Accounting

Studying accounting is your pathway to working with clients to help them make their businesses more profitable and successful, and reduce their exposure to financial risk. With accounting you'll gain the skills you need to become a trusted business adviser and make strategic financial decisions for organisations. A qualification in accounting can lead you into all kinds of industries, such as agribusiness, manufacturing or entertainment.

Subject Info
Success Stories

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Judit Dervadelin

Master of Professional Accounting
Judit Dervadelin arrived in New Zealand from Hungary armed with a degree in economics. But she knew a master's in professional accounting would be very useful for any kind of career in business.

Tim Doyle

Graduate Diploma
Since studying Accounting and Management, Tim has been a Chartered Accountant in London and an SME business specialist back home in NZ.

James Field

Bachelor of Business Analysis
James is in his 2nd year studying towards a Bachelor of Business Analysis, majoring in Accounting and Economics. James recently gained selection in the Central Districts Under 19s at the National Tournament and Hawke's Bay Senior Mens Honours.

Linzi Gao

Master of Professional Accounting
Linzi Gao is an international student from Sichuan, China who is motivated to build a successful career for herself as a Chartered Accountant and start a new life in New Zealand.

Sam Gibb

Bachelor of Management Studies with Honours
Sam Gibb isn't one to rest on his laurels. In-between working as an analyst at Symphony Financial Partners in Singapore and travelling frequently, he's also finding time to train for a marathon.

Emma Haddock

Bachelor of Management Studies
Waikato accounting graduate Emma Haddock is thriving in her professional career at KPMG in Hamilton, where she works as an analyst.

Artika Sharma

Master of Management Studies
Artika Sharma says the specialist skills she developed from completing a Master of Management Studies in Accounting at Waikato really helped her to stand out from other candidates when applying for jobs.

Brad Sherman

Bachelor of Business Analysis
Brad Sherman has been a gardener, a cook in a takeaway bar, exercised dogs for a pet motel, ushered at Chiefs rugby games, and tutored university students. Thanks to his BBA degree at Waikato, he's now employed as a consultant for Deloitte New Zealand.

Aleena Sutton

Bachelor of Business Analysis
Aleena Sutton is on track to achieve her dream of becoming a chartered accountant, thanks to her BBA degree at Waikato. She did a summer accounting internship at KPMG, and is now studying for a Master of Management Studies in Accounting.

Ella Tappin

Bachelor of Management Studies
Ella Tappin is well on track to fulfilling her ambition of becoming a chartered accountant since graduating as Waikato's top accounting student in 2013.

Ruth Venter

Master of Management Studies
While studying accounting, Ruth Venter realised that what she really cared about was sustainability. She ended up doing a masters thesis on carbon reporting by not-for-profit organisations, and now works as an environmental sustainability consultant.

Accountants can earn attractive salaries and are in demand both in New Zealand and overseas. They often work in high-level management positions where skills in financial control, decision making, legal compliance and leadership are essential.

If you enjoy working with numbers and people, and want to help businesses grow, then accounting may be a good fit for you.

In this subject, you'll learn how to prepare financial records to comply with professional reporting standards, and gain an understanding of commercial and taxation laws that apply to businesses.

Become a professionally qualified accountant

Professionally qualified accountants are paid attractive salaries, and can work anywhere in the world.

By following a specific programme of study, you can meet the academic requirements to join either Chartered Accountants Australia and New Zealand (CAANZ), the Association of Certified Chartered Accountants (ACCA) or CPA Australia once you graduate, and gain an internationally recognised qualification. See below for details.

Qualifications

If you wish to take Accounting as your 1st Major, you'll need to enrol for either the 3-year Bachelor of Business, or the 4-year Bachelor of Management Studies with Honours.

Otherwise you can normally take it as a 2nd Major (8 papers) or Minor subject (4 papers) for any other bachelor's degree offered at the University of Waikato.

If you have never studied accounting before at university level, and wish to study towards becoming a professionally qualified accountant, graduates of any bachelor's degree may enrol for the Master of Professional Accounting, a 14-month accelerated programme.

