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Study Accounting at Otago

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Overview

Almost everyone practises accounting in one form or another on a daily basis.

Accounting is part of measuring, communicating, and interpreting financial activity. Whether you are preparing a household budget, balancing your cheque book, preparing your income tax return, or running a large corporation you are working with accounting concepts and accounting information.

The government, cities, boards of trustees and businesses all use accounting as a basis for controlling their resources and measuring their accomplishments. Everyone needs some knowledge of accounting if they are to act intelligently in meeting the challenges of our society.

Several distinct subject areas are taught within the Department of Accountancy and Finance: financial accounting, management accounting, financial management, business law, taxation and auditing. All levels of study include coverage of financial accounting and management accounting.

There is a growing recognition of the value of higher qualifications. More able students are therefore encouraged to do an Honours degree. Students are invited to join the competitive entry Honours programme on the basis of first year results, or in some cases after their second or third year, and follow three further years of concentrated study. Many other Accounting students continue past a Bachelor of Commerce degree to a Postgraduate Diploma or a Master's degree.

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Contact details

Email accountancyfinance@otago.ac.nz
Website Department of Accountancy and Finance

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Qualifications

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Papers

See the full list of Accounting (ACCT) papers.

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Programme Requirements

Bachelor of Commerce (BCom) majoring in Accounting

Level Papers Points
100-level

BSNS 112  Interpreting Business Data

BSNS 114  Financial Decision Making

BSNS 115  Accounting and Information Systems

ACCT 102  Principles of Accounting

Grades of at least C+ are needed in order to proceed to 200-level ACCT papers.

BSNS 111 Business and Society, BSNS 113 Economic Principles and Policy – must normally be taken in first year of study

18

18

18

18

 

36

200-level

ACCT 211  Financial Accounting and Reporting

ACCT 222  Cost and Management Accounting

ACCT 233  Fundamentals of Accounting for Financial Decisions

18

18

18

300-level

ACCT 302 Accounting Performance Management or ACCT 307 Management Accounting

ACCT 310 Statement Analysis or ACCT 315 Advanced Financial Accounting

Two further 300-level papers (one must be an ACCT paper, and the other must be an ACCT, ACFI or FINC paper)

18

18

36

Plus

126 further points; must include 54 points at 200-level or above. Up to 90 points may be taken from outside Commerce.

126
 

Every programme must include BSNS 111-115. At least three of these papers must be passed before enrolling in any 200-level Commerce paper, and all must be passed before enrolling in any 300-level Commerce paper. For single-degree BCom students, all five must be attempted in the first year of study or equivalent.

STAT 110 or STAT 115 will be accepted as an alternative to BSNS 112 as a required paper or as part of the major subject requirements or as a prerequisite when:
(a) the paper has been passed before the student has enrolled for a BCom degree; or
(b) a student is enrolling for both a BCom and another degree for which STAT 110 or STAT 115 is required.

 
Total 360

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Bachelor of Commerce with Honours (BCom(Hons)) in Accounting

Papers

* Students who have previously completed ACFI 359 or an acceptable research methods papers from another university may substitute an additional paper from ACCT 401-499, BSNS 401 for ACFI 459.

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Postgraduate Diploma in Commerce (PGDipCom) in Accounting

Papers
  • 120 points from 400-level ACCT or ACFI papers

  • Other papers may be substituted subject to approval, up to a maximum of 40 points

Prerequisites:

Additional 300-level papers may be required of students who have not majored in Accounting for a BCom degree.

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Master of Business (MBus) in Accounting

Note: no new enrolments will be accepted for this programme.

Papers and Thesis

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MCom in Accounting degree table

Thesis
  • Thesis: ACCT 5

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Master of Professional Accounting (MProfAcct)

Papers Points

ACCT 403  Advanced Financial Accounting

ACCT 406  Accounting Information Systems

ACCT 409  Advanced Management Accounting

ACCT 421  Financial Accounting

ACCT 422  Management Accounting

ACCT 423  Finance

ACCT 429  Commercial Law

ACTP 411  Auditing Practice

ACTP 412  Taxation Practice

BSNS 401  The Environment of Business and Economics

ACCT 501  Applied Project

20

20

20

20

20

20

20

20

20

20

40

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Minor Subject Requirements

Accounting as a minor subject for a BA, MusB, BPA, BTheol, BSc, BAppSc, BCom, BHealSc, or BASc degree

Available as a minor subject for a Bachelor of Arts (BA), Bachelor of Music (MusB), Bachelor of Performing Arts (BPA), Bachelor of Theology (BTheol), Bachelor of Science (BSc), Bachelor of Applied Science (BAppSc), Bachelor of Commerce (BCom), Bachelor of Health Science (BHealSc), or Bachelor of Arts and Science (BASc) degree

Level Papers Points
100-level

ACCT 102 Accounting and Information Systems

BSNS 115 Understanding Accounting

18

18

200 and 300-level Three ACCT or ACFI papers above 100-level, including at least one 300-level ACCT paper

54

Total   90

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