Accounting Papers at Tauranga (2020)

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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  • 100 Level

    Code Paper Title Occurrence / Location
    ACCTN101Accounting for Management20A (Hamilton), 20B (Hamilton), 20B (Tauranga), 20C (Waikato Pathways College), 20P (Hamilton), 20P (Online) & 20X (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 Accounting20A (Hamilton), 20A (Tauranga), 20B (Hamilton), 20S (Hamilton) & 20X (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 Occurrence / Location
    ACCTN202Intermediate Financial Accounting20A (Hamilton), 20A (Tauranga), 20B (Hamilton) & 20S (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 Control20A (Hamilton), 20B (Hamilton) & 20B (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 Systems20A (Hamilton), 20B (Hamilton) & 20B (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
    ACCTN301Capstone in Accounting20A (Hamilton), 20A (Tauranga) & 20G (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 Accounting20B (Hamilton), 20B (Tauranga), 20S (Hamilton) & 20S (Tauranga)
    This paper examines various issues of accounting practice particularly the application of New Zealand Equivalents to International Financial Reporting Standards.
    ACCTN303Management Accounting20A (Hamilton) & 20A (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.
    ACCTN305Auditing20A (Hamilton), 20A (Tauranga) & 20B (Hamilton)
    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.
    ACCTN306Taxation20B (Hamilton) & 20B (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 Reporting20B (Hamilton) & 20B (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 Enterprise20B (Hamilton) & 20B (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 Environment20A (Hamilton), 20A (Tauranga), 20B (Hamilton) & 20B (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 Internship20A (Hamilton), 20A (Tauranga), 20B (Hamilton), 20B (Tauranga), 20C (Hamilton) & 20C (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 Investigation20A (Hamilton), 20A (Tauranga), 20B (Hamilton), 20B (Tauranga), 20C (Hamilton) & 20C (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.

2020 Catalogue of Papers information current as of : 26 May 2020 8:32am

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