If you'd like to gain specialist expertise through postgraduate research, take a look at our Master of Management Studies in Accounting.

Internationally recognised

Waikato is ranked in the world's top 200 universities for Accounting, Finance, and Business and Management Studies, in the prestigious QS Subject Rankings 2018.

You'll study at our internationally recognised Waikato Management School, which has Triple Crown Accreditation from AACSB, EQUIS and AMBA, placing it in the top 1% of all business schools worldwide.

Career opportunities

Auditor
Business consultant
Chief financial officer
Company accountant
Financial accountant/controller
Management accountant
Tax accountant

Qualifications

Study Accounting in any of these qualifications

Accounting as a 1st Major (Bachelor's degree)

Bachelor of Business - BBus
Bachelor of Management Studies with Honours - BMS(Hons)

Accounting as a 2nd Major or Minor (Bachelor's degree)

Almost any other bachelor's degree at the University of Waikato

Postgraduate qualifications

Graduate Certificate in Accounting
Graduate Diploma in Accounting
Postgraduate Certificate in Accounting
Postgraduate Diploma in Accounting
Master of Management Studies in Accounting
Master of Professional Accounting

Papers

Papers available within this subject

100 level

Code	Paper Title	Occurrence / Location
ACCTN101	Accounting for Management	18A (Hamilton), 18A (Online) & 18B (Hamilton)
This paper explains that accounting is an important social practice; an integral aspect of organisational management and covers both the technical aspects of the provision and use of accounting information.
ACCTN102	Introductory Financial Accounting	18A (Hamilton), 18B (Hamilton) & 18S (Hamilton)
An introductory computer based accounting paper examining the preparation of accounting records. This paper provides opportunity to learn the language of accounting through addressing practical problems.

200 level

Code	Paper Title	Occurrence / Location
ACCTN202	Intermediate Financial Accounting	18A (Hamilton), 18B (Hamilton) & 18S (Hamilton)
This paper deals with the practices, principles and regulations of Financial Reporting in New Zealand with emphasis on financial reporting in partnerships and companies.
ACCTN203	Management Accounting: Accounting for Organisational Control	18A (Hamilton) & 18B (Hamilton)
This paper examine the skills involved in everyday practice of management accounting; covers the organisational and behavioural aspects of accounting practices, and considers the ethical environment within which accountants operate.
ACCTN204	Accounting Information Systems	18B (Hamilton) & 18B (Tauranga)
This paper focuses on the practical application of technology in an Accounting context. Students experience a hands-on approach to the use of spreadsheets, relational databases, and dedicated accounting software through practical exercises.

