Accounting Subject regulations
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))[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 MNGMT304, 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 MNGMT304.
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.
Students meeting the academic requirements for CA are required to complete MNMGT304 and the remaining papers from ACCTN302, ACCTN303, ACCTN304, ACCTN305 and ACCTN306 not already taken for the major. Students are encouraged to contact the Waikato Management School for programme advice.
Other qualifications
Prescriptions for:
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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.
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PGCert(Acc), PGDip(Acc), BBus(Hons) and MBus The qualification regulations define the subject requirements for the BBus(Hons), PGCert(Acc), PGDip(Acc) and MBus. There are no specified subject papers that must be completed for the BBus(Hons), PGCert(Acc) and PGDip(Acc) programmes.
MBus students must complete MNGMT581 and one of ACCTN590, ACCTN591, ACCTN592, ACCTN593 or ACCTN594. Students taking the 120 point MBus are required to complete at least 60 points from the papers listed for the subject. Students taking the 180 point MBus are required to complete at least 120 points from the papers listed for the subject.
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PGCertPA, PGDipPA 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.
Postgraduate Diploma in Professional Accounting students must complete 120 points at 500 level, consisting of ACCTP512, ACCTP513, ACCTP514, ACCTP515, ACCTP516, ACCTP517, ACCTP518, ACCTP519, and 60 points (two papers) from ACCTN502, ACCTN506, ACCTN531 or ACCTN541.
Master of Professional Accounting 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 regulations), 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.
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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.
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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.
Accounting papers
| Code and paper title | Points | |
|---|---|---|
ACCTN101
Accounting for Management
This paper focuses on the analysis and use of financial and non-financial information by internal and external stakeholders to make informed business... |
15 | 25A (Hamilton) & 25B (Hamilton) & 25B (Hamilton Waikato College) & 25B (Tauranga) & 25C (Hamilton Waikato College) & 25VA (National Economics University, Vietnam) & 25X (Hangzhou City University, Hangzhou China) |
|
ACCTN102
Introductory Financial Accounting
This paper teaches students how to record, report, and analyse accounting information and prepare financial statements. The paper involves the use of... |
15 | 25A (Hamilton) & 25A (Tauranga) & 25B (Hamilton) & 25X (Hangzhou City University, Hangzhou China) |
| Code and paper title | Points | |
|---|---|---|
|
ACCTN202
Intermediate Financial Accounting
This paper deals with the practices, principles and regulations of Financial Reporting in New Zealand with emphasis on financial reporting in... |
15 | 25A (Hamilton) & 25A (Tauranga) |
|
ACCTN203
Management Accounting: Accounting for Organisational Control
This paper provides students with an understanding of management accounting, with emphasis on the use of costing, budgeting, and performance... |
15 | 25A (Tauranga) & 25B (Hamilton) |
|
ACCTN204
Accounting Information Systems
This paper employs hands-on application of current technologies to prepare students to use and develop accounting systems, to store and retrieve... |
15 | 25A (Hamilton) & 25B (Tauranga) |
| Code and paper title | Points | |
|---|---|---|
|
ACCTN301
Capstone in Accounting
The development of accounting and accounting theory, the conceptual framework, non-mandatory reporting, ethics and governance, unresolved issues, and... |
15 | 25A (Hamilton) & 25A (Tauranga) |
|
ACCTN302
Financial Accounting
This paper involves detailed examination of current accounting practices, principles and regulations. |
15 | 25B (Hamilton) & 25B (Tauranga) |
|
ACCTN303
Management Accounting
This paper examines current theory and practice in management accounting with an emphasis on the design of management accounting systems, and... |
15 | 25A (Hamilton) & 25A (Tauranga) |
|
ACCTN304
Corporate Entities
This paper explains the laws and regulations that govern the different forms of legal entities, including the significance of separate legal entity... |
