Otago offers two main Accounting degree structures:
- The standard BCom in Accounting
- The BCom in Accounting that meets the academic requirements to seek professional membership with either Chartered Accountants Australia and New Zealand (CA ANZ) or Certified Practising Accountants (CPA) Australia
Most students complete the second option because professional membership provides significantly more scope for career advancement, improved remuneration, and offers more variety in the kind of work they can do.
The exact papers you need to take will depend on which of these two degree structures you choose, and also on when you started your study. Paper requirements for each possible situation are outlined below.
Note: All of the paper requirements below are for a 3-year BCom, majoring in Accounting. If you intend to pursue a double degree, double major, or to include a minor, this planner will not suit your needs. In this case we recommend speaking with a course advisor.
BCom (Accounting) paper requirements (starting 2022 or later)
Recommended degree structure for BCom (Accounting) students who do not wish to seek CA ANZ or CPA Australia accreditation, and are starting their degree in 2022 or later.
It is recommended to complete all BSNS papers and ACCT 102 in the first year. To do this, BSNS 115 (prerequisite for ACCT 102) must be completed in S1 and ACCT 102 in S2.ACCT 211, 222, and 233 are typically completed in year 2.ACCT 302 or 307 and ACCT 310 or 315, plus one more 300-level ACCT paper and one further 300-level ACCT, ACFI, or FINC paper, are typically completed in year 3.The “other” papers can incorporate a minor in another subject if desired.
Bachelor of Commerce (BCom) majoring in Accounting
| Level | Papers | Points |
|---|---|---|
| 100-level | BSNS 112 Interpreting Business Data | 18 |
| BSNS 114 Financial Decision Making | 18 | |
| BSNS 115 Accounting and Information Systems | 18 | |
| ACCT 102 Principles of Accounting | 18 | |
| BSNS 111 Business and Society, BSNS 113 Economic Principles and Policy – must normally be taken in first year of study | 36 | |
| 200-level | ACCT 211 Financial Accounting and Reporting | 18 |
| ACCT 222 Cost and Management Accounting | 18 | |
| At least one of ACCT 233 Fundamentals of Accounting for Financial Decisions or ACCT 260 Introduction to Accounting Analytics | 18 | |
| 300-level | ACCT 302 Accounting Performance Management or ACCT 307 Management Accounting | 18 |
| ACCT 310 Financial Statement Analysis or ACCT 315 Advanced Financial Accounting | 18 | |
| Two further 300-level papers (one must be an ACCT paper, and the other must be an ACCT, ACFI or FINC paper) | 36 | |
| Plus | 126 further points; must include 54 points at 200-level or above. Up to 90 points may be taken from outside Commerce. | 126 |
| Every programme must include BSNS 111-115. At least three of these papers must be passed before enrolling in any 200-level Commerce paper, and all must normally be passed before enrolling in any 300-level Commerce paper. For single-degree BCom students, all five must be attempted in the first year of study or equivalent. STAT 110 or STAT 115 will be accepted as an alternative to BSNS 112 as a required paper or as part of the major subject requirements or as a prerequisite when: (a) the paper has been passed before the student has enrolled for a BCom degree; or (b) a student is enrolling for both a BCom and another degree for which STAT 110 or STAT 115 is required. Any student who completed PTWY 111 before enrolling in the BCom degree shall be exempt from the requirement to complete BSNS 113. Any student who has completed PTWY 112 before enrolling in the BCom degree shall be exempt from the requirement to complete BSNS 114. A candidate completing the requirements for the degree of Bachelor of Commerce and Bachelor of Laws is able to satisfy the CPA/CAANZ accreditation requirements by substituting: a) LAWS 202, LAWS 203, LAWS 204, LAWS 301 and LAWS 407 in place of BLAW 211 and BLAW 212 b) LAWS 416 in place of ACTP 312. | ||
| Total | 360 |
BCom (Accounting) – CA ANZ and CPA Australia academic requirements (starting 2022 or later)
The CA ANZ and CPA Australia academic requirements relevant to students starting 2022 or later can be found on their webpages:
BCom (Accounting) requirements (starting 2017–2021)
Recommended degree structure for BCom (Accounting) students who do not wish to seek CA ANZ or CPA Australia accreditation, who began their study during 2017–2021.
It is recommended to complete all BSNS papers and ACCT 102 in the first year. To do this, BSNS 115 (prerequisite for ACCT 102) must be completed in S1 and ACCT 102 in S2.
