor Paul Dunmore
Location
Telephone
E-mail
Room SST 1.15, Social Science Tower, Manawatu
+64 (06) 356 9099 ext. 83928
P.V.Dunmore@massey.ac.nz
Prescription
Cost and management accounting in the business environment.
Credits
15
Offering
Prerequisites
Graduate Status and permission HOS.
Learning Outcomes
1.
2.
3.
4.
5.
Assessment
Describe cost behaviour under different assumptions and
compare cost systems designed to provide relevant and timely
information to managers for resource management and
allocation decisions.
Apply conventional and contemporary cost management
techniques used in manufacturing and service industries for
managerial decisions.
Explain the role of cost data used in CVP analysis and pricing
decisions.
Apply standard costing and budgeting techniques that enable
managers to measure and control performance
Critically evaluate various performance management systems
used in conventional and contemporary management accounting
context.
a.
b.
c.
Test
Essay
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Thursday 26 February, 2015
Friday 27 February, 2015
Compulsory
Albany
Thursday 26 March, 2015
Friday 27 March, 2015
Compulsory
Albany
Thursday 7 May, 2015
Friday 8 May, 2015
Compulsory
9
110.804 Advanced Financial Accounting and Reporting
Paper Co-ordinator
Location
Telephone
E-mail
Dr Haiyan Jaing
Room SC2.02, Study Centre, Albany
+64 (09) 414 0800 ext. 43284
H.Jiang@massey.ac.nz
Prescription
Theory and application of current financial reporting standards in
contemporary business.
Credits
15
Offering
Semester Two: Block (Albany) Distance Learning
Prerequisites
110.702
Learning Outcomes
Assessment
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 Financial Reporting
Standards applicable to businesses.
2.
Identify, research and explain the conceptual underpinnings for
current advanced financial accounting and reporting issues.
3.
Identify, research and explain current issues relating to financial
accounting and financial reporting.
4.
Critically analyse and interpret published financial information.
Assessment 1 – Test
Assessment 2 – Research Essay
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Monday 12 October, 2015
Compulsory
Albany
Monday 9 November, 2015
Tuesday 10 November, 2015
Compulsory
110.805 Advanced Strategic Management Accounting
Paper Co-ordinator
Location
Telephone
E-mail
Dr Nirmala Nath
Room SST 1.03, Social Science Tower, Manawatu
+64 (06) 356 9099 ext. 83946
N.Nath@massey.ac.nz
Prescription
Strategic applications of cost and management accounting tools and
techniques.
Credits
15
Offering
Semester Two: Block (Albany) and Distance Learning
Prerequisites
110.703
Learning Outcomes
1. Critically evaluate the role of management accounting in
organisations and the issues involved in the application of
management accounting techniques to a range of organisational
settings.
2. Critique and explain a range of management accounting
techniques from costing, budgeting and performance management
including the merits and problems of the different techniques.
3. Identify, research and explain the conceptual underpinnings of
current advanced management accounting issues.
4. Identify, research and explain current issues relating to
management accounting and internal reporting.
Assessment
Assessment 2 – Research Project
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Thursday 17 September, 2015
Friday 18 September, 2015
Compulsory
Albany
Thursday 15 October, 2015
Friday 16 October, 2015
Compulsory
Albany
Thursday 12 November, 2015
Friday 13 November, 2015
Compulsory
Paper Co-ordinator
Dr Radiah Othman
Location
Telephone
E-mail
+64 (06) 356 9099 ext. 83926
R.Othman@massey.ac.nz
Prescription
The role of external auditing and assurance including the application
of professional, ethical and technical requirements, and current
auditing research issues.
Credits
15
Offering
Semester One: Block (Albany) and Distance Learning
Prerequisites
110.701 and 110.702
Introduction
The aim is to examine auditing and assurance services and related
issues.
Learning Outcomes
1. Explain the nature, scope and objectives of auditing and assurance
services within a governance framework.
2. Demonstrate an understanding of the New Zealand auditors’
professional and legal responsibilities including the role of ethics in
auditing.
3. Research and critique contemporary issues in auditing.
4. Evaluate and analyse the application of professional judgement in
auditing.
5. Demonstrate an understanding of the auditing process including
application of professional standards in the auditing process and
audit reporting/communication.