15 | 25A (Tauranga) |
|
ACCTN305
Auditing
This paper examines professional ethics and current audit practice techniques, audit theory, audit technology, and the process employed to audit... |
15 | 25A (Hamilton) & 25A (Tauranga) |
|
ACCTN306
Taxation
This paper educates students about the main statutes and policy in New Zealand taxation. It also addresses the importance of taxation in business... |
15 | 25B (Hamilton) & 25B (Tauranga) |
|
ACCTN308
Performance Reporting
This paper develops competencies in performance reporting pertaining to the key areas of financial management: investment, financing and asset... |
15 | 25B (Hamilton) & 25B (Tauranga) |
|
MNGMT304
Commercial Transactions
This paper overviews the sources of New Zealand business law and obligations that arise under this law, and critically examines the importance of key... |
15 | 25B (Hamilton) & 25B (Tauranga) |
|
WSAFE396
Management Internship
The Management Internship provides students with the opportunity to apply their management discipline-based knowledge to an authentic project within... |
15 | 25A (Hamilton) & 25A (Tauranga) & 25B (Hamilton) & 25B (Tauranga) & 25C (Hamilton) & 25C (Tauranga) & 25X (Hangzhou City University, Hangzhou China) |
|
WSAFE399
Report of an Investigation
This paper offers students the opportunity to complete a directed investigation of an approved topic relevant to an organisation or industry and in... |
15 | 25A (Hamilton) & 25A (Tauranga) & 25B (Hamilton) & 25B (Tauranga) & 25C (Hamilton) & 25C (Tauranga) |
| Code and paper title | Points | |
|---|---|---|
|
ACCTN502
Advanced Financial Reporting
This paper equips students with sufficient practical knowledge to appreciate some of the problems involved in preparing advanced financial... |
30 | 25B (Hamilton) |
|
ACCTN506
International Accounting
This paper explores and analyses accounting in a global and transnational context. Similarities and differences between accounting and its regulation... |
30 | 25A (Hamilton) |
|
ACCTN531
Advanced Management Accounting
This paper aims to develop skills and critical ability in management accounting. It will broaden the knowledge of participants by examining the... |
30 | 25B (Hamilton) |
|
ACCTN541
Fraud Auditing and Analytics
The paper emphasises contemporary methods for detecting and preventing fraud. Students will engage in case analyses and conduct business data... |
30 | 25A (Hamilton) |
|
ACCTN581
Professional Development Capstone
The objective of this paper is to help students develop critical thinking and sound analytical skills about the past, present and future of... |
20 | No occurrences |
|
ACCTN582
Research Project
Students undertake a research project from an accounting workplace environment. |
20 | No occurrences |
|
ACCTN583
Professional Internship
Students undertake a professional internship within an accounting workplace environment. |
20 | No occurrences |
|
ACCTN590
Directed Study
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... |
30 | 25X (Hamilton) |
|
ACCTN591
Accounting Dissertation
A report on the findings of a theoretical or empirical investigation. |
30 | 25X (Hamilton) |
|
ACCTN592
Accounting Dissertation
A report on the findings of a theoretical or empirical investigation. |
60 | 25X (Hamilton) |
|
ACCTN593
Accounting Thesis
An externally examined piece of written work that reports on the findings of supervised research. |
90 | 25X (Hamilton) |
|
ACCTN594
Accounting Thesis
An externally examined piece of written work that reports on the findings of supervised research. |
120 | 25X (Hamilton) |
|
ACCTP512
Risk and Technology
Risk and Technology analyses how businesses create and protect stakeholder value with a focus on risk management, data and technology arising from... |
7.5 | 25X (Hamilton) |
|
ACCTP513
Financial Accounting and Reporting
This paper requires candidates to apply International Financial Reporting Standards (IFRS), or local equivalents, and regulatory and ethical... |
7.5 | 25X (Hamilton) |
|
ACCTP514
Business Performance
This paper is concerned with equipping students with skills for critiquing the performance of a business and supporting decision-making. The ability... |
7.5 | 25X (Hamilton) |
|
ACCTP515
Accounting for Mātauranga Māori and Sustainability
In Sustainability for Accountants, students will develop their awareness of environmental, social and governance (ESG) impacts on organisations, and... |
7.5 | 25X (Hamilton) |
|
ACCTP516
Tax
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... |
