Study the Bachelor of Commerce (BCom) in Accounting
Build practical accounting expertise with industry connections
At Otago, you will learn from academics whose teaching and research connect directly to today’s business world. Your learning includes lectures, tutorials, case studies, group projects, and opportunities to connect with accounting firms through recruitment events. Otago’s Bachelor of Commerce is recognised worldwide and offers the flexibility to add another major, minor, or study abroad experience. You will graduate with practical knowledge, professional connections, and a broad understanding of how organisations operate.
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Programme details
Regulations for the Degree of Bachelor of Commerce (BCom)
Structure of the Programme
Every degree programme
- shall consist of papers worth not less than 360 points,
- shall include at least 180 points for papers above 100-level of which at least 72 points shall be for papers above 200-level,
- shall satisfy the requirements for at least one of the major subjects listed above. No paper above 200-level may count for more than one Major Subject Requirement,
- shall include the following Required Papers*: BSNS 111, BSNS 112, BSNS 113, BSNS 114, BSNS 115
- may include one or more optional minor subjects which satisfy the Minor Subject Requirements listed in Commerce Schedule A, or Arts and Music Schedule A, or Science Schedule A, or BHealSc Schedule Part 2. No paper may count for both a Major and a Minor Subject Requirement or for more than one Minor Subject Requirement unless that paper is at 100- or 200-level and is specified as compulsory for both Requirements,
- may include papers which are not listed in Commerce Schedule C
- up to 90 points; or
- as specified in the Commerce Schedule A; or
- as specified in the Minor Subject Requirements.
- may include either one MAOR paper or one PACI paper in substitution for one elective Commerce Schedule C paper.**
* At least three of these papers must be passed before enrolling in any 200-level Commerce paper, and all must normally 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.
** This allows a student to substitute one MAOR or one PACI paper in place of an elective Commerce Schedule C paper. Major and minor subject requirements must still be satisfied.Prerequisites, Corequisites and Restrictions
- Every programme of study shall satisfy the requirements for prerequisites, corequisites, and restrictions set out in the Prescriptions (published in the Guide to Enrolment).
- A candidate with outstanding results in a subject prior to entering the University may be permitted by the Head of Department concerned to enrol for a paper at 200-level without having satisfied the normal prerequisites. In such cases the candidate shall not be credited with the prerequisite papers but shall be exempted from including those papers in a major subject requirement. A candidate may not, having passed any such paper at 200-level, enrol subsequently for any prerequisite paper from which the exemption has been given.
Cross Credits and Exemptions
- A candidate who is enrolled for the degree concurrently with another degree, or who has completed one degree and is proceeding with another, may cross credit 100- and 200-level papers which are common to both degrees up to a maximum of 126 points where the other degree is a three-year degree and up to a maximum of 180 points where the other degree is longer than a three-year degree.
Variations
The Pro-Vice-Chancellor (Commerce) may in exceptional circumstances approve a course of study which does not comply with these regulations.
Explore more in Accounting
Learn where this subject can take you and discover the full range of study options, from undergraduate programmes to postgraduate pathways.
Career opportunities
An Accounting degree from Otago opens doors to diverse careers in New Zealand and beyond – from chartered accountancy and business advisory to roles in government, corporate, and non-profit sectors.
Career options include:
- Chartered accountant or professional adviser
- Management accountant within a company, shaping internal decision-making
- Auditor or assurance specialist in public, private or non-profit organisations
- Financial analyst, tax specialist or business consultant
- Entrepreneur or business owner using your financial insights to grow ideas
University jargon
Starting to research your study options and already feeling lost in the jargon? Here are some handy links for common terms you’re likely to come across.
- What’s a degree and how does it work?
- What’s a double degree?
- What’s a combined degree?
- Explore all terminology
Minor subjects
A minor subject can be included in many undergraduate degrees. To earn a minor, you typically must complete a minimum of 90 points in that subject, with at least 18 points at the 300-level. Your minor can be a subject more commonly taken for a different degree. For example, a BCom majoring in Marketing can include Japanese as a minor subject.
Selecting a minor subject is not compulsory and there may be other combinations of papers more appropriate to your degree.
Study accounting for a fast-changing business world
An Otago Accounting degree combines strong career relevance with the flexibility to shape your own direction. Within the Bachelor of Commerce, you can build a study path that reflects your interests through a double major, minor, or broader mix of papers. Otago Business School is well regarded by employers, and Accounting and Finance graduates are in strong demand.
You can also explore opportunities such as student exchange and professional pathways that support careers in New Zealand and internationally. It is a qualification that helps you stay adaptable as industries, technologies, and business needs continue to change.
Further study
We offer postgraduate opportunities tailored to your interests at Honours, Master's and PhD level.
More information
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