300 level

Code	Paper Title	Occurrence / Location
ACCT301	Capstone in Accounting	18A (Hamilton), 18A (Tauranga) & 18T (Hamilton)
No description available.
ACCT302	Financial Accounting	18B (Hamilton), 18B (Tauranga), 18S (Hamilton) & 18S (Tauranga)
A study of the principles and practices of company accounting.
ACCT313	Accounting Information Technology and Systems	18B (Hamilton), 18B (Tauranga), 18XB (Hamilton) & 18XB (Tauranga)
The design, acquisition, operation, management, and control of accounting information systems with prime focus on computerised accounting information systems, accounting packages, spreadsheets and databases.
ACCT321	Commercial Law	18A (Hamilton) & 18A (Tauranga)
A study of selected areas of the law regulating commercial and domestic consumer contracts. A review of statutory and common law developments in the general law of contract and agency, an introduction to trust law.
ACCT322	Law of Business Enterprises	18B (Hamilton) & 18B (Tauranga)
A study of the law relevant to the establishment, activities and control of business enterprises. Also, an examination of current legal issues that impact on decision making within business organisations.
ACCT324	Legal Issues in Business and E-Commerce	18A (Hamilton) & 18A (Tauranga)
This paper is intended to provide students with an appreciation of the legal issues arising from electronic commerce; the students should develop the ability to identify the problems which they may face in the area, thereby assisting them in arriving at a solution.
ACCT331	Management Accounting	18A (Hamilton) & 18A (Tauranga)
A study of concepts, techniques and practices relevant to the provision of accounting and related data for management planning, control and decision-making.
ACCT332	Financial Management	18B (Hamilton) & 18B (Tauranga)
This paper develops understanding of important issues with regards to financial management and decision making and how crucial this area is with regards to the impact that financial decisions will have on the creation of financial value of organisations.
ACCT341	Auditing	18A (Hamilton) & 18A (Tauranga)
A study of the theory and practice of auditing including computer based systems and the nature, scope and purpose of financial audits.
ACCT351	Taxation	18B (Hamilton) & 18B (Tauranga)
A study of the concepts, law and practice of the main direct, indirect and wealth taxes.
ACCT390	Directed Study	18B (Hamilton)
This paper is available only to Waikato Management School students with the approval of the Chairperson. Students have the opportunity to pursue a topic of their own interest under the guidance of academic staff.
ACCT399	Applied Project in Accounting	18F (Hamilton), 18F (Tauranga), 18H (Hamilton) & 18H (Tauranga)
An applied research project investigating an accounting related issue in an organisational context.
MSYS319	Industry Experience 2	18C (Online)
This paper requires a period of four to thirteen weeks work experience in an appropriate and approved host organisation with relevance to the student's degree and major. Investigation of three research topics supports the academic component of the paper.

400 level

Code	Paper Title	Occurrence / Location
ACCT401	Capstone in Accounting Advanced	18A (Hamilton) & 18A (Tauranga)
No description available.
ACCT407	Accounting for Sustainability	18B (Hamilton)
A study of how business organisations might integrate sustainable development into their decision making and performance evaluation. Emphasis is placed on understanding the wider environments in which the organisation exists.
ACCT412	Organisations and Society	18A (Hamilton)
This paper involves the study of change in organisations and society. It considers the accountability of organisations to their stakeholders. The role of education in developing good citizens is explored. Critical thinking is encouraged.
ACCT422	Law of Business Enterprises	18B (Hamilton) & 18B (Tauranga)
A study of the law relevant to the establishment, activities and control of business enterprises, and an examination of current legal issues that have an impact on decision making within business organisations.
ACCT431	Management Accounting	18A (Hamilton) & 18A (Tauranga)
A study of concepts, techniques and practices relevant to the provision of accounting and related data for management planning, control and decision-making. Students are required to examine developments in one management accounting topic in depth.
ACCT480	Accounting for SMEs: Understanding the Context	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT490	Directed Study	18A (Hamilton), 18A (Tauranga), 18B (Hamilton), 18B (Tauranga), 18C (Hamilton), 18C (Tauranga), 18S (Hamilton), 18S (Tauranga), 18Y (Hamilton) & 18Y (Tauranga)
This paper is available only to Waikato Management School students with the approval of the Chairperson of Department. Students have the opportunity to pursue a topic of their own interest under the guidance of academic staff.
ACCT495	Industry Experience 4	18C (Online)
A period of four to thirteen weeks internship is spent in a host organisation with relevance to the student's major, located in New Zealand or overseas. Students find their own host organisation, which is then approved by the departmental co-ordinator. In addition to the time spent in the host organisation, Weekly small group elect...
ACCT499	Report of an Investigation	18D (Hamilton), 18D (Tauranga), 18F (Hamilton), 18F (Tauranga), 18J (Hamilton), 18J (Tauranga), 18M (Hamilton) & 18M (Tauranga)
Directed investigation of an approved topic, available only to students enrolled in the BMS degree.

Prescriptions for the GradCert(Acc) and GradDip(Acc)

A Graduate Certificate and Graduate Diploma are available to graduates who have not included Accounting at an advanced level in their first degree. The requirements for the Graduate Certificate and Graduate Diploma are prescribed in the Waikato Management School Student Handbook.