7.5 | 25X (Hamilton) |
|
ACCTP517
Audit and Risk
This paper develops a student’s knowledge and skills required for applying professional judgement and professional scepticism in addressing risk in... |
7.5 | 25X (Hamilton) |
|
ACCTP518
Integrated Chartered Accounting Practice
This paper requires students to build on and integrate existing technical knowledge, critical thinking, and professional skills to provide business... |
7.5 | 25X (Hamilton) |
|
ACCTP519
Data Analytics and Insights
This paper will enable students to identify, analyse and solve business problems using data analysis techniques and modern business intelligence... |
7.5 | 25X (Hamilton) |
|
ACCTP569
Management Accounting for Organisational Value
This paper provides an understanding of budgeting, product, and service costing, control, and performance evaluation. The paper also covers the local... |
15 | 25H (Hamilton) |
|
ACCTP570
Accounting Systems and Processes
This paper covers the form and function of financial statements and how financial transactions are recorded through the understanding of accounting... |
15 | 25A (Hamilton) & 25H (Hamilton) |
|
ACCTP571
Financial Accounting and Reporting
This paper explores the theoretical principles underlying current accounting practices, principles and regulations and their application to the... |
15 | 25A (Hamilton) |
|
ACCTP572
Advanced Auditing
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... |
15 | 25B (Hamilton) |
|
ACCTP573
Management Accounting and Strategic Decision Making
This paper provides an overview of management accounting, decision theory, control theory, economics, and human and organisational behaviour theory... |
15 | 25A (Hamilton) |
|
ACCTP574
Advanced Financial Accounting
This paper is designed to deepen understanding of the issues involved in the current practices, principles, and regulations of New Zealand... |
15 | 25B (Hamilton) |
|
ACCTP575
Advanced Taxation
This paper covers the fundamentals of the New Zealand taxation system and its administration and aims to help students develop the technical skills... |
15 | 25B (Hamilton) |
|
ACCTP576
Business Law
This paper introduces students to the New Zealand legal system and laws regulation specified business activities. The initial focus is given to the... |
15 | 25A (Hamilton) |
|
ACCTP577
Performance Reporting
The paper will cover the three key areas of financial management decisions relating to investment, financing and asset management. |
15 | 25B (Hamilton) |
|
ACCTP578
Accounting Information Systems
This paper employs hands-on application of current technologies to prepare students to use and develop accounting systems, to store and retrieve... |
15 | 25A (Hamilton) |
| Code and paper title | Points | |
|---|---|---|
|
ACCTN800
Accounting MPhil Thesis
|
120 | 25X (Hamilton) |
| Code and paper title | Points | |
|---|---|---|
|
ACCTN900
Accounting PhD Thesis
|
120 | 25I (Hamilton) & 25J (Hamilton) & 25K (Hamilton) & 25X (Hamilton) |
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ACCTN101 Accounting for Management
This paper focuses on the analysis and use of financial and non-financial information by internal and external stakeholders to make informed business...
Points 15This paper teaches students how to record, report, and analyse accounting information and prepare financial statements. The paper involves the use of...
Points 15 -
ACCTN202 Intermediate Financial Accounting
This paper deals with the practices, principles and regulations of Financial Reporting in New Zealand with emphasis on financial reporting in...
Points 15This paper provides students with an understanding of management accounting, with emphasis on the use of costing, budgeting, and performance...
Points 15This paper employs hands-on application of current technologies to prepare students to use and develop accounting systems, to store and retrieve...
Points 15 -
ACCTN301 Capstone in Accounting
The development of accounting and accounting theory, the conceptual framework, non-mandatory reporting, ethics and governance, unresolved issues, and...
Points 15This paper involves detailed examination of current accounting practices, principles and regulations.
Points 15This paper examines current theory and practice in management accounting with an emphasis on the design of management accounting systems, and...
Points 15This paper explains the laws and regulations that govern the different forms of legal entities, including the significance of separate legal entity...
