Accounting (2024)

Accounting is available as a first major for the Bachelor of Business (BBus) and the Bachelor of Management Studies with Honours (BMS(Hons))[1]. Accounting may also be included as a second major or minor in other undergraduate degrees, subject to approval of the Division in which the student is enrolled.

To complete Accounting as a single major for the BBus, 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, ACCTN301, ACCTN308, 15 points from ACCTN302, ACCTN303, ACCTN304, ACCTN305, ACCTN306 or MNMGT304, and one of WSAFE396 or WSAFE399.

To complete Accounting as part of a double major for the BBus 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, ACCTN301, ACCTN308, and 15 points from ACCTN302, ACCTN303, ACCTN304, ACCTN305, ACCTN306 or MNMGT304.

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. Students must complete ACCTN101.

NOTES:

[1] There will be no new enrolments into the BMS(Hons) from 2024. Students who commenced a BMS(Hons) in 2023 or prior should contact the Waikato Management School for programme advice.

On this page

• Prescriptions for the GradCert(Acc) and GradDip(Acc)
• Prescriptions for the PGCert(Acc), PGDip(Acc), BBus(Hons) and MMS
• Prescriptions for the PGCertPA and MPAcct
• Prescriptions for the MPhil
• Prescriptions for the PhD
• 100 Level
• 200 Level
• 300 Level
• 500 Level
• 800 Level
• 900 Level

• 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 PGCert(Acc), PGDip(Acc), BBus(Hons) and MMS

  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 or ACCTN594. Students taking the 120 point MMS are required to complete at least 60 points from the papers listed for the subject. Students taking the 180 point MMS are required to complete at least 120 points from the papers listed for the subject.

• Prescriptions for the PGCertPA and MPAcct

  Postgraduate Certificate in Professional Accounting students must complete 60 points at 500 level, consisting of ACCTP512, ACCTP513, ACCTP514, ACCTP515, ACCTP516, ACCTP517, ACCTP518, and ACCTP519.

  MPAcct students must complete 180 points at 500 level, consisting of: ACCTP569, ACCTP570, ACCTP571, ACCTP572, ACCTP573, ACCTP574, ACCTP575, ACCTP576, ACCTP577, ACCTP578, ECONS506, and ECONS507.

  MPAcct students (Chartered Accountancy endorsement) must complete 240 points at 500 level, consisting of: ACCTP512, ACCTP513, ACCTP514, ACCTP515, ACCTP516, ACCTP517, ACCTP518, ACCTP519, ACCTP569, ACCTP570, ACCTP571, ACCTP572, ACCTP573, ACCTP574, ACCTP575, ACCTP576, ACCTP577, ACCTP578, ECONS506, and ECONS507.

  MPAcct students (completing under pre-2024 requlations), must complete 220 points at 500 level, consisting of: ACCTN570, ACCTN571, ACCTN572, ACCTN573, ACCTN574, ACCTN575, ACCTN576, ACCTN577, ACCTN578, ACCTN581, one of ACCTN582 or ACCTN583, ECONS506, ECONS507 and MNMGT504.

• 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	Points	Occurrence / Location
  ACCTN101	Accounting for Management	15.0	24A (Hamilton), 24B (Hamilton), 24B (Hamilton Waikato College), 24B (Tauranga), 24C (Hamilton Waikato College), 24VA (National Economics University, Vietnam) & 24X (Zhejiang University City College, Hangzhou China)
  This paper focuses on the analysis and use of financial and non-financial information by internal and external stakeholders to make informed business decisions.
  ACCTN102	Introductory Financial Accounting	15.0	24A (Hamilton), 24A (Tauranga), 24B (Hamilton) & 24X (Zhejiang University City College, Hangzhou China)
  This paper teaches students how to record, report, and analyse accounting information and prepare financial statements. The paper involves the use of current accounting software technologies.

• 200 Level

  Code	Paper Title	Points	Occurrence / Location
  ACCTN202	Intermediate Financial Accounting	15.0	24A (Hamilton), 24A (Tauranga) & 24B (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	15.0	24A (Hamilton), 24A (Tauranga) & 24B (Hamilton)
  This paper provides students with an understanding of management accounting, with emphasis on the use of costing, budgeting, and performance evaluation to make informed business decisions.
  ACCTN204	Accounting Information Systems	15.0	24A (Hamilton), 24B (Hamilton) & 24B (Tauranga)
  This paper employs hands-on application of current technologies to prepare students to use and develop accounting systems, to store and retrieve accounting data, and to analyze complex accounting data.

