Regulations for The Bachelor of Accountancy - BAcc

Official rules and regulations for the Bachelor of Accountancy. These regulations are for the 2025 intake to this qualification.

Looking for general study information or to apply?

Go to Bachelor of Accountancy – BAcc

Qualification Regulations

Part I

These regulations are to be read in conjunction with all other Statutes and Regulations of the University including General Regulations for Undergraduate Degrees, Undergraduate Diplomas, Undergraduate Certificates, Graduate Diplomas, and Graduate Certificates.

Part II

Admission

1. Admission to the Bachelor of Accountancy requires that the candidate will meet the University admission requirements as specified.

Qualification requirements

2. Candidates for the Bachelor of Accountancy shall follow a programme of study, which shall consist of courses totalling at least 360 credits, comprising:

(a) not more than 135 credits at 100 level;

(b) at least 90 credits at 300 level;

and including:

(c) all of the core courses listed in Schedule A of the Schedule to the Qualification (285 credits);

(d) courses as specified in Schedule B to the Qualification (45 credits), including 30-45 credits from 110.304, 110.369, 110.379 or 110.389 and no more than 15 credits from 125.320 or 125.330;

(e) one numeracy course as specified in Schedule C to the Qualification (15 credits);

(f) One course with a 110, 114, 115, 125, 127, 152, 153, 155, 156, 157, 178 or 295 prefix at 100-level or above 100 level (15 credits).

Specialisations

3. There are no specialisations for this degree.

Student progression

4. Progression requirements as specified in the General Regulations for Undergraduate Degrees, Undergraduate Diplomas, Undergraduate Certificates, Graduate Diplomas and Graduate Certificates will apply.

Completion requirements

5. Any timeframes for completion as outlined in the General Regulations for Undergraduate Degrees, Undergraduate Diplomas, Undergraduate Certificates, Graduate Diplomas and Graduate Certificates will apply.

6. Candidates may be graduated when they meet the Admission, Qualification and Academic requirements within the prescribed timeframes; candidates who do not meet the requirements for graduation may, subject to the approval of Academic Board, be awarded the Diploma in Business Studies should they meet the relevant Qualification requirements.

Unsatisfactory academic progress

7. The general Unsatisfactory Academic Progress regulations will apply.

Schedule for the Bachelor of Accountancy

Course planning key

Prerequisites
Courses that need to be completed before moving onto a course at the next level. For example, a lot of 200-level courses have 100-level prerequisite courses.
Corequisites
Courses that must be completed at the same time as another course are known as corequisite courses.
Restrictions
Some courses are restricted against each other because their content is similar. This means you can only choose one of the offered courses to study and credit to your qualification.
Key terms for course planning
Courses
Each qualification has its own specific set of courses. Some universities call these papers. You enrol in courses after you get accepted into Massey.
Course code
Each course is numbered using 6 digits. The fourth number shows the level of the course. For example, in course 219206, the fourth number is a 2, so it is a 200-level course (usually studied in the second year of full-time study).
Credits
Each course is worth a number of credits. You combine courses (credits) to meet the total number of credits needed for your qualification.
Specialisations
Some qualifications let you choose what subject you'd like to specialise in. Your major or endorsement is what you will take the majority of your courses in.

Schedule A: Core courses (Choose 285 credits from)

Choose 285 credits from
Course code: 110109 Introductory Financial Accounting 15 credits

An introduction to measurement concepts in accounting and to the preparation and presentation of financial statements and reports, including the compilation of primary financial data.

Prerequisites: 115112 or 115102 or 110100 Corequisites: 115112 or 115102 Restrictions: 110215, 110230, 110213 (1999)

View full course details
Course code: 110209 Intermediate Financial Accounting 15 credits

A detailed study of financial reporting, with particular emphasis on corporate regulatory requirements, both professional and statutory.