Assessment
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Monday 20 April, 2015
Tuesday 21 April, 2015
Compulsory
Albany
Monday 18 May, 2015
Tuesday 19 May, 2015
Compulsory
110.807 Tax
Paper Co-ordinator
Location
Telephone
E-mail
Dr Lei Cai (Charlie)
Room SST 1.31A, Social Science Tower, Manawatu
+64 (06) 356 9099 ext. 83927
L.Cai@massey.ac.nz
Prescription
A comprehensive examination of key aspects of New Zealand's tax
regime from a domestic and international perspective.
Credits
15
Offering
Semester One: Block (Albany) and Distance Learning
Prerequisites
Admission to MPAF.
Learning Outcomes
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 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.
4. Demonstrate the capacity to research the policy, legal and
economic implications of New Zealand’s tax system, and apply
those implications to particular tax issues.
Assessment
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Thursday 23 April, 2015
Friday 24 April, 2015
Compulsory
Albany
Friday 22 May, 2015
Compulsory
125.701 Quantitative Methods for Accounting and Finance
Paper Co-ordinator
Dr Jeffrey Stangl
Location
Telephone
E-mail
QB 2.54, Albany campus
+64 (09) 414 0800 ext. 43163
J.Stangl@massey.ac.nz
Prescription
A study of statistical and econometric techniques allowing students to
carry out appropriate empirical research in the areas of accounting and
finance.
Credits
15
Offering
Prerequisites
Admission to MPAF
Learning Outcomes
1. Identify and apply appropriate data collection tools and methods.
2. Apply appropriate statistical and econometric techniques for the
analysis of accounting and finance data.
3. Analyse, interpret and apply the results of statistical and
econometric analysis.
Assessment
a.
b.
c.
Test
Assignment
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Compulsory
Albany
Monday 11 May, 2015
Compulsory
Paper Co-ordinator
Professor David Ding
Location
Telephone
E-mail
QB2.29A, Albany campus
+64 (09) 414 0800 ext. 43159
D.Ding@massey.ac.nz
Prescription
An introduction into the theory and practice of financial management
decision making. Students develop and apply financial management
techniques to solve business problems.
Credits
15
Offering
Prerequisites
Admission to MPAF.
Learning Outcomes
1. Appraise key finance goals and the environment in which financial
decisions are made.
2. Evaluate business financial management problems using time value
of money, valuation and risk and return techniques.
3. Analyse and evaluate investment opportunities and apply capital
budgeting techniques in investment decisions
Assessment
a.
b.
c.
Test
Essay
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Compulsory
Albany
Compulsory
Paper Co-ordinator
Dr William Wilson
Location
Telephone
E-mail
QB2.50, Albany campus
+64 (09) 414 0800 ext. 43176
W.R.Wilson@massey.ac.nz
Prescription
A study of the financial management theory and practice surrounding
key decisions within a corporate setting. Students examine how
financial decisions impact on firm value.
Credits
15
Offering
Prerequisites
125.702
Learning Outcomes
1. Use financial management techniques to appraise and evaluate
short-term financial management problems.
2. Evaluate firm and project cost of capital and demonstrate its
application to financial decision-making.
3. Discuss and evaluate capital structure, financing and dividend
decisions and how they affect firm value.
Assessment
a.
b.
c.
Test
Research Project
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Tuesday 28 April, 2015
Wednesday 29 April, 2015
Compulsory
Albany
Monday 25 May, 2015
Compulsory
125.804 Financial Asset Management
Paper Co-ordinator
Professor Martin Young
Location
Telephone
E-mail
Room BSW2.08A, Business Studies West, Manawatu
+64 (06) 356 9099 ext. 84062
M.Young@massey.ac.nz
Prescription
A study of the theory and practice of financial asset management from
the valuation of financial assets to the construction of financial asset
portfolios through optimization processes.
Credits
15
Offering
Prerequisites
125.702
Learning Outcomes
1. Evaluate and apply appropriate techniques for the valuation of
financial assets.
2. Critically evaluate the firm specific and market factors that impact on
the value of financial assets.
3. Construct financial asset portfolios and evaluate their performance.
Assessment
a.
b.
c.
