Accounting (2021)

Accountants are trusted business advisors who work with clients to help them make their businesses more profitable and successful. If you enjoy working with numbers and want to help businesses grow, accounting may be a good fit for you. Accounting students can meet the academic requirements of Chartered Accountants Australia and New Zealand, CPA Australia or ACCA accountancy professional institutions by taking an approved suite of papers.

Accounting is available as a first major for the Bachelor of Business (BBus) and the Bachelor of Management Studies with Honours (BMS(Hons)). 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 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, ACCTN301, ACCTN308, and 30 points from ACCTN302, ACCTN303, ACCTN305, ACCTN306, ACCTN309 or MNMGT301. BBus and BMS(Hons) students may count one of WSAFE396 or WSAFE399 in place of 15 points from the 30 point option list.

To complete Accounting as part of a double major for the BBus, 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, ACCTN301, ACCTN308, and 15 points from ACCTN302, ACCTN303, ACCTN305, ACCTN306, ACCTN309 or MNMGT301.

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.

Note: Students meeting the academic requirements for CA are required to complete MNMGT301 and the remaining papers from ACCTN302, ACCTN303, ACCTN305, ACCTN306 and ACCTN309 not already taken for the major. Students are encouraged to contact the Waikato Management School for programme advice.


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  • 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), 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 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.

    MPAcct students must complete 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
    ACCTN101Accounting for Management15.021A (Hamilton), 21B (Hamilton), 21B (Tauranga), 21C (Waikato Pathways College) & 21X (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.
    ACCTN102Introductory Financial Accounting15.021A (Hamilton), 21A (Tauranga), 21B (Hamilton), 21H (Hamilton) & 21X (Zhejiang University City College, Hangzhou China)
    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 Points Occurrence / Location
    ACCTN202Intermediate Financial Accounting15.021A (Hamilton), 21A (Tauranga), 21B (Hamilton) & 21H (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 Control15.021A (Hamilton), 21B (Hamilton) & 21B (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.
    ACCTN204Accounting Information Systems15.021A (Hamilton), 21B (Hamilton) & 21B (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 Points Occurrence / Location
    ACCTN301Capstone in Accounting15.021A (Hamilton), 21A (Tauranga) & 21G (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.
    ACCTN302Financial Accounting15.021B (Hamilton), 21B (Tauranga), 21H (Hamilton) & 21H (Tauranga)
    This paper examines various issues of accounting practice particularly the application of New Zealand Equivalents to International Financial Reporting Standards.
    ACCTN303Management Accounting15.021A (Hamilton) & 21A (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.
    ACCTN305Auditing15.021A (Hamilton), 21A (Tauranga) & 21B (Hamilton)
    This paper examines current audit practice, audit theory and the processes employed to audit financial statements.
    ACCTN306Taxation15.021B (Hamilton) & 21B (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.
    ACCTN308Performance Reporting15.021B (Hamilton) & 21B (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.
    ACCTN309Law of Business Enterprise15.021B (Hamilton) & 21B (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.
    MNMGT301Business Law and the Legal Environment15.021A (Hamilton), 21A (Tauranga), 21B (Hamilton) & 21B (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 ...
    WSAFE396Management Internship15.021A (Hamilton), 21A (Tauranga), 21B (Hamilton), 21B (Tauranga), 21C (Hamilton) & 21C (Tauranga)
    The Management Internship provides students with the opportunity to apply their management discipline-based knowledge to an authentic project within an organisation.
    WSAFE399Report of an Investigation15.021A (Hamilton), 21A (Tauranga), 21B (Hamilton), 21B (Tauranga), 21C (Hamilton) & 21C (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
    ACCTN502Advanced Financial Reporting30.021B (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...
    ACCTN506International Accounting30.021A (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...
    ACCTN531Advanced Management Accounting30.021B (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.
    ACCTN541Fraud Auditing and Analytics30.021A (Hamilton)
    The paper emphasises contemporary methods for detecting and preventing fraud. Students will engage in case analyses and conduct data analytics using current technologies.
    ACCTN570Fundamental Accounting for Decision Making15.021A (Hamilton) & 21H (Hamilton)
    This paper emphasises learning the preparation of financial records and also provides an understanding of the techniques and issues related to management accounting.
    ACCTN571Financial Accounting15.021A (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.
    ACCTN572Advanced Auditing15.021A (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.
    ACCTN573Advanced Management Accounting15.021A (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...
    ACCTN574Advanced Financial Accounting15.021B (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.
    ACCTN575Advanced Taxation15.021B (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...
    ACCTN576Commercial and Corporate Law15.021A (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.
    ACCTN577Performance Reporting15.021B (Hamilton)
    The paper will cover the three key areas of financial management decisions relating to investment, financing and asset management.
    ACCTN578Accounting Information Systems15.021B (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.
    ACCTN581Professional Development Capstone20.021G (Online) & 21H (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...
    ACCTN582Research Project20.021G (Online) & 21H (Online)
    Students undertake a research project from an accounting workplace environment.
    ACCTN583Professional Internship20.021G (Online) & 21H (Online)
    Students undertake a professional internship within an accounting workplace environment.
    ACCTN590Directed Study30.021X (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.
    ACCTN591Accounting Dissertation30.021X (Hamilton)
    A report on the findings of a theoretical or empirical investigation.
    ACCTN592Accounting Dissertation60.021X (Hamilton)
    A report on the findings of a theoretical or empirical investigation.
    ACCTN593Accounting Thesis90.021X (Hamilton)
    An externally examined piece of written work that reports on the findings of supervised research.
    ACCTN594Accounting Thesis120.021X (Hamilton)
    An externally examined piece of written work that reports on the findings of supervised research.
  • 800 Level

    Code Paper Title Points Occurrence / Location
    ACCTN800Accounting MPhil Thesis120.021X (Hamilton)
    No description available.
  • 900 Level

    Code Paper Title Points Occurrence / Location
    ACCTN900Accounting PhD Thesis120.021I (Hamilton) & 21X (Hamilton)
    No description available.

2021 Catalogue of Papers information current as of : 30 September 2020 8:57am

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