It is recommended to take two papers that are relevant to a minor for “other” papers ACCT 211, 222, and 233 are typically completed in year 2. ACCT 302 or 307 and ACCT 310 or 315, plus one more 300-level ACCT paper and one further 300-level ACCT, ACFI, or FINC paper, are typically completed in year 3.
| Level | S1 = Semester 1, S2 = Semester 2 | Points | |||||||
|---|---|---|---|---|---|---|---|---|---|
| 100 |
BSNS 111 S1 or S2 |
BSNS114 S1 or S2 |
BSNS 115 S1 or S2 |
ACCT 102 S1 or S2 |
BSNS 112 S1 or S2 |
BSNS 113 S1 or S2 |
Other S1 or S2 |
Other S1 or S2 | 144 |
| 200 |
ACCT 211 S2 |
ACCT 222 S1 or S2 |
ACCT 233 S1 | 54 | |||||
| 300 |
ACCT 302, S1 or ACCT 307, S2 |
ACCT 315, S1 or ACCT 310, S2 |
ACCT 300 S1 or S2 |
ACCT 300, or ACFI 300, or FINC 300 S1 or S2 | 72 | ||||
| 200 or 300 | Other | Other | Other | 54 | |||||
| Any level | Other | Other | 36 | ||||||
| Total | 360 | ||||||||
BCom (Accounting) – CA ANZ and CPA Australia academic requirements (started 2017–2021)
Recommended degree structure for BCom (Accounting) students seeking CA ANZ or CPA Australia accreditation, who began their study during 2017–2021.
Papers required for CA ANZ/CPA accreditation are marked with *
It is recommended to complete all BSNS papers and ACCT 102 in the first year. To do this, BSNS 115 (prerequisite for ACCT 102) must be completed in S1 and ACCT 102 in S2. ACCT 211, 222, and 233 are typically completed in year 2.
CA ANZ/CPA ICT competency is satisfied by ACCT 102, 222, 233, 310/315, BSNS 112, 115 or ACCT 306.
BLAW papers are normally completed in year 2. Must take either ACCT 302 or 307, and either ACCT 315 or 310 to satisfy CA ANZ/CPA requirements.
ACCT 302 or 307 and ACCT 310 or 315, plus one more 300-level ACCT paper, as well as one further 300-level ACCT, ACFI, or FINC paper is typically completed in year 3. ACTP papers are normally completed in year 3.
| Level | S1 = Semester 1, S2 = Semester 2 | Points | |||||||
|---|---|---|---|---|---|---|---|---|---|
| 100 |
BSNS 111 S1 or S2 |
BSNS 112* S1 or S2 |
BSNS 113* S1 or S2 |
BSNS 114* S1 or S2 |
BSNS 115* S1 or S2 |
ACCT 102* S1 or S2 |
Other S1 or S2 |
Other S1 or S2 | 144 |
| 200 |
ACCT 211* S2 |
ACCT 222* S1 or S2 |
ACCT 233* S1 | 54 | |||||
| 300 |
ACCT 302*, S1 or ACCT 307*, S2 |
ACCT 315*, S1 or ACCT 310*, S2 |
ACCT 300 S1 or S2 |
ACCT 300, or ACFI 300, or FINC 300 S1 or S2 | 72 | ||||
| 200 or 300 |
BLAW 211* S1 |
BLAW 212* S2 |
ACTP 311* S1 |
ACTP 312* S2 | 72 | ||||
| Any level | Other | 18 | |||||||
| Total | 360 | ||||||||
BCom (Accounting) requirements (started prior to 2017)
Recommended degree structure for BCom (Accounting) students who do not wish to seek CA ANZ or CPA Australia accreditation, who began their study prior to 2017.
It is recommended to complete all BSNS papers and ACCT 102 in the first year. To do this, BSNS 107 (prerequisite for ACCT 102) must be completed in S1 and ACCT 102 in S2.
