Accounting Papers at Tauranga (2023)

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, ACCTN304, ACCTN305, ACCTN306 or MNMGT304. 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, 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.

On this page

• 100 Level
• 200 Level
• 300 Level

• 100 Level

  Code	Paper Title	Points	Occurrence / Location
  ACCTN101	Accounting for Management	15.0	23A (Hamilton), 23B (Hamilton), 23B (Hamilton Waikato College), 23B (Tauranga), 23VA (National Economics University, Vietnam) & 23X (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	23A (Hamilton), 23A (Tauranga), 23B (Hamilton) & 23X (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	23A (Hamilton), 23A (Tauranga) & 23B (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	23A (Hamilton), 23A (Tauranga) & 23B (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	23A (Hamilton), 23B (Hamilton) & 23B (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	23A (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	15.0	23B (Hamilton) & 23B (Tauranga)
  This paper involves detailed examination of current accounting practices, principles and regulations.
  ACCTN303	Management Accounting	15.0	23A (Hamilton) & 23A (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	23A (Hamilton) & 23A (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	23A (Hamilton) & 23A (Tauranga)
  This paper examines current audit practice techniques, audit theory, audit technology, and the processes employed to audit financial statements.
  ACCTN306	Taxation	15.0	23B (Hamilton) & 23B (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	23B (Hamilton) & 23B (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	23B (Hamilton) & 23B (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	23A (Hamilton), 23A (Tauranga), 23B (Hamilton), 23B (Tauranga), 23C (Hamilton), 23C (Tauranga) & 23X (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	23A (Hamilton), 23A (Tauranga), 23B (Hamilton), 23B (Tauranga), 23C (Hamilton) & 23C (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.