Prescriptions for the BBus(Hons), BBA(Hons), BMS(Hons), PGCert(Acc), PGDip(Acc), MMS and MPAcct

Accounting may be taken as a major for the BMS(Hons) and as a subject for the BBus(Hons), BBA(Hons), MMS and MPAcct. A Postgraduate Certificate and a Postgraduate Diploma in Accounting are also available. The requirements for the major and subjects are prescribed in the Waikato Management School Student Handbook.

Students enrolling in 500 level Accounting papers should normally have a minimum of a B average in undergraduate Accounting papers, with no less than that in 300 and 400 level Accounting papers. All students should discuss their programme with the Management Student Centre before enrolling.

Code	Paper Title	Occurrence / Location
ACCT501	Advances in Accounting Theory and Research	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT502	Advanced Financial Reporting	18B (Hamilton)
This paper equips students with sufficient practical knowledge to appreciate some of the problems involved in preparing advanced financial statements. It will also enhance an understanding of the different issues facing accountants and preparation of general purpose financial reports, as well as enabling students to critically inte...
ACCT506	International Accounting	18A (Hamilton)
This paper explores and analyses accounting in a global and transnational context. Similarities and differences between accounting and its regulation in different national contexts, and attempts to harmonise the accounting practices of different countries are discussed. The paper also addresses issues relevant for an appreciation o...
ACCT507	Accounting, Sustainability and a Changing Environment	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT512	Organisations and Society	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT531	Advanced Management Accounting	18B (Hamilton)
This paper aims to develop skills and critical ability in management accounting. It will broaden the knowledge of participants by examining the diverse perspectives and approaches evident in the subject of management accounting.
ACCT541	Forensic Accounting	18A (Hamilton)
A focus on fraud and forensic auditing. Topics are examined in-depth and selected on the basis of their controversial nature or their knowledge building potential. Analysis is facilitated by a case-based approach to learning. There is a computer element to this paper.
ACCT551	International Tax Strategies	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT561	Governance Risk and Ethics	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT562	Advanced Audit and Assurance	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT563	Corporate Reporting	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT564	Advanced Financial Management	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT565	Business Analysis	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT568	Research Project	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT570	Fundamental Accounting for Decision Making	18S (Hamilton)
This paper emphasises learning the preparation of financial records and also provides an understanding of the techniques and issues related to management accounting.
ACCT571	Financial Accounting	18A (Hamilton)
This paper covers the preparation of general purpose financial reports for partnership, companies and other business combinations. The paper addresses the use and the interpretation of New Zealand International Reporting Standards in the preparation of financial reports.
ACCT572	Advanced Auditing	18A (Hamilton)
This paper examines the role of financial audit, the profession and market mechanisms. Included in this paper are discussions on audit practice, the audit process report internal controls and systems as they relate to professional standards and guidelines.
ACCT573	Advanced Management Accounting	18A (Hamilton)
This paper will provide an overview of some of the developments in the management accounting field. Emphasis throughout the paper will be placed on the importance of information to decision makers. Techniques of planning and control will be examined. The importance of feedback will be stressed and the distinction between feedback a...
ACCT574	Advanced Financial Accounting	18B (Hamilton)
The paper is designed to facilitate students' understanding of the issues involved in the principles, practices and regulations of accounting within the New Zealand environment.
