Study Accounting
Accountancy is the language of business.
An understanding of accounting information is important for everyone—whether they intend to practice accounting, work in a business environment, or simply wish to be a better informed consumer or shareholder.
Accounting at Otago covers five main areas:
- financial accounting
- management accounting
- financial management
- taxation
- auditing
BCom (Accounting) with NZICA accreditation - suggested degree planner:
| 100 Level | BSNS 107 S1 & S2 | ACCT 102 S1 & S2 | BSNS 102 S1 & S2 | BSNS 108 S1 & S2 | BSNS 100 | BSNS 100 | 18 Point Paper | 126 Points |
| 200 Level | ACCT 211 S1 | ACCT 222 S2 | ACFI 201 S2 | BLAW 211 S1 | BLAW 212 S2 | BSNS 100 | BSNS 100 | 126 Points |
| 300 Level | ACCT 300 S1 | ACCT 300 S1 | ACCT 300 S2 | ACCT 300 S2 | ACTP 311 S1 (Audit) | ACTP 312 S2 (Tax) | 108 Points |
This is for a 3-year BCom, major in Accounting. If you intend to pursue a double degree, double major or to include a minor, this planner will not suit your needs.
You need four 300-level papers for an Accounting major – one advanced management accounting, one advanced financial accounting and two others. One of the two other papers can be an ACCT, ACFI or FINC paper (as long as you have the correct prerequisites). The two ACTP papers do not count towards your 300-level ACCT paper requirements.
The papers currently offered and their Course Outlines can be viewed on the Department’s website.
You do not need to take all your 100-level BSNS papers in your first year. You may want to give yourself the choice of 200-level study in a second subject.
Information about each paper and prerequisites can be found on the Department’s website and also through the main University of Otago home page. The Department requires prerequisite papers to be passed before attempting subsequent papers.
NZICA's academic regulations can be found on: http://www.nzica.com/students.aspx
Basic degree requirements for a BCom:
- 360 points, including 72 points minimum at 300-level
- 180 points must be at 200-level or higher
If you started your BCom studies in 2012, you need to achieve at least a C+ in 100-level prerequisite papers before moving into 200-level ACCT, FINC or ACFI papers. NOTE: This applies only to students first enrolling in a BCom in 2012 or later. If you started your BCom in 2011 or earlier, this does not apply to you.
More NZICA Information can be found on the following link: http://www.nzica.com/News/Archive/2011/December/CA-Program-update.aspx?p=1
BCom in (Accounting) for CPA Australia
Required Core curriculum in Accounting and Business related areas
| Accounting systems and processes | BSNS 107 and ACCT 102 |
| Management accounting | ACCT 222 and ACCT 302 or ACCT 307 |
| Financial Accounting | ACCT 211 and ACCT 310 or ACCT 315 |
| Accounting theory | ACCT 315 and ACCT 320 or ACCT 310 |
| Finance | BSNS 108 and ACFI 201 |
| Information systems design & development | BSNS 106 and ACFI 201 and ACTP 311 |
| Company law | BLAW 211 |
| Commercial law | BLAW 212 |
| Quantitative methods | BSNS 102 |
| Economics | BSNS 104 |
| Auditing | ACTP 311 |
| Taxation | ACTP 312 |
Additional Requirements
For CPA status, completion of the CPA Program and Practical Experience Requirement is also necessary.
** Candidates have the option of either, completing Auditing and/or Taxation with an accredited Higher Education Provider or in the CPA program. All other core curriculum areas must be completed for admission as an Associate member.
CPA Australia can be found on http://cpaaustralia.com.au
How can I study Accounting?
Otago offers a range of accounting study choices at both undergraduate and postgraduate levels, providing interesting and challenging study opportunities for students.
Undergraduate Study in Accounting
Postgraduate Study in Accounting
- Bachelor of Commerce with Honours (BCom(Hons)
- Diploma for Graduates (DipGrad)
- Postgraduate Diploma in Commerce (PGDipCom)
- Master of Business (MBus)
- Master of Commerce (MCom)
- Doctor of Philosophy (PhD)
Minor in Accounting
You can minor in Accounting for BAppSc, BA, BCApSc, BSc, BTheol, and non-Accounting BCom degrees.
Accounting papers
You can take Accounting papers without making it your major or minor.
Accounting Mentoring Programme
The Department runs a mentoring programme, which is available to all students majoring in Accounting.
The programme’s goals are to help familiarise students with the wide range of Accounting career opportunities and to help students understand what it means to become a member of a professional body.
What does the programme involve?
This programme has been successfully running for the past six years, and involves groups of five to ten students having formal face-to-face group meetings with a mutually chosen business mentor. There are typically four group meetings a year, and these are often supported by a number of one-on-one phone and email contacts.
Who are the mentors?
Past mentors have included CEOs, CFOs, company directors, and accounting and consultancy firm partners spanning a wide range of industries, including chartered accounting firms, banking, manufacturing, retail, and not-for-profits.
How will a mentor help me?
Students of the mentoring programme report benefits of tertiary studies advice, work and career guidance, personal network development, and summer internship opportunities.
Further information
For further information about the mentoring programme contact:
Professor Ralph Adler
Email ralph.adler@otago.ac.nz