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    Accounting is the language of business, helping you understand and guide financial decisions in any setting – from startups and community organisations to global companies.

    Why study Accounting?

    Accounting helps you understand the financial “story” of organisations large and small. At Otago you’ll explore financial accounting, management accounting, analytics, auditing, taxation and business law.

    It isn’t just about numbers on a page. It’s about interpreting the data, telling the story behind those numbers, helping a business make smart decisions, and making a real difference.

    Whether you’re interested in business, government, non-profits or even starting your own venture, accounting gives you a toolkit for almost any direction. At Otago you’ll learn how to analyse data, work with the latest systems, and communicate insights clearly.

    Following the completion of your degree, you’ll have the opportunity to become professionally qualified, opening the door to a wide range of rewarding career paths.

    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

    How you will learn

    You’ll start with core papers and move into hands-on projects, data analysis, and case studies. You’ll learn through lectures, tutorials, and seminars while developing practical skills with accounting software. Supported by expert staff and motivated classmates, you’ll apply your learning to real business scenarios and become part of a close, professional community.

    Recommended high school subjects for undergraduate study

    There are no specific subject requirements for studying Accounting. However, a background in subjects that develop communication skills or involve collecting, recording, and analysing data, such as English, economics, business studies, and mathematics, may be helpful.

    Choose a study option

    Whether you're embarking on your academic journey with our comprehensive undergraduate programmes or aiming to reach new heights through our advanced postgraduate offerings, Otago is here to support your aspirations.

    Undergraduate qualifications

    For new and current students studying towards a Bachelor's or other first degree. Explore undergraduate qualifications at Otago, designed to build a strong foundation in your chosen field, preparing you for a successful career or further study.

    Note: this subject can also be studied as a minor.

    Ready to apply?

    Take the first step towards your future in this subject.

    Further study opportunities

    Whether you are looking to bridge your undergraduate studies to advanced knowledge or aiming to specialise in a specific field, Otago offers a range of graduate and postgraduate options to suit your aspirations.

    Helen Tregidga thumbnail

    Helen Tregidga says she loved doing her PhD at the time. And looking back, she loved it even more.

    Dr Helen Tregidga

    Accountancy & Finance

    Learn, lead, and make a difference

    When you join us, you’re not just studying, you’re becoming part of a community that’s driven to learn, lead and make a difference.

    At Otago, you’ll gain more than accounting knowledge, you’ll develop the skills, experience, and industry connections to thrive in today’s business world. Our Accounting programme combines expert teaching, innovative research, and strong professional links. With internationally recognised EQUIS and AACSB accreditation, your degree is valued worldwide.

    You’ll learn by doing through lectures, tutorials, group projects, and case studies. You can also enter national competitions, collaborate with peers, study abroad, and connect directly with top accounting firms at recruitment events.

    Programme details

    Compare programmes for this subject.

    LevelPapersPoints
    100-level BSNS 112 Interpreting Business Data 18
    BSNS 114 Financial Decision Making 18
    BSNS 115 Accounting and Information Systems 18
    ACCT 102 Principles of Accounting 18
    BSNS 111 Business and Society, BSNS 113 Economic Principles and Policy – must normally be taken in first year of study 36
    200-level ACCT 211 Financial Accounting and Reporting 18
    ACCT 222 Cost and Management Accounting 18
    At least one of ACCT 233 Fundamentals of Accounting for Financial Decisions or ACCT 260 Introduction to Accounting Analytics 18
    300-level ACCT 302 Accounting Performance Management or ACCT 307 Management Accounting 18
    ACCT 310 Financial Statement Analysis or ACCT 315 Advanced Financial Accounting 18
    Two further 300-level papers (one must be an ACCT paper, and the other must be an ACCT, ACFI or FINC paper) 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 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.

    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.

    Any student who completed PTWY 111 before enrolling in the BCom degree shall be exempt from the requirement to complete BSNS 113. Any student who has completed PTWY 112 before enrolling in the BCom degree shall be exempt from the requirement to complete BSNS 114.

    A candidate completing the requirements for the degree of Bachelor of Commerce and Bachelor of Laws is able to satisfy the CPA/CAANZ accreditation requirements by substituting:
    a) LAWS 202, LAWS 203, LAWS 204, LAWS 301 and LAWS 407 in place of BLAW 211 and BLAW 212
    b) LAWS 416 in place of ACTP 312.    		 
    Total   360

    A minor subject can be included in many of our 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. To include this subject as a minor in your application, first find a major subject through our Subject Search or Study Match.

    You can check what’s required to receive the minor accreditation in the programme details below.

    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 Commerce (BCom), Bachelor of Entrepreneurship (BEntr), Bachelor of Health Science (BHealSc), Bachelor of Arts and Commerce (BACom), Bachelor of Arts and Science (BASc) or Bachelor of Commerce and Science (BComSc) degree

    LevelPapersPoints
    100-level

    ACCT 102 Principles of Accounting

    BSNS 115 Accounting and Information Systems

    18

    18

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

    54

    Total 90

    Papers

    View a list of all related papers below.

    ACCT papers

    Paper Code Year Title Points Teaching period
    ACCT102 2026 Principles of Accounting 18 points Semester 1, Semester 2
    ACCT211 2026 Financial Accounting and Reporting 18 points Semester 1
    ACCT222 2026 Cost and Management Accounting 18 points Semester 2
    ACCT233 2026 Fundamentals of Accounting for Financial Decisions 18 points Semester 1
    ACCT260 2026 Introduction to Accounting Analytics 18 points Semester 2
    ACCT302 2026 Accounting Performance Management 18 points Semester 1
    ACCT306 2026 Accounting Information Systems and Analytics 18 points Not offered in 2026
    ACCT307 2026 Management Accounting 18 points Semester 2
    ACCT310 2026 Financial Statement Analysis 18 points Semester 2
    ACCT315 2026 Advanced Financial Accounting 18 points Semester 1
    ACCT325 2026 Corporate Sustainability Accounting and Reporting 18 points Not offered in 2026
    ACCT360 2026 Advanced Accounting Analytics 18 points Semester 2
    ACCT399 2026 Special Topic 18 points Not offered in 2026
    ACCT504 2026 Empirical and Methodological Aspects of Financial Accounting 20 points Semester 2
    ACCT510 2026 Advanced Performance Management Accounting 20 points Not offered in 2026
    ACCT514 2026 Sustainability Accounting and Reporting 20 points Not offered in 2026
    ACCT599 2026 Special Topic 20 points Not offered in 2026
    ACTP311 2026 Auditing Practice 18 points Semester 1
    ACTP312 2026 Taxation Practice 18 points Semester 2

    More information

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    Regulations on this page are taken from the 2026 Calendar and supplementary material.

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