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Study Accounting at Otago

    Everyone uses accounting in their everyday lives – whether they know it or not.

    Online banking, StudyLink, KiwiSaver – all involve accounting concepts.

    Accounting is the art and science of measuring, interpreting and communicating financial information.

    At Otago, we have a range of interesting and challenging study options in accountancy – and as accountancy is a professional course, you’ll have the opportunity to join one of New Zealand’s professional accountancy bodies.

    Why study Accounting?

    Accounting is the financial language of business and non-profit organisations. As such, it is probably the most useful tool you can have when entering the business or non-profit world. If you understand the concepts and terminology of accounting, you will have a good grasp of business problems and their solutions.

    Accounting is about providing financial information to help organisations plan and meet their various financial, tax or audit obligations. Creating user-friendly, flexible reports requires a team focus and the ability to incorporate other types of information.

    Accountants can really make a difference in an organisation. Otago accounting graduates usually gain decision-making roles after a short time in the workplace. Far from being bean counters, they have a dynamic, challenging role. No matter what career you're aspiring to, you will find accounting skills invaluable.

    Career opportunities

    For an Otago accounting graduate, the world really is your playground. Many graduates start their careers in chartered accountancy firms, often working in taxation or auditing or as advisers to a range of businesses. For many, this is a stepping stone; within three or four years they move on to larger organisations such as government departments, businesses and non-profit organisations and within 10 years, their skills may have earned them a management rather than an accounting role.

    New Zealand's leading accounting firms express a strong preference for Otago-trained graduates, so look out for our recruitment fairs held in early March each year.

    Many employers prefer Otago accounting graduates. They particularly like students that engage in the variety of social, extra-curricular and academic opportunities that Otago offers.

    Accounting at Otago

    Accounting is a major of the Bachelor of Commerce (BCom), a three-year degree programme.

    Accounting falls into two main areas:

    • Financial accounting, which is largely about producing financial information about organisations for people outside those organisations.
    • Management accounting, which is about record-keeping, planning, monitoring and decision-making within organisations.

    In your first year, you will learn the basic concepts, principles and techniques of accounting. You'll learn how to produce financial statements used by most organisations and how accounting systems meet the information requirements of organisations – plans, forecasts, results. We also provide opportunities to develop critical thinking, financial analytic and communication skills, as these are attributes that are highly valued by employers and graduates.

    Beyond first year, you'll develop these basic skills and learn more about the role of accounting in different contexts. Increasingly, accountants help measure and analyse data and provide advice on sustainable business practices, with social, environmental and governance reports now common additions to traditional accounting reports.

    Teaching style

    The first year is lecture- and tutorial-based. In subsequent years, most teaching takes place in seminar groups. You'll also carry out case studies, practical work on computers – particularly using Excel and financial databases – and group sessions where you and your colleagues organise your own projects and develop your communication skills.

    Double major/degree options

    Many students do a double major or double degree, such as a BCom in accounting and a Bachelor of Laws. Majors in information systems or finance are other good combinations. Other students choose to study accounting papers to enhance their other degrees, such as arts, physical education and science. No matter what degree you're studying, accounting is invaluable.

    Professional options

    To enhance and add value to your Otago BCom in accounting, we recommend you become a member of one or more of the professional accounting associations. If you wish to work in New Zealand as a public practitioner or auditor, the Chartered Accountants of Australia and New Zealand (CAANZ), or Certified Practising Accountants (CPA Australia) are the pathways to take.

    Otago's Department of Accountancy and Finance has connections with several professional associations to suit different career aspirations:

    Recommended background

    There are no required subjects to study accountancy – you don't even have to have studied it at school. The subject continues to evolve as technology advances to allow new financial insights to be explored. Subjects that collate, record and analyse data, and subjects using English communication, would be helpful.

    Choose a study option

    Whether you're embarking on your academic journey with our comprehensive undergraduate programmes or aiming to reach new heights through our advanced postgraduate offerings, Otago is here to support your aspirations.