• 300 Level

  Code	Paper Title	Points	Occurrence / Location
  ACCTN301	Capstone in Accounting	15.0	24A (Hamilton) & 24A (Online (Tauranga))
  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	15.0	24B (Hamilton) & 24B (Tauranga)
  This paper involves detailed examination of current accounting practices, principles and regulations.
  ACCTN303	Management Accounting	15.0	24A (Hamilton) & 24A (Tauranga)
  This paper examines current theory and practice in management accounting with an emphasis on the design of management accounting systems, and planning, control and performance measurement in both the for-profit and not-for-profit sectors.
  ACCTN304	Corporate Entities	15.0	24A (Hamilton) & 24A (Tauranga)
  This paper explains the laws and regulations that govern the different forms of legal entities, including the significance of separate legal entity. The paper addresses aspects of company incorporation, directors' duties, governance, share transfers, role of company secretary, membership, meetings and dividends and directors and co...
  ACCTN305	Auditing	15.0	24A (Hamilton) & 24A (Tauranga)
  This paper examines professional ethics and current audit practice techniques, audit theory, audit technology, and the process employed to audit financial statement s with a strong emphasis on fostering audit judgement. The paper applies the international and New Zealand Audit standards to practical case studies.
  ACCTN306	Taxation	15.0	24B (Hamilton) & 24B (Tauranga)
  This paper educates students about the main statutes and policy in New Zealand taxation. It also addresses the importance of taxation in business decisions, the calculation of income tax obligations and the preparation of tax returns.
  ACCTN308	Performance Reporting	15.0	24B (Hamilton) & 24B (Tauranga)
  This paper develops competencies in performance reporting pertaining to the key areas of financial management: investment, financing and asset management.
  MNMGT304	Commercial Transactions	15.0	24B (Hamilton) & 24B (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 ...
  WSAFE396	Management Internship	15.0	24A (Hamilton), 24A (Tauranga), 24B (Hamilton), 24B (Tauranga), 24C (Hamilton), 24C (Tauranga) & 24X (Zhejiang University City College, Hangzhou China)
  The Management Internship provides students with the opportunity to apply their management discipline-based knowledge to an authentic project within an organisation.
  WSAFE399	Report of an Investigation	15.0	24A (Hamilton), 24A (Tauranga), 24B (Hamilton), 24B (Tauranga), 24C (Hamilton) & 24C (Tauranga)
  This paper offers students the opportunity to complete a directed investigation of an approved topic relevant to an organisation or industry and in an area related to their management discipline of study.

