Accounting (2018)

Accounting is known as the common language of business. Accountants use their skills to analyse and explain financial information to their clients, such as profit margins and cash flow. They also help senior managers make important business decisions, and can advise on taxation, contracts and assets. The academic requirements of Chartered Accountants Australia and New Zealand (CA ANZ), CPA Australia or ACCA accountancy professional institutions can be satisfied with an appropriate selection of papers.

Accounting is available as a first major for the BBA and the BMS(Hons). Accounting may also be included as a second major or minor in other undergraduate degrees, subject to the approval of the Faculty in which the student is enrolled.

To complete Accounting as a single major for the BBA or BMS(Hons), students must gain 135 points from papers listed for Accounting, including 105 points above 100 level, and 60 points above 200 level. Students must complete ACCTN101, ACCTN102, ACCTN202, ACCTN203, ACCTN204 or ACCTN304, ACCTN301 and ACCTN308, and 30 points from ACCTN302, ACCTN303, ACCTN305, ACCTN306, and ACCTN309.

To complete Accounting as part of a double major for the BBA, BMS(Hons) or other undergraduate degree, students must gain 120 points from papers listed for Accounting, including 90 points above 100 level, and 45 points above 200 level. Students must complete ACCTN101, ACCTN102, ACCTN202, ACCTN203, ACCTN204 or ACCTN304, ACCTN301 and ACCTN308, and 15 points from ACCTN302, ACCTN303, ACCTN305, ACCTN306, and ACCTN309.

To complete a minor in Accounting, students must complete 60 points from the papers listed for the Accounting major, including at least 30 points above 100 level, and including ACCTN101 .

Note: Students meeting the academic requirements for CA are required to include MNMGT301 and the remaining papers from ACCTN302, ACCTN304, ACCTN305, ACCTN307 and ACCTN308 not already taken for the major. Students who commenced a major in Accounting in 2016 or prior and are undertaking their third year in 2018 will do so using existing 20 point papers. Students are encouraged to contact the Waikato Management School for programme advice.


On this page

  • 100 level

    Code Paper Title Occurrence / Location
    ACCTN101Accounting for Management18A (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.
    ACCTN102Introductory Financial Accounting18A (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
    ACCTN202Intermediate Financial Accounting18A (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.
    ACCTN203Management Accounting: Accounting for Organisational Control18A (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.
    ACCTN204Accounting Information Systems18B (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
    ACCT301Capstone in Accounting18A (Hamilton), 18A (Tauranga) & 18T (Hamilton)
    No description available.
    ACCT302Financial Accounting18B (Hamilton), 18B (Tauranga), 18S (Hamilton) & 18S (Tauranga)
    A study of the principles and practices of company accounting.
    ACCT313Accounting Information Technology and Systems18B (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.
    ACCT321Commercial Law18A (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.
    ACCT322Law of Business Enterprises18B (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.
    ACCT324Legal Issues in Business and E-Commerce18A (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.
    ACCT331Management Accounting18A (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.
    ACCT332Financial Management18B (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.
    ACCT341Auditing18A (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.
    ACCT351Taxation18B (Hamilton) & 18B (Tauranga)
    A study of the concepts, law and practice of the main direct, indirect and wealth taxes.
    ACCT390Directed Study18B (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.
    ACCT399Applied Project in Accounting18F (Hamilton), 18F (Tauranga), 18H (Hamilton) & 18H (Tauranga)
    An applied research project investigating an accounting related issue in an organisational context.
    MSYS319Industry Experience 218C (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
    ACCT401Capstone in Accounting Advanced18A (Hamilton) & 18A (Tauranga)
    No description available.
    ACCT407Accounting for Sustainability18B (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.
    ACCT412Organisations and Society18A (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.
    ACCT422Law of Business Enterprises18B (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.
    ACCT431Management Accounting18A (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.
    ACCT480Accounting for SMEs: Understanding the ContextThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT490Directed Study18A (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.
    ACCT495Industry Experience 418C (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...
    ACCT499Report of an Investigation18D (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 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 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
    ACCT501Advances in Accounting Theory and ResearchThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT502Advanced Financial Reporting18B (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...
    ACCT506International Accounting18A (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...
    ACCT507Accounting, Sustainability and a Changing EnvironmentThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT512Organisations and SocietyThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT531Advanced Management Accounting18B (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.
    ACCT541Forensic Accounting18A (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.
    ACCT551International Tax StrategiesThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT561Governance Risk and EthicsThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT562Advanced Audit and AssuranceThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT563Corporate ReportingThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT564Advanced Financial ManagementThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT565Business AnalysisThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT568Research ProjectThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT570Fundamental Accounting for Decision Making18S (Hamilton)
    This paper emphasises learning the preparation of financial records and also provides an understanding of the techniques and issues related to management accounting.
    ACCT571Financial Accounting18A (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.
    ACCT572Advanced Auditing18A (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.
    ACCT573Advanced Management Accounting18A (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...
    ACCT574Advanced Financial Accounting18B (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.
    ACCT575Advanced Taxation18B (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...
    ACCT576Commercial and Corporate Law18A (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.
    ACCT577Financial Management18B (Hamilton)
    The paper will cover the three key areas of financial management decisions relating to investment, financing and asset management.
    ACCT578Accounting Information Systems18B (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.
    ACCT580Accounting for SMEs: Understanding the ContextThis paper will not be taught in 2018.
    This paper will not be taught in 2018.
    ACCT581Professional Development Capstone18S (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...
    ACCT582Research Project18S (Online) & 18T (Online)
    Students undertake a research project from an accounting workplace environment.
    ACCT583Professional Internship18S (Online) & 18T (Online)
    Students undertake a professional internship within an accounting workplace environment.
    ACCT590Directed Study18A (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.
    ACCT591Accounting Dissertation18C (Hamilton)
    A report on the findings of a theoretical or empirical investigation.
    ACCT592Accounting Dissertation18C (Hamilton)
    A report on the findings of a theoretical or empirical investigation.
    ACCT593Accounting Thesis18C (Hamilton)
    An externally examined piece of written work that reports on the findings of supervised research.
    ACCT594Accounting Thesis18C (Hamilton)
    An externally examined piece of written work that reports on the findings of supervised research.
    ACCT599Report of an Investigation18D (Hamilton), 18F (Hamilton), 18J (Hamilton) & 18M (Hamilton)
    Directed investigation of an approved topic, available only to students enrolled in the BMS(Hons) degree.
    ECON506Economics for Business18T (Hamilton)
    An advanced analysis of the economics of business from production through processing to markets and the consumer.
    ECON507Quantitative Skills for Finance and Economics18B (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.
    MNGT501Research Methods in Management Studies18A (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...
    MNGT504Organisational Behaviour18S (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
    ACCT800Accounting MPhil Thesis18C (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
    ACCT900Accounting PhD Thesis18C (Hamilton)
    No description available.

2018 Catalogue of Papers information current as of : 10 November 2017 1:31pm

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