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.
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.
Key information
| Study Locations: | Hamilton, Tauranga, Online Papers offered differ by location. The Catalogue of Papers has full location info. |
|---|---|
| Faculty: |
Study Accounting in these qualifications
- Bachelor of Arts
- Bachelor of Business
- Bachelor of Communication Studies
- Bachelor of Computing and Mathematical Sciences with Honours
- Bachelor of Health, Sport and Human Performance
- Bachelor of Laws
- Bachelor of Management Studies with Honours
- Bachelor of Media and Creative Technologies
- Bachelor of Music
- Bachelor of Science
- Bachelor of Science (Technology)
- Bachelor of Social Sciences
- Certificate
- Diploma
- Doctor of Philosophy
- Graduate Certificate
- Graduate Diploma
- Master of Arts
- Master of Arts (Applied)
- Master of Laws
- Master of Management Studies
- Master of Māori and Pacific Development
- Master of Philosophy
- Master of Science
- Master of Science (Research)
- Master of Science (Technology)
- Master of Social Sciences
- Postgraduate Certificate
- Postgraduate Diploma
Accounting as a specialisation of
- Bachelor of Arts
- Bachelor of Business
- Bachelor of Communication Studies
- Bachelor of Computing and Mathematical Sciences with Honours
- Bachelor of Health, Sport and Human Performance
- Bachelor of Laws
- Bachelor of Management Studies with Honours
- Bachelor of Media and Creative Technologies
- Bachelor of Music
- Bachelor of Science
- Bachelor of Science (Technology)
- Bachelor of Social Sciences
- Certificate
- Diploma
- Doctor of Philosophy
- Graduate Certificate
- Graduate Diploma
- Master of Arts
- Master of Arts (Applied)
- Master of Laws
- Master of Management Studies
- Master of Māori and Pacific Development
- Master of Philosophy
- Master of Science
- Master of Science (Research)
- Master of Science (Technology)
- Master of Social Sciences
- Postgraduate Certificate
- Postgraduate Diploma
Career opportunities
- Auditor
- Business consultant
- Chief financial officer
- Company accountant
- Financial accountant/controller
- Management accountant
- Tax accountant
Study in Tauranga
In Tauranga, Accounting is available as a major subject under the Bachelor of Business.
In Tauranga, Accounting is available as a major subject under the Bachelor of Business. There are two ways you can structure your study - either by studying all three years at our new CBD campus, or by including a one-year pathway through Toi Ohomai Institute of Technology.
For advice before you enrol, contact a Tauranga Future Student Advisor by emailing recruitment@waikato.ac.nz or phoning 0800 WAIKATO.
Papers
Available Accounting papers
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 qualification regulations define the subject requirements for the Graduate Certificate and Graduate Diploma. There are no specified subject papers that must be completed for these programmes.
Prescriptions for the BBus(Hons), PGCert(Acc), PGDip(Acc), MMS and MPAcct
The qualification regulations define the subject requirements for the BBus(Hons), PGCert(Acc), PGDip(Acc) and MMS. There are no specified subject papers that must be completed for the BBus(Hons), PGCert(Acc) and PGDip(Acc) programmes.
MMS students must complete MNMGT581 and one of ACCTN590, ACCTN591, ACCTN592, ACCTN593, ACCTN594.
MPAcct students must complete MNMGT504, ECONS506, ECONS507, ACCTN570, ACCTN571, ACCTN572, ACCTN573, ACCTN574, ACCTN575, ACCTN576, ACCTN577, ACCTN578, ACCTN581 and one of ACCTN582 or ACCTN583.
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.
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.
