Otago offers two main Accounting degree structures. The standard BCom in Accounting, or BCom in Accounting that ensures you complete the correct papers that will allow you to progress to professional membership with either Chartered Accountants Australia and New Zealand (CAANZ) or Certified Practising Accountants (CPA Australia).
Most students complete the second option because professional membership provides significantly more scope for career advancement, improved remuneration, and offers more variety in the kind of work they can complete after graduating and gaining appropriate experience.
- Otago BCom (Accounting) paper requirements
- Otago BCom (Accounting) requirements for CAANZ and CPA Australia
- General Advice for students enrolling in a BCom (Accounting)
- Communication skills
BCom (Accounting) requirements (starting in 2017 or later)
Recommended degree structure for BCom (Accounting) students who do not wish to seek CAANZ or CPA Australia accreditation requirements.
Note: This example 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. We recommend speaking with the Divisional Academic Manager or a Department Course Adviser.
| Level | S1 = Semester One, S2 = Semester Two | Points | |||||||
|---|---|---|---|---|---|---|---|---|---|
| 100 | BSNS 111 S1 or S2 | BSNS 114 S1 or S2 | BSNS | ACCT 102 S1 or S2 | BSNS 112 S1 or S2 | BSNS 113 S1 or S2 | Other S1 or S2 | Other S1 or S2 | 144 |
| Recommended to complete all BSNS papers and ACCT102 in the first year. BSNS 115 (prerequisite for ACCT 102) should be completed in S1 and ACCT 102 in S2. Grade of at least C+ in BSNS 112, 114, 115 and ACCT 102 are needed in order to proceed to 200-level ACCT papers. (It is recommended to take two papers that are relevant to a minor for “Other” papers) | |||||||||
| 200 | ACCT 211 S1 | ACCT 222 S1 or S2 | ACCT 233 S1 | 54 | |||||
| ACCT 211, 222, and 233 are typically completed in year 2 | |||||||||
| 300 | ACCT 302 S1 or ACCT 307 S2 | ACCT 315 S1 or ACCT 310 S2 | ACCT 300 S1 or S2 | ACCT 300, or ACFI 300, or FINC 300 S1 or S2 | 72 | ||||
| ACCT 302 or 307 and 310 or 315, plus one more 300 level ACCT paper, as well as one further 300 level ACCT, ACFI, or FINC paper is typically completed in year 3 | |||||||||
200 or | Other | Other | Other | 54 | |||||
| Any level | Other | Other | 36 | ||||||
| Total | 360 | ||||||||
BCom (Accounting) requirements (started prior to 2017)
Recommended degree structure for BCom (Accounting) students who do not wish to seek CAANZ or CPA Australia accreditation requirements.
Note: This example 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. We recommend speaking with the Divisional Academic Manager or a Department Course Adviser.
| Level | S1 = Semester One, S2 = Semester Two | Points | |||||||
|---|---|---|---|---|---|---|---|---|---|
| 100 | BSNS 108 S1 or S2 | BSNS 102 S1 or S2 | BSNS | ACCT 102 S1 or S2 | BSNS 103 S1 or S2 | BSNS 104 S1 or S2 | BSNS 105 S1 or S2 | BSNS 106 S1 or S2 | 144 |
| Recommended to complete all BSNS papers and ACCT102 in the first year. BSNS 107 (prerequisite for ACCT 102) should be completed in S1 and ACCT 102 in S2. Grade of at least C+ in BSNS 102, 108, 107 and ACCT 102 are needed in order to proceed to 200-level ACCT papers. (It is recommended to take two papers that are relevant to a minor for “Other” papers) | |||||||||
| 200 | ACCT 211 S1 | ACCT 222 S1 or S2 | ACCT 233 S1 | 54 | |||||
| ACCT 211, 222, and 233 are typically completed in year 2 | |||||||||
| 300 | ACCT 302 S1 or ACCT 307 S2 | ACCT 315 S1 or ACCT 310 S2 | ACCT 300 S1 or S2 | ACCT 300, or ACFI 300, or FINC 300 S1 or S2 | 72 | ||||
| ACCT 302 or 307 and 310 or 315, plus one more 300 level ACCT paper, as well as one further 300 level ACCT, ACFI, or FINC paper is typically completed in year 3 | |||||||||
200 or | Other | Other | Other | 54 | |||||
| Any level | Other | Other | 36 | ||||||
| Total | 360 | ||||||||
BCom (Accounting) - CAANZ & CPA Australia requirements (starting in 2017 or later)
Recommended degree structure for BCom (Accounting) students looking to complete CAANZ or CPA Australia accreditation requirements.
