Accounting (2019)

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, and the Bachelor of Management Studies with (Honours). 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 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 or ACCTN304, ACCTN301 and ACCTN308, and 30 points from ACCTN302, ACCTN303, ACCTN305, ACCTN306, ACCTN309, MNMGT201 or MNMGT301. BBus students may count one of MNMGT395, MNMGT396 or MNMGT399 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 or ACCTN304, ACCTN301 and ACCTN308, and 15 points from ACCTN302, ACCTN303, ACCTN305, ACCTN306, ACCTN309, and MNMGT201 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 MNMGT201 or 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 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
    ACCTN101Accounting for Management19A (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.
    ACCTN102Introductory Financial Accounting19A (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
    ACCTN202Intermediate Financial Accounting19A (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.
    ACCTN203Management Accounting: Accounting for Organisational Control19A (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.
    ACCTN204Accounting Information Systems19B (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.
    MNMGT201Business Law and the Legal Environment19A (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
    ACCTN301Capstone in Accounting19A (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.
    ACCTN302Financial Accounting19B (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.
    ACCTN303Management Accounting19A (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.
    ACCTN305Auditing19A (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.
    ACCTN306Taxation19B (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.
    ACCTN308Performance Reporting19B (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.
    ACCTN309Law of Business Enterprise19B (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.
    MNMGT301Business Law and the Legal Environment19A (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...
    MNMGT395Industry Experience19C (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.
    MNMGT396Management Internship19C (Hamilton)
    The Management Internship provides students with the opportunity to apply their management discipline-based knowledge to an authentic project within an organisation.
    MNMGT399Report of an Investigation19C (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
    MNMGT495Industry Experience19C (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.
    MNMGT496Management Internship19C (Hamilton)
    The Management Internship provides students with the opportunity to apply their management discipline-based knowledge to an authentic project within an organisation.
    MNMGT499Report of an Investigation19C (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
    ACCTN502Advanced Financial Reporting19B (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 Accounting19A (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 Accounting19B (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.
    ACCTN541Forensic Accounting19A (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.
    ACCTN570Fundamental Accounting for Decision Making19S (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 Accounting19A (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 Auditing19A (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 Accounting19A (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 Accounting19B (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 Taxation19B (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 Law19A (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 Reporting19B (Hamilton)
    The paper will cover the three key areas of financial management decisions relating to investment, financing and asset management.
    ACCTN578Accounting Information Systems19B (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 Capstone19S (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...
    ACCTN582Research Project19S (Online) & 19T (Online)
    Students undertake a research project from an accounting workplace environment.
    ACCTN583Professional Internship19S (Online) & 19T (Online)
    Students undertake a professional internship within an accounting workplace environment.
    ACCTN590Directed Study19C (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 Dissertation19C (Hamilton)
    A report on the findings of a theoretical or empirical investigation.
    ACCTN592Accounting Dissertation19C (Hamilton)
    A report on the findings of a theoretical or empirical investigation.
    ACCTN593Accounting Thesis19C (Hamilton)
    An externally examined piece of written work that reports on the findings of supervised research.
    ACCTN594Accounting Thesis19C (Hamilton)
    An externally examined piece of written work that reports on the findings of supervised research.
  • 800 Level

    Code Paper Title Occurrence / Location
    ACCTN800Accounting MPhil Thesis19C (Hamilton)
    No description available.
  • 900 Level

    Code Paper Title Occurrence / Location
    ACCTN900Accounting PhD Thesis19C (Hamilton)
    No description available.

2019 Catalogue of Papers information current as of : 21 September 2018 4:09pm

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