100 Level
| Code | Paper Title | Occurrence / Location |
|---|---|---|
| ACCTN101 | Accounting for Management | 19A (Hamilton), 19A (Tauranga), 19B (Hamilton), 19B (Tauranga) & 19C (Zhejiang University City College, Hangzhou China) |
| 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 | 19A (Hamilton), 19A (Tauranga), 19B (Hamilton), 19B (Tauranga), 19C (Zhejiang University City College, Hangzhou China) & 19S (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 | 19A (Hamilton), 19A (Tauranga), 19B (Hamilton), 19B (Tauranga) & 19S (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 | 19A (Hamilton), 19A (Tauranga), 19B (Hamilton) & 19B (Tauranga) |
| 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 | 19A (Hamilton), 19B (Hamilton) & 19B (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. | ||
| MNMGT201 | Business Law and the Legal Environment | 19A (Hamilton), 19A (Tauranga), 19B (Hamilton) & 19B (Tauranga) |
| This paper overviews the sources of New Zealand business law and obligations that arise under this law, and critically examines the importance of key aspects of: the Legal System and Treaty of Waitangi; Jurisdiction; Business forms; Directors duties; Agency; Contracts and On-line Contracts; Consumer Law - Fair Trading Act 1996 and ... | ||
300 Level
| Code | Paper Title | Occurrence / Location |
|---|---|---|
| ACCTN301 | Capstone in Accounting | 19A (Hamilton), 19A (Tauranga) & 19T (Hamilton) |
| The development of accounting and accounting theory, the conceptual framework, non-mandatory reporting, ethics and governance, unresolved issues, and a consideration of the nature and scope of accounting. | ||
| ACCTN302 | Financial Accounting | 19B (Hamilton), 19B (Tauranga), 19S (Hamilton) & 19S (Tauranga) |
| This paper examines various issues of accounting practice particularly the application of New Zealand Equivalents to International Financial Reporting Standards. | ||
| ACCTN303 | Management Accounting | 19A (Hamilton) & 19A (Tauranga) |
| The foundations of this subject lie in accounting, decision theory, control theory, economics, and in organisational behaviour theory. The paper provides an overview of developments in management accounting literature. | ||
| ACCTN305 | Auditing | 19A (Hamilton) & 19A (Tauranga) |
| This audit practice and theory paper examines the role and profession of the NZ auditor and the process according to which a statutory audit of the financial statements are performed. | ||
| ACCTN306 | Taxation | 19B (Hamilton) & 19B (Tauranga) |
| This paper educates students about the main tax statutes and policy in accounting. It also addresses the importance of taxation in business decisions and the calculation of income tax obligations. | ||
| ACCTN308 | Performance Reporting | 19B (Hamilton) & 19B (Tauranga) |
| Performance reporting looks at the critical elements needed to conduct effective financial statement analysis. This reporting includes analysis of the quality of accounting information, risk assessment and forecasting. | ||
| ACCTN309 | Law of Business Enterprise | 19B (Hamilton) & 19B (Tauranga) |
| This paper concentrates firstly on legal framework comprising company law, the main legal business form used in New Zealand, and then on areas of law which impact companies. | ||
| MNMGT301 | Business Law and the Legal Environment | 19A (Hamilton), 19A (Tauranga), 19B (Hamilton) & 19B (Tauranga) |
| This paper overviews the sources of New Zealand business law and obligations that arise under this law, and critically examines the importance of key aspects of: the Legal System and Treaty of Waitangi; Jurisdiction; Business forms; Directors duties; Agency; Contracts and On-line Contracts; Consumer Law - Fair Trading Act 1996 and ... | ||
| MNMGT395 | Industry Experience | 19C (Online) |
| The industry experience course is a NET delivered course, which runs over the summer from early November to early February. Students search for and find their own host organisation, anywhere in the world, that agrees to take them on for 4 to 13 weeks during the summer period. | ||
| MNMGT396 | Management Internship | 19C (Hamilton) |
| The Management Internship provides students with the opportunity to apply their management discipline-based knowledge to an authentic project within an organisation. | ||
| MNMGT399 | Report of an Investigation | 19C (Hamilton) |
| The Report of an Investigation offers students the opportunity to complete a secondary data based research report on an area related to their management discipline of study. Students also complete 100 hours of voluntary work co-ordinated through the University of Waikato Employability Plus Program. | ||
400 Level
| Code | Paper Title | Occurrence / Location |
|---|---|---|
| MNMGT495 | Industry Experience | 19C (Online) |
| The industry experience course is a NET delivered course, which runs over the summer from early November to early February. Students search for and find their own host organisation, anywhere in the world, that agrees to take them on for 4 to 13 weeks during the summer period. | ||
| MNMGT496 | Management Internship | 19C (Hamilton) |
| The Management Internship provides students with the opportunity to apply their management discipline-based knowledge to an authentic project within an organisation. | ||
| MNMGT499 | Report of an Investigation | 19C (Hamilton) |
| The Report of an Investigation offers students the opportunity to complete a secondary data based research report on an area related to their management discipline of study. Students also complete 100 hours of voluntary work co-ordinated through the University of Waikato Employability Plus Program. | ||