• 500 Level

  Code	Paper Title	Points	Occurrence / Location
  ACCTN502	Advanced Financial Reporting	30.0	24B (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	30.0	24A (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	30.0	24B (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	Fraud Auditing and Analytics	30.0	24A (Hamilton)
  The paper emphasises contemporary methods for detecting and preventing fraud. Students will engage in case analyses and conduct business data analytics using current technologies.
  ACCTN581	Professional Development Capstone	20.0	24H (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	20.0	24H (Online)
  Students undertake a research project from an accounting workplace environment.
  ACCTN583	Professional Internship	20.0	24H (Online)
  Students undertake a professional internship within an accounting workplace environment.
  ACCTN590	Directed Study	30.0	24X (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	30.0	24X (Hamilton)
  A report on the findings of a theoretical or empirical investigation.
  ACCTN592	Accounting Dissertation	60.0	24X (Hamilton)
  A report on the findings of a theoretical or empirical investigation.
  ACCTN593	Accounting Thesis	90.0	24X (Hamilton)
  An externally examined piece of written work that reports on the findings of supervised research.
  ACCTN594	Accounting Thesis	120.0	24X (Hamilton)
  An externally examined piece of written work that reports on the findings of supervised research.
  ACCTP512	Risk and Technology	7.5	No occurrences
  Risk and Technology analyses how businesses create and protect stakeholder value with a focus on risk management, data and technology arising from existing and emerging technologies, process automation and the use and application of data.
  ACCTP513	Financial Accounting and Reporting	7.5	No occurrences
  This paper requires candidates to apply International Financial Reporting Standards (IFRS), or local equivalents, and regulatory and ethical requirements to account for and report on a diverse range of business transactions and events.
  ACCTP514	Business Performance	7.5	No occurrences
  This paper is concerned with equipping students with skills for critiquing the performance of a business and supporting decision-making. The ability to critique the performance of a business and provide advice in the execution of business strategy is an essential skill for Chartered Accountants.
  ACCTP515	Accounting for Mātauranga Māori and Sustainability	7.5	No occurrences
  In Sustainability for Accountants, students will develop their awareness of environmental, social and governance (ESG) impacts on organisations, and the role Chartered Accountants play in linking these issues to broader business agendas. Students will also develop an awareness of Matauranga Maori and its contribution to sustainability decision-making.
  ACCTP516	Tax	7.5	No occurrences
  This paper is concerned with the core knowledge and skills of tax required to provide advice and services for a range of transactions and events appropriate to the jurisdiction.
  ACCTP517	Audit and Risk	7.5	No occurrences
  This paper develops a student's knowledge and skills required for applying professional judgement and professional scepticism in addressing risk in auditing areas where significant professional judgement is required in the context of the audit of general-purpose financial statements.
  ACCTP518	Integrated Chartered Accounting Practice	7.5	No occurrences
  This paper requires students to build on and integrate existing technical knowledge, critical thinking, and professional skills to provide business advice. Students will embed an ethical approach in the application of these skills and communicate insights effectively to meet the needs of a variety of audiences.
  ACCTP519	Data Analytics and Insights	7.5	No occurrences
  This paper will enable students to identify, analyse and solve business problems using data analysis techniques and modern business intelligence tools. Students will develop effective techniques to communicate insights.
  ACCTP569	Management Accounting for Organisational Value	15.0	24H (Hamilton)
  This paper provides an understanding of budgeting, product, and service costing, control, and performance evaluation. The paper also covers the local and global organisational environment within which a business operates relating to management.
  ACCTP570	Accounting Systems and Processes	15.0	24A (Hamilton) & 24H (Hamilton)
  This paper covers the form and function of financial statements and how financial transactions are recorded through the understanding of accounting principles and concepts that underlie financial reporting. An understanding of ethical and professional values as important elements to accurate financial reporting will also be covered...
  ACCTP571	Financial Accounting and Reporting	15.0	24A (Hamilton)
  This paper explores the theoretical principles underlying current accounting practices, principles and regulations and their application to the preparation and analysis of financial statements at a national and international level.
  ACCTP572	Advanced Auditing	15.0	24B (Hamilton)
  This paper aims to develop an awareness of auditing by applying theory to audit practice and audit decision-making. Students will focus on the role of the external auditor, professional expectations, professional ethics, and regulation related to the audit of financials statements. The key concepts of the audit process and the appl...
  ACCTP573	Management Accounting and Strategic Decision Making	15.0	24A (Hamilton)
  This paper provides an overview of management accounting, decision theory, control theory, economics, and human and organisational behaviour theory and the importance of information for governance and strategic decision making in a global sustainable environment.
  ACCTP574	Advanced Financial Accounting	15.0	24B (Hamilton)
  This paper is designed to deepen understanding of the issues involved in the current practices, principles, and regulations of New Zealand accounting. The paper critically discusses major issues of accounting practice. The paper further facilitates critical and independent thinking, enhances analytical ability, and fosters creativi...
  ACCTP575	Advanced Taxation	15.0	24B (Hamilton)
  This paper covers the fundamentals of the New Zealand taxation system and its administration and aims to help students develop the technical skills in the interpretation and application of the New Zealand Tax Legislation (Income Tax Act 2007, GST ACT 1985 and other related legislations).
  ACCTP576	Business Law	15.0	24A (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.
  ACCTP577	Performance Reporting	15.0	24B (Hamilton)
  The paper will cover the three key areas of financial management decisions relating to investment, financing and asset management.
  ACCTP578	Accounting Information Systems	15.0	24A (Hamilton)
  This paper employs hands-on application of current technologies to prepare students to use and develop accounting systems, to store and retrieve accounting data, and to analyse complex accounting data.

• 800 Level

  Code	Paper Title	Points	Occurrence / Location
  ACCTN800	Accounting MPhil Thesis	120.0	24X (Hamilton)
  No description available.

• 900 Level

  Code	Paper Title	Points	Occurrence / Location
  ACCTN900	Accounting PhD Thesis	120.0	24I (Hamilton), 24J (Hamilton), 24K (Hamilton) & 24X (Hamilton)
  No description available.