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Study Accounting at Otago

• Overview
• Qualifications
• Papers
• Major Subject and Programme Requirements
• Minor Subject Requirements
• Further Information

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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Qualifications

• Bachelor of Commerce (BCom)
• 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)

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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 102 BSNS 107 BSNS 108 ACCT 102 BSNS 103, BSNS 104, BSNS 105, BSNS 106 must normally be taken before enrolling in 300-level Commerce papers	18 18 18 18 72
200-level	ACCT 211 ACCT 222 ACFI 201	18 18 18
300-level	ACCT 302 or ACCT 307 ACCT 310 ACCT 320 One further 300-level ACCT paper	18 18 18 18
Plus	90 further points; must include 54 points at 200-level or above. May be taken from outside Commerce	90
	Every BCom programme must include BSNS 102-108. 100-level BSNS papers need not all be taken in the first year of study; all 100-level BSNS papers must normally be passed before enrolling in 300-level Commerce papers. STAT 110 or STAT 115 will be accepted as an alternative to BSNS 102 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

Stage	Papers	Points
1st stage	BSNS 102 BSNS 107 BSNS 108 ACCT 102 36 further points BSNS 103, BSNS 104, BSNS 105, BSNS 106 must normally be taken before enrolling in 300-level Commerce papers	18 18 18 18 36
2nd stage	ACFI 201 ACCT 211 ACCT 222 ACCT 259 54 further points including at least 18 at 200-level	18 18 18 27 54
3rd stage	ACCT 302 or ACCT 307 ACCT 310 ACCT 320 ACCT 359 plus additional papers (if necessary) to make a total of 360 points cumulatively	18 18 18 36
4th stage	ACCT 480 108 further 400-level ACCT points An approved paper in another subject may be substituted for one 400-level ACCT paper	36 108
	Every BCom(Hons) programme must include BSNS 102-108. 100-level BSNS papers need not all be taken in the first year of study; all 100-level BSNS papers must normally be passed before enrolling in 300-level Commerce papers. STAT 110 or STAT 115 will be accepted as an alternative to BSNS 102 as a required paper or as part of the subject requirements or as a prerequisite when: (a) the paper has been passed before the student has enrolled for a BCom(Hons) degree; or (b) a student is enrolling for both a BCom(Hons) and another degree for which STAT 110 or STAT 115 is required.

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Postgraduate Diploma in Commerce (PGDipCom) in Accounting

Papers
144 400-level ACCT points (excluding ACCT 480) An approved paper in another subject may be substituted for one 400-level ACCT paper

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Master of Business (MBus) in Accounting

Papers
144 points from ACCT 402, ACCT 408, ACCT 413 or other approved papers, plus ACCT 5A (thesis, 90 points)

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Minor Subject Requirements

Accounting as a minor subject for a Bachelor of Arts (BA), Bachelor of Theology (BTheol), Bachelor of Science (BSc), Bachelor of Applied Science (BAppSc) or Bachelor of Commerce (BCom) degree

Level	Papers	Points
100-level	ACCT 102 BSNS 107	18 18
above 100-level	Any 54 points chosen from 200- or 300-level ACCT or ACFI papers	36
300-level	One 300-level ACCT paper	18
Total		90

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Further Information

Email us at accountancyfinance@otago.ac.nz or visit our home page http://www.otago.ac.nz/accountancyfinance