ACCT575	Advanced Taxation	18B (Hamilton)
The paper provides an overview of the New Zealand Income Tax Act, Tax Administration Act, Goods and Service Tax Act, and Fringe Benefit Tax, and how they are relevant to individual and corporate taxpayers. Topics include the nature of income, taxation of common types of income, the deduction and prohibition of various types of expe...
ACCT576	Commercial and Corporate Law	18A (Hamilton)
This paper introduces students to the New Zealand legal system and laws regulation specified business activities. The initial focus is given to the laws applying to business contracts. The paper also cover principles applying to companies.
ACCT577	Financial Management	18B (Hamilton)
The paper will cover the three key areas of financial management decisions relating to investment, financing and asset management.
ACCT578	Accounting Information Systems	18B (Hamilton)
This paper addresses the design, acquisition, operation, and control of computerised information systems specific to the accounting field. the theories and learning in this paper are applied and reinforced through practical exercises using spreadsheets, relational databases, and accounting packages.
ACCT580	Accounting for SMEs: Understanding the Context	This paper will not be taught in 2018.
This paper will not be taught in 2018.
ACCT581	Professional Development Capstone	18S (Online) & 18T (Online)
The objective of this paper is to help students develop critical thinking and sound analytical skills about the past, present and future of accounting theory and practice. This paper covers key theoretical positions underlying the practice of accounting as well as key factors effecting the development of the profession. The princip...
ACCT582	Research Project	18S (Online) & 18T (Online)
Students undertake a research project from an accounting workplace environment.
ACCT583	Professional Internship	18S (Online) & 18T (Online)
Students undertake a professional internship within an accounting workplace environment.
ACCT590	Directed Study	18A (Hamilton), 18B (Hamilton), 18C (Hamilton) & 18Y (Hamilton)
Students have the opportunity to pursue a topic of their own interest under the guidance of academic staff. This paper is available only to Waikato Management School students with the approval of the Chairperson.
ACCT591	Accounting Dissertation	18C (Hamilton)
A report on the findings of a theoretical or empirical investigation.
ACCT592	Accounting Dissertation	18C (Hamilton)
A report on the findings of a theoretical or empirical investigation.
ACCT593	Accounting Thesis	18C (Hamilton)
An externally examined piece of written work that reports on the findings of supervised research.
ACCT594	Accounting Thesis	18C (Hamilton)
An externally examined piece of written work that reports on the findings of supervised research.
ACCT599	Report of an Investigation	18D (Hamilton), 18F (Hamilton), 18J (Hamilton) & 18M (Hamilton)
Directed investigation of an approved topic, available only to students enrolled in the BMS(Hons) degree.
ECON506	Economics for Business	18T (Hamilton)
An advanced analysis of the economics of business from production through processing to markets and the consumer.
ECON507	Quantitative Skills for Finance and Economics	18B (Hamilton) & 18T (Hamilton)
This paper provides students with a thorough grounding in the applied quantitative techniques required for professional practice in business, finance and economics. The main emphasis is on recognising which techniques are appropriate for particular types of problems, using the techniques and interpreting the results.
MNGT501	Research Methods in Management Studies	18A (Hamilton), 18B (Hamilton), 18B (Online) & 18T (Hamilton)
This paper aims to introduce students to the assumptions underlying the different methodologies and methods for performing research in the social sciences.The focus is on interpretive, positivist, critical, and mixed methods. The paper attempts to give students the conceptual and methodological resources needed to think and convers...
MNGT504	Organisational Behaviour	18S (Hamilton)
The course examines how individuals and organisations make sense of the world. The four approaches to framing - structural, human resource, political and symbolic - are examined. Concluding with a look at reframing both leadership and the organisation of tomorrow.