Points 15This paper examines professional ethics and current audit practice techniques, audit theory, audit technology, and the process employed to audit...
Points 15This paper educates students about the main statutes and policy in New Zealand taxation. It also addresses the importance of taxation in business...
Points 15This paper develops competencies in performance reporting pertaining to the key areas of financial management: investment, financing and asset...
Points 15This paper overviews the sources of New Zealand business law and obligations that arise under this law, and critically examines the importance of key...
Points 15The Management Internship provides students with the opportunity to apply their management discipline-based knowledge to an authentic project within...
Points 15This paper offers students the opportunity to complete a directed investigation of an approved topic relevant to an organisation or industry and in...
Points 15 -
ACCTN502 Advanced Financial Reporting
This paper equips students with sufficient practical knowledge to appreciate some of the problems involved in preparing advanced financial...
Points 30This paper explores and analyses accounting in a global and transnational context. Similarities and differences between accounting and its regulation...
Points 30This paper aims to develop skills and critical ability in management accounting. It will broaden the knowledge of participants by examining the...
Points 30The paper emphasises contemporary methods for detecting and preventing fraud. Students will engage in case analyses and conduct business data...
Points 30The objective of this paper is to help students develop critical thinking and sound analytical skills about the past, present and future of...
Points 20Students undertake a research project from an accounting workplace environment.
Points 20Students undertake a professional internship within an accounting workplace environment.
Points 20Students have the opportunity to pursue a topic of their own interest under the guidance of academic staff. This paper is available only to Waikato...
Points 30A report on the findings of a theoretical or empirical investigation.
Points 30A report on the findings of a theoretical or empirical investigation.
Points 60An externally examined piece of written work that reports on the findings of supervised research.
Points 90An externally examined piece of written work that reports on the findings of supervised research.
Points 120Risk and Technology analyses how businesses create and protect stakeholder value with a focus on risk management, data and technology arising from...
Points 7.5This paper requires candidates to apply International Financial Reporting Standards (IFRS), or local equivalents, and regulatory and ethical...
Points 7.5This paper is concerned with equipping students with skills for critiquing the performance of a business and supporting decision-making. The ability...
Points 7.5In Sustainability for Accountants, students will develop their awareness of environmental, social and governance (ESG) impacts on organisations, and...
Points 7.5This paper is concerned with the core knowledge and skills of tax required to provide advice and services for a range of transactions and events...
Points 7.5This paper develops a student’s knowledge and skills required for applying professional judgement and professional scepticism in addressing risk in...
Points 7.5This paper requires students to build on and integrate existing technical knowledge, critical thinking, and professional skills to provide business...
Points 7.5This paper will enable students to identify, analyse and solve business problems using data analysis techniques and modern business intelligence...
Points 7.5This paper provides an understanding of budgeting, product, and service costing, control, and performance evaluation. The paper also covers the local...
Points 15This paper covers the form and function of financial statements and how financial transactions are recorded through the understanding of accounting...
Points 15This paper explores the theoretical principles underlying current accounting practices, principles and regulations and their application to the...
Points 15This paper aims to develop an awareness of auditing by applying theory to audit practice and audit decision-making. Students will focus on the role...
Points 15This paper provides an overview of management accounting, decision theory, control theory, economics, and human and organisational behaviour theory...
Points 15This paper is designed to deepen understanding of the issues involved in the current practices, principles, and regulations of New Zealand...
Points 15This paper covers the fundamentals of the New Zealand taxation system and its administration and aims to help students develop the technical skills...
Points 15This paper introduces students to the New Zealand legal system and laws regulation specified business activities. The initial focus is given to the...
Points 15The paper will cover the three key areas of financial management decisions relating to investment, financing and asset management.
Points 15This paper employs hands-on application of current technologies to prepare students to use and develop accounting systems, to store and retrieve...
Points 15 -
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ACCTN900 Accounting PhD Thesis
Points 120
2025 Catalogue of Papers information current as of 15 Nov 2024 01:00am