Note: This example 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. We recommend speaking with the Divisional Academic Manager or a Department Course Adviser.
| Level | S1 = Semester One, S2 = Semester Two | Points | |||||||
|---|---|---|---|---|---|---|---|---|---|
| 100 | BSNS 111 S1 or S2 | BSNS 112 S1 or S2 | BSNS | BSNS 114 S1 or S2 | BSNS 115 S1 or S2 | ACCT 102 S1 or S2 | Other S1 or S2 | Other S1 or S2 | 144 |
| Recommended to complete all BSNS papers and ACCT102 in the first year. BSNS 115 (prerequisite for ACCT 102) should be completed in S1 and ACCT 102 in S2. Grade of at least C+ in BSNS 112, 114, 115 and ACCT 102 are needed in order to proceed to 200-level ACCT papers. | |||||||||
| 200 | ACCT 211 S1 | ACCT 222 S1 or S2 | ACCT 233 S1 | 54 | |||||
| ACCT 211, 222, and 233 are typically completed in year 2. (CAANZ and CPAAustralia will accept FINC206 as substitute for ACCT 233, however ACCT 233 is the required for paper for BCom in Accounting) | |||||||||
| 300 | ACCT 302 S1 or ACCT 307 S2 | ACCT 315 S1 or ACCT 310 S2 | ACCT 300 S1 or S2 | ACCT 300, or ACFI 300, or FINC 300 S1 or S2 | 72 | ||||
| ACCT 302 or 307 and 310 or 315, plus one more 300 level ACCT paper, as well as one further 300 level ACCT, ACFI, or FINC paper is typically completed in year 3 | |||||||||
| 200 or | BLAW 211 S1 | BLAW 212 S2 | ACTP 311 S1 | ACTP 311 S2 | 72 | ||||
| 300 | |||||||||
| BLAW papers are normally completed in year 2 and ACTP papers are normally completed in year 3 | |||||||||
| Any Level | Other | 18 | |||||||
| Total | 360 | ||||||||
BCom (Accounting) - CAANZ & CPA Australia requirements (started prior to 2017)
Recommended degree structure for BCom (Accounting) students looking to complete CAANZ or CPA Australia accreditation requirements.
Note: This example 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. We recommend speaking with the Divisional Academic Manager or a Department Course Adviser.
| Level | S1 = Semester One, S2 = Semester Two | Points | |||||||
|---|---|---|---|---|---|---|---|---|---|
| 100 | BSNS 108 S1 or S2 | BSNS 102 S1 or S2 | BSNS | ACCT 102 S1 or S2 | BSNS 103 S1 or S2 | BSNS 104 S1 or S2 | BSNS 105 S1 or S2 | BSNS 106 S1 or S2 | 144 |
| Recommended to complete all BSNS papers and ACCT102 in the first year. BSNS 107 (prerequisite for ACCT 102) should be completed in S1 and ACCT 102 in S2. Grade of at least C+ in BSNS 102, 108, 107 and ACCT 102 are needed in order to proceed to 200-level ACCT papers. | |||||||||
| 200 | ACCT 211 S1 | ACCT 222 S1 or S2 | ACCT 233 S1 | BLAW | BLAW 212 S2 | 90 | |||
| ACCT 211, 222, and 233 are typically completed in year 2. (CAANZ and CPAAustralia will accept FINC206 as substitute for ACCT 233, however ACCT 233 is the required for paper for BCom in Accounting) | |||||||||
| 300 | ACCT 302 S1 or ACCT 307 S2 | ACCT 315 S1 or ACCT 310 S2 | ACCT 300 S1 or S2 | ACCT 300, or ACFI 300, or FINC 300 S1 or S2 | ACTP 311 S1 | ACTP 312 S2 | 108 | ||
| ACCT 302 or 307 and 310 or 315, plus one more 300 level ACCT paper, as well as one further 300 level ACCT, ACFI, or FINC paper is typically completed in year 3 | |||||||||
| Any Level | Other | 18 | |||||||
| Total | 360 | ||||||||
General advice for BCom (Accounting) students
Please note the following points:
- 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 Accounting paper and prerequisites can be found on this website and also on the University of Otago site. The Department requires prerequisite papers to be passed before attempting subsequent papers
- Students are advised to complete the 100-level requirements for at least one other BCom major to provide more options for future study
- Basic degree requirements for a BCom are 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 or after, you need to achieve at least a C+ in BSNS 107 and ACCT 102 before moving onto ACCT 211 and ACCT 222. ACCT 233 requires the same prerequisites but also at least a C+ in BSNS 102 and BSNS 108. If you started your BCom in 2011 or earlier, this C+ requirement does not apply to you- any level of pass in the prerequisite papers is adequate.
- Make sure you complete the degree requirements for the type of career you wish to have, as you don’t want to delay your graduation through poor paper choices!
- Whether you are looking to study for a single major, double major – or even a double degree, staff within the department, or through the Business School's Dean's Office are available to help plan the course that best fits your personal requirements.