Prescriptions for the MPhil

The Master of Philosophy is a one year research-based degree in which students undertake a programme of approved and supervised research that leads to a thesis which critically investigates an approved topic of substance and significance, demonstrates expertise in the methods of research and scholarship, displays intellectual independence and makes a substantial original contribution to the subject area concerned, and is of publishable quality.

Code	Paper Title	Occurrence / Location
ACCT800	Accounting MPhil Thesis	18C (Hamilton)
No description available.

Prescriptions for the PhD

The Doctor of Philosophy is a three year research-based degree in which students undertake a programme of approved and supervised research that leads to a thesis which critically investigates an approved topic of substance and significance, demonstrates expertise in the methods of research and scholarship, displays intellectual independence and makes a substantial original contribution to the subject area concerned, and is of publishable quality.

Code	Paper Title	Occurrence / Location
ACCT900	Accounting PhD Thesis	18C (Hamilton)
No description available.

Practical experience

At Waikato, you'll get hands-on experience with specialised accounting software such as MYOB and Xero.

You'll analyse real-life case studies of accounting situations, and learn about the business environment and how managerial decisions are made.

You'll also learn about contracts and trusts, evaluate the impact of taxes, and gain skills in auditing, investment, financing and asset management. You could also undertake an industry internship in an accounting workplace.

If you're new to Hamilton, there'll be plenty of opportunities for you to make new friends with similar interests. You could get involved with Beta Alpha Psi, a student accounting club that runs regular workshops and employer visits.

Subject requirements

Accounting as a single major for the BBus, BBA or BMS(Hons)

If you wish to take Accounting as a single major for the Bachelor of Business (BBus), you'll need to pass 135 points (9 papers) in this subject area, including at least 105 points above 100-level and 60 points above 200-level.

As all papers are 15 points, you will need to complete 2 x 100-level, 3 x 200-level and 4 x 300-level papers for your major. No more than three 200-level papers may be included in this major.

The specific requirements for a single major in Accounting are that you must take the following 9 papers:

ACCTN101 Accounting for Management
ACCTN102 Introductory Financial Accounting
ACCTN202 Intermediate Financial Accounting
ACCTN203 Management Accounting: Accounting for Organisational Control
ACCTN204/304 Accounting Information Systems
ACCTN301 Capstone in Accounting
ACCTN308 Performance Reporting
Choose ONE of the following:
- ACCTN302 Financial Accounting
- ACCTN303 Management Accounting
- ACCTN305 Auditing
- ACCTN306 Taxation
- ACCTN309 Law of Business Enterprise
- MNMGT201/301 Business Law and the Legal Environment
MNMGT495/496/499 Business Experience paper

For the BMS(Hons), in fourth year you are required to complete a further 60 points at 500-level in papers relevant to your Accounting major.

Accounting as a 2nd Major for any bachelor's degree

If you are enrolled in a bachelor's degree that doesn't list Accounting, you can normally still take it as a 2nd Major subject. You'll need to pass 120 points (8 papers) in this subject area, including at least 90 points above 100-level, and 45 points above 200-level.

As all papers are 15 points, you will need to complete 2 x 100-level, 3 x 200-level and 3 x 300-level papers in Accounting.

The specific requirements for a 2nd Major in Accounting are that you must take the following 8 papers:

ACCTN101 Accounting for Management
ACCTN102 Introductory Financial Accounting
ACCTN202 Intermediate Financial Accounting
ACCTN203 Management Accounting: Accounting for Organisational Control
ACCTN204/304 Accounting Information Systems
ACCTN301 Capstone in Accounting
ACCTN308 Performance Reporting
Choose ONE of the following:
- ACCTN302 Financial Accounting
- ACCTN303 Management Accounting
- ACCTN305 Auditing
- ACCTN306 Taxation
- ACCTN309 Law of Business Enterprise
- MNMGT201/301 Business Law and the Legal Environment

Accounting as a Minor for any bachelor's degree

If you wish to take Accounting as a Minor as part of any bachelor's degree at the University of Waikato, you'll need to pass 4 papers (60 points) in this subject, which includes at least 2 papers (30 points) above 100-level.

The specific requirements for a Minor in Accounting are that you must include:

ACCTN101 Accounting for Management

Choose your other three papers from the following:

ACCTN102 Introductory Financial Accounting
ACCTN202 Intermediate Financial Accounting
ACCTN203 Management Accounting: Accounting for Organisational Control
ACCTN204/304 Accounting Information Systems
ACCTN301 Capstone in Accounting
ACCTN308 Performance Reporting
ACCTN302 Advanced Financial Accounting
ACCTN303 Advanced Management Accounting
ACCTN305 Auditing
ACCTN306 Taxation
ACCTN309 Law of Business Enterprise
MNMGT201/301 Business Law and the Legal Environment

Graduate Certificate (GradCert)

To complete the requirements for a Graduate Certificate in Accounting, you must pass 4 papers (60 points) at 100-level or above, which includes at least 3 papers (45 points) at 300-level or above. At least 45 points must be from the subject area of Accounting.