Test
Research Project
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Compulsory
Albany
Compulsory
125.805 International Financial Management
Paper Co-ordinator
Dr Yafeng Qin
Location
Telephone
E-mail
Room QB2.29, Albany
+64 (09) 414 0800 ext. 43178
Y.Qin@massey.ac.nz
Prescription
A study of financial management from the international perspective
with emphasis on the evolution of the current international financial
structure, foreign exchange markets, and international funding and
investment.
Credits
15
Offering
Prerequisites
125.702
Learning Outcomes
1. Critically analyse the development of the current international
financial structure.
2. Analyse foreign exchange management, international financing and
investment activity from the viewpoint of the firm.
3. Discuss and evaluate core corporate finance concepts and theories
from an international perspective.
Assessment
a.
b.
c.
Test
Research Project
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Friday 1 May, 2015
Compulsory
Albany
Friday 29 May, 2015
Compulsory
125.806 Financial Risk Management
Paper Co-ordinator
Associate Professor Sasha Molchanov
Location
Telephone
E-mail
Room QB 2.29B, Quad B, Albany
+64 (09) 414 0800 ext. 43152
A.E.Molchanov@massey.ac.nz
Prescription
A study of the theory, practice and recent developments in financial
risk management from the perspective of the firm and the domestic
and global financial systems
Credits
15
Offering
Prerequisites
125.702
Learning Outcomes
1. Analyse the financial risks faced by firms and implement techniques
to manage these risks by the use of derivatives.
2. Explain the principles of futures, options and forward contract
pricing.
3. Discuss and evaluate recent developments in derivative markets.
Assessment
a.
b.
c.
Test
Research Project
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Compulsory
Albany
Compulsory
Paper Co-ordinator
Mr Andrew Barney
Location
Telephone
E-mail
QA 1.36, Quad A, Albany
+64 (09) 414 0800 ext. 43261
A.R.Barney@massey.ac.nz
Prescription
The application of modern management in business organisations.
Credits
15
Offering
Prerequisites
Admission to MPAF
Learning Outcomes
1. Critically evaluate important management concepts.
2. Critically evaluate major theoretical approaches to contemporary
management and organisations and apply them in a practical
setting.
3. Assess the value of management research and its implications for
practice in the organisation.
4. Apply management knowledge to diverse organisational settings.
Assessment
a.
b.
c.
Test
Essay
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Compulsory
Albany
Compulsory
Paper Co-ordinator
Associate Professor Lindsay Trotman
Location
Telephone
E-mail
+64 (06) 356 9099 ext. 83940
L.G.S.Trotman@massey.ac.nz
Prescription
The legal system and the law of business organisations and its
relevance to the accounting and finance profession.
Credits
15
Offering
Prerequisites
Admission to the MPAF.
Learning Outcomes
Assessment
1.
Explain the principles, processes and institutions of the law in
New Zealand and identify appropriate strategies for neutralising
or minimising the risk of legal liability.
2.
Explain the origins and history of New Zealand company law.
3.
Apply and critique the current legal controls relating to the birth,
life and death of New Zealand companies.
4.
Identify solutions to legal problems.
5.
Undertake independent research into areas of law that are
relevant to New Zealand business.
a.
b.
c.
Test
Essay
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Compulsory
Albany
Compulsory
178.771 Economics
Paper Co-ordinator
Dr Stuart Birks
Location
Telephone
E-mail
Room SST4.11, Social Science Tower, Turitea
+64 (06) 356 9099 ext. 84054
K.S.Birks@massey.ac.nz
Prescription
A study of macroeconomic and microeconomic theory in the context of
a modern open economy.
Credits
15
Offering
Prerequisites
Admission to MPAF.
Learning Outcomes
1. Critically analyse the microeconomic models of consumer and
producer behaviour.
2. Critically analyse economic systems in the context of the allocation
of scarce resources.
3. Discuss and evaluate national and international macroeconomic
activity.
Assessment
a.
b.
c.
Test
Essay
Final Examination
15%
20%
65%
100%
Block Courses
Venue
Start date
End date
Attendance
Albany
Compulsory
Albany
Wednesday 1 April, 2015
Compulsory
Albany
Friday 15 May, 2015
Compulsory

School of Accountancy Master of Professional Accountancy and Finance (MPAF)

Transcription

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