It is recommended to take two papers that are relevant to a minor for “other” papers. ACCT 211, 222, and 233 are typically completed in year 2. ACCT 302 or 307 and ACCT 310 or 315, plus one more 300-level ACCT paper and one further 300-level ACCT, ACFI, or FINC paper, are typically completed in year 3.
| Level | S1 = Semester 1, S2 = Semester 2 | Points | |||||||
|---|---|---|---|---|---|---|---|---|---|
| 100 |
BSNS 108 S1 or S2 |
BSNS 102 S1 or S2 |
BSNS 107 S1 or S2 |
ACCT 102 S1 or S2 |
BSNS 103 S1 or S2 |
BSNS 104 S1 or S2 |
BSNS 105 S1 or S2 |
BSNS 106 S1 or S2 | 144 |
| 200 |
ACCT 211 S2 |
ACCT 222 S1 or S2 |
ACCT 233 S1 | 54 | |||||
| 300 |
ACCT 302, S1 or ACCT 307, S2 |
ACCT 315, S1 or ACCT 310, S2 |
ACCT 300 S1 or S2 |
ACCT 300, or ACFI 300, or FINC 300 S1 or S2 | 72 | ||||
| 200 or 300 | Other | Other | Other | 54 | |||||
| Any level | Other | Other | 36 | ||||||
| Total | 360 | ||||||||
BCom (Accounting) – CA ANZ and CPA Australia requirements (started prior to 2017)
Recommended degree structure for BCom (Accounting) students seeking CA ANZ or CPA Australia accreditation, who began their degree prior to 2017.
Papers required for CA ANZ/CPA accreditation are marked with *
It is recommended to complete all BSNS papers and ACCT 102 in the first year. To do this, BSNS 107 (prerequisite for ACCT 102) must be completed in S1 and ACCT 102 in S2. ACCT 211, 222, and 233 are typically completed in year 2.
CA ANZ/CPA ICT competency is satisfied by ACCT 102, 222, 233, 310/315, BSNS 112, 115 or ACCT 306.
BLAW papers are normally completed in year 2. Must take either ACCT 302 or 307, and either ACCT 315 or 310 to satisfy CA ANZ/CPA requirements.
ACCT 302 or 307 and ACCT 310 or 315, plus one more 300-level ACCT paper, as well as one further 300-level ACCT, ACFI, or FINC paper, are typically completed in year 3.
| Level | S1 = Semester 1, S2 = Semester 2 | Points | |||||||
|---|---|---|---|---|---|---|---|---|---|
| 100 |
BSNS 108* S1 or S2 |
BSNS 102* S1 or S2 |
BSNS 107* S1 or S2 |
ACCT 102* S1 or S2 |
BSNS 103 S1 or S2 |
BSNS 104* S1 or S2 |
BSNS 105 S1 or S2 |
BSNS 106 S1 or S2 | 144 |
| 200 |
ACCT 211* S2 |
ACCT 222* S1 or S2 |
ACCT 233* S1 |
BLAW 211* S1 |
BLAW 212* S2 | 90 | |||
| 300 |
ACCT 302*, S1 or ACCT 307*, S2 |
ACCT 315*, S1 or ACCT 310*, S2 |
ACCT 300 S1 or S2 |
ACCT 300, or ACFI 300, or FINC 300 S1 or S2 |
ACTP 311* S1 |
ACTP 312* S2 | 108 | ||
| Any level | Other | 18 | |||||||
| Total | 360 | ||||||||
General advice for BCom (Accounting) students
Give yourself options
You can choose your “other” papers in your first year to give you the option of 200‑level study in a second subject (this can count towards a double major or a minor).
Pay attention to prerequisite requirements
- Information about each Accounting paper and prerequisites can be found on this website and also on the Accounting subject page. The Department requires prerequisite papers to be passed before attempting subsequent papers.
- From 2012 to 2021, students enrolling in ACCT 211, ACCT 222, ACCT 233, FINC 202, FINC 203 and FINC 206 were required to have achieved at least a C+ grade in the respective 100-level prerequisite papers. With effect from 2022, this requirement no longer applies – any level of pass (i.e. C- or higher) in the prerequisite papers is adequate.
- Make sure you complete the degree requirements for the type of career you wish to have, as you don't want to delay your graduation through poor paper choices!
Essential communication skills
Communication skills are an important part of both university study and later employment. The Department strongly encourages you to enhance your oral and written communication abilities.
We recommend that Accountancy and Finance students take either:
Alternatively, students can engage in writing workshops through the Higher Education Development Centre:
HEDC student workshop programme
Contact a course advisor
For individual help planning your degree, make an appointment with a Student Adviser through Student Development, or contact the Department of Accountancy and Finance to be put in touch with a departmental course adviser.