500 Level
| Code | Paper Title | Occurrence / Location |
|---|---|---|
| ACCTN502 | Advanced Financial Reporting | 19B (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... | ||
| ACCTN506 | International Accounting | 19A (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... | ||
| ACCTN531 | Advanced Management Accounting | 19B (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. | ||
| ACCTN541 | Forensic Accounting | 19A (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. | ||
| ACCTN570 | Fundamental Accounting for Decision Making | 19S (Hamilton) |
| This paper emphasises learning the preparation of financial records and also provides an understanding of the techniques and issues related to management accounting. | ||
| ACCTN571 | Financial Accounting | 19A (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. | ||
| ACCTN572 | Advanced Auditing | 19A (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. | ||
| ACCTN573 | Advanced Management Accounting | 19A (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... | ||
| ACCTN574 | Advanced Financial Accounting | 19B (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. | ||
| ACCTN575 | Advanced Taxation | 19B (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... | ||
| ACCTN576 | Commercial and Corporate Law | 19A (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. | ||
| ACCTN577 | Performance Reporting | 19B (Hamilton) |
| The paper will cover the three key areas of financial management decisions relating to investment, financing and asset management. | ||
| ACCTN578 | Accounting Information Systems | 19B (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. | ||
| ACCTN581 | Professional Development Capstone | 19S (Online) & 19T (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... | ||
| ACCTN582 | Research Project | 19S (Online) & 19T (Online) |
| Students undertake a research project from an accounting workplace environment. | ||
| ACCTN583 | Professional Internship | 19S (Online) & 19T (Online) |
| Students undertake a professional internship within an accounting workplace environment. | ||
| ACCTN590 | Directed Study | 19C (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. | ||
| ACCTN591 | Accounting Dissertation | 19C (Hamilton) |
| A report on the findings of a theoretical or empirical investigation. | ||
| ACCTN592 | Accounting Dissertation | 19C (Hamilton) |
| A report on the findings of a theoretical or empirical investigation. | ||
| ACCTN593 | Accounting Thesis | 19C (Hamilton) |
| An externally examined piece of written work that reports on the findings of supervised research. | ||
| ACCTN594 | Accounting Thesis | 19C (Hamilton) |
| An externally examined piece of written work that reports on the findings of supervised research. | ||
800 Level
| Code | Paper Title | Occurrence / Location |
|---|---|---|
| ACCTN800 | Accounting MPhil Thesis | 19C (Hamilton) |
| No description available. | ||
900 Level
| Code | Paper Title | Occurrence / Location |
|---|---|---|
| ACCTN900 | Accounting PhD Thesis | 19C (Hamilton) |
| No description available. | ||
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.
Read stories from other students
Scholarships and prizes
New to Waikato? The International Excellence Scholarship is worth up to $10,000.
Visit our Scholarship Finder for information about possible scholarships
Practical experience
At Waikato, you'll get hands-on experience with specialised accounting software such as MYOB and Xero.
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.
Professional Accounting study pathway (CA ANZ, CPA Australia or ACCA)
Expand to read Professional Accounting study pathway (CA ANZ, CPA Australia or ACCA)
To meet the academic requirements to join either Chartered Accountants Australia and New Zealand (CA ANZ), CPA Australia or ACCA once you graduate from your bachelor's degree, you will need to choose Accounting as a single major and follow a specific programme of papers.
This means it's not possible to take a 2nd Major (8 papers) in another subject without completing 4-5 extra papers, depending on your degree.
However, you may still have the option of taking a Minor (4 papers) in another subject, if you wish.
You will need to pass the following 16 papers, in addition to any other papers required to complete your degree:
- ACCTN101/201 Accounting for Management
- ACCTN102/222 Introductory Financial Accounting
- ECONS101 Business Economics and the New Zealand Economy
- FINAN101 Introduction to Finance
- ACCTN202 Intermediate Financial Accounting
- ACCTN203 Management Accounting: Accounting for Organisational Control
- ACCTN204/304 Accounting Information Systems
- ECONS205 Data Analytics with Business Applications
- MNMGT201/301 Business Law and the Legal Environment
- ACCTN302 Advanced Financial Accounting
- ACCTN301 Capstone in Accounting
- ACCTN308 Performance Reporting
- ACCTN303 Advanced Management Accounting
- ACCTN305 Auditing
- ACCTN306 Taxation
- ACCT309 Law of Business Enterprise
Contacts
Management Student Centre (MSC)
Location: MSB.1.50, Waikato Management School, Hillcrest Road, University of Waikato, Hamilton
Phone: +64 838 4303
Email: msc@waikato.ac.nz
Website: www.management.ac.nz/msc
Opening hours: 8.45am - 4.45pm Monday to Friday
One of the best times to pop into MSC is Open Advice Day, held every Wednesday from 10am to 2pm.
Undergraduate/Postgraduate Convenors in Accounting
Dr Mary Low
Email: mary.low@waikato.ac.nz
Associate Professor Martin Kelly
Email: martin.kelly@waikato.ac.nz
Dr Vida Botes - Master of Professional Accounting
Email: vida.botes@waikato.ac.nz