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:
- Association of Chartered Certified Accountants (ACCA)
- Chartered Accountants Australia and New Zealand (CAANZ)
- Chartered Institute of Management Accountants (CIMA)
- CPA (Australia)
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.
Bachelor of Commerce (BCom)
A three-year degree offering flexibility to explore a major in Commerce along with other subjects
Bachelor of Commerce and Science (BComSc)
Combine two majors, one in Commerce and one in Science, into a four-year degree and expand your future career prospects
Bachelor of Arts and Commerce (BACom)
Combine two majors, one in Arts and one in Commerce, into a four-year degree and expand your future career prospects
Bachelor of Entrepreneurship (BEntr)
A three-year degree that equips you to change the world as you create new products, services and ideas
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.
Diploma for Graduates (DipGrad)
The Diploma for Graduates (DipGrad), requiring study of at least seven papers (at least four of which are at 300-level o...
Postgraduate Study in Accounting
Explore postgraduate study in Accounting at Otago. Gain advanced knowledge, skills, and research opportunities in a supp...

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).
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 |
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
Level | Papers | Points |
---|---|---|
100-level | ACCT 102 Principles of Accounting BSNS 115 Accounting and Information Systems | 18 18 |
200 and 300-level | Three 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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Regulations on this page are taken from the 2025 Calendar and supplementary material.
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