    Undergraduate qualifications

    For new and current students studying towards a Bachelor's or other first degree. Explore undergraduate qualifications at Otago, designed to build a strong foundation in your chosen field, preparing you for a successful career or further study.

    Note: this subject can also be studied as a minor.

    Ready to apply?

    Take the first step towards your future in this subject.

    Further study opportunities

    Whether you are looking to bridge your undergraduate studies to advanced knowledge or aiming to specialise in a specific field, Otago offers a range of graduate and postgraduate options to suit your aspirations.

    testimonial-image

    Helen Tregidga says she loved doing her PhD at the time. And looking back, she loved it even more.


    Dr Helen Tregidga

    Accountancy & Finance

    Programme details

    Compare programmes for this subject as a major and minor (where available).

    LevelPapersPoints
    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

    A minor subject can be included in many of our undergraduate degrees. To earn a minor, you typically must complete a minimum of 90 points in that subject, with at least 18 points at the 300-level.

    Your minor can be a subject more commonly taken for a different degree. For example, a BCom majoring in Marketing can include Japanese as a minor subject. To include this subject as a minor in your application, first find a major subject through our Subject Search or Study Match.

    You can check what’s required to receive the minor accreditation in the programme details below.

    Available as a minor subject for a Bachelor of Arts (BA), Bachelor of Music (MusB), Bachelor of Performing Arts (BPA), Bachelor of Theology (BTheol), Bachelor of Science (BSc), Bachelor of Commerce (BCom), Bachelor of Entrepreneurship (BEntr), Bachelor of Health Science (BHealSc), Bachelor of Arts and Commerce (BACom), Bachelor of Arts and Science (BASc) or Bachelor of Commerce and Science (BComSc) degree

    LevelPapersPoints
    100-level

    ACCT 102 Principles of Accounting

    BSNS 115 Accounting and Information Systems

    18

    18

    200 and 300-levelThree ACCT or ACFI papers above 100-level, including at least one 300-level ACCT paper

    54

    Total 90

    Papers

    View a list of all related papers below.

    ACCT papers

    Paper Code Year Title Points Teaching period
    ACCT102 2025 Principles of Accounting 18 points Semester 1, Semester 2
    ACCT211 2025 Financial Accounting and Reporting 18 points Semester 1
    ACCT222 2025 Cost and Management Accounting 18 points Semester 2
    ACCT233 2025 Fundamentals of Accounting for Financial Decisions 18 points Semester 1
    ACCT260 2025 Introduction to Accounting Analytics 18 points Semester 2
    ACCT302 2025 Accounting Performance Management 18 points Semester 1
    ACCT306 2025 Accounting Information Systems and Analytics 18 points Not offered in 2025
    ACCT307 2025 Management Accounting 18 points Semester 2
    ACCT310 2025 Financial Statement Analysis 18 points Semester 2
    ACCT315 2025 Advanced Financial Accounting 18 points Semester 1
    ACCT325 2025 Corporate Sustainability Accounting and Reporting 18 points Semester 1
    ACCT360 2025 Advanced Accounting Analytics 18 points Semester 2
    ACCT399 2025 Special Topic 18 points Not offered in 2025
    ACCT480 2025 Dissertation or Case Study 40 points Not offered in 2025
    ACCT504 2025 Empirical and Methodological Aspects of Financial Accounting 20 points Semester 2
    ACCT510 2025 Advanced Performance Management Accounting 20 points Not offered in 2025
    ACCT514 2025 Sustainability Accounting and Reporting 20 points Not offered in 2025
    ACCT599 2025 Special Topic 20 points Not offered in 2025
    ACFI359 2025 Research Methods 18 points Not offered in 2025
    ACTP311 2025 Auditing Practice 18 points Semester 1
    ACTP312 2025 Taxation Practice 18 points Semester 2

    More information

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