Prerequisites: 110109 or 110215 or 110230 Restrictions: 10210, 10213 (Pre 1999), 110313

View full course details
Course code: 110229 Management Accounting 15 credits

A study of cost accumulation and allocation processes used for internal routine reporting to managers for cost management and operational planning and control; internal non-routine reporting to managers for strategic and tactical decisions; inventory valuation and income determination for external reporting. Where appropriate, examples and applications in primary industries and the public sector will also be considered.

Prerequisites: 110109 or 110215 or 110230 Restrictions: 10200, 10220, 110223

View full course details
Course code: 110249 Accounting Information Systems 15 credits

A study of systems for the measurement and reporting of information for internal and external decision-making, including the emerging technologies that lend support for this. The accountant’s role in the formulation, design, implementation and management of these systems, including risk management and controls will also be addressed.

Prerequisites: 110109 or 110215 or 110230 Restrictions: 10240, 110243

View full course details
Course code: 110279 Auditing 15 credits

An introduction to the basic principles of auditing, including the function of audits and the concepts that govern audit processes and practices.

Prerequisites: 115112 or 115102 or 110100 or 110230 Restrictions: 110274

View full course details
Course code: 110289 Taxation 15 credits

An introduction to the basic principles of taxation, the elements of taxation and the concepts that govern tax practice. The course will also provide an awareness of the economic implications of taxation at both local and global levels.

Prerequisites: 110100 or 110230 or 115102 or 115112 Restrictions: 10283, 110274

View full course details
Course code: 110303 Integrative Accounting 15 credits

An integrated study of accounting sub-disciplines and other related disciplines to create an appreciation of how accounting operates in practice. Emphasis will also be placed on integration of expanded competencies with knowledge-based skills.

Prerequisites: 240 credits inclusive of 110209 or 110313; 110229 or 110223; and at least 15 credits at 300-level with a 110 prefix from the BBS Schedule

View full course details
Course code: 110309 Advanced Financial Accounting 15 credits

A study of advanced financial accounting topics and contemporary professional and conceptual issues relevant to financial reporting.

Prerequisites: 110209 or 110313 Restrictions: 110713, 10310

View full course details
Course code: 110329 Advanced Management Accounting 15 credits

A study of advanced topics and contemporary issues in management accounting in a range of industry settings, including strategic management and performance management.

Prerequisites: 110229 or 110223 Restrictions: 110320

View full course details
Course code: 115111 Communication Theory and Practice 15 credits

This course identifies key theories and strategies to enhance written, oral, visual, and interpersonal communication for different purposes and audiences. Students explore, discuss, critique, and practise communication for a business and global environment and recognise how world views, culture, and contexts shape communication.

Restrictions: 219100 and 219203

View full course details
Course code: 115112 Accounting for Business 15 credits

An introduction to how accounting information is used for planning, monitoring and evaluating organisational performance.

Restrictions: 115102

View full course details
Course code: 115113 Economics for Business 15 credits

The course examines the nature of the contemporary economic environment in which businesses operate, and considers how economics can aid in business decision-making.

Restrictions: 115106

View full course details
Course code: 115114 Finance Fundamentals 15 credits

This course introduces analytical techniques for evaluating personal and business investment and financing decisions, including coverage of the context and environment in which these decisions are made.

Restrictions: 115105

View full course details
Course code: 115115 Management in Context 15 credits

This course provides students with a theoretical and practical understanding of management and organisations in the contemporary context.

Restrictions: 115108

View full course details
Course code: 115116 Introduction to Marketing 15 credits

The course provides an understanding of the core concepts and practices of marketing.

Restrictions: 115104

View full course details
Course code: 115211 Business Law 15 credits

The course will encompass an introduction to the key elements of the law within which business operates in New Zealand from a practical perspective.

Prerequisites: 90 credits at 100-level Restrictions: 115103, 155110

View full course details
Course code: 125230 Business Finance 15 credits

The course provides students with a fundamental knowledge of financial theory and practice. In addition to valuation and capital budgeting, students will study working capital management, capital structure, the cost of capital, dividend policy and ethics in finance.

Prerequisites: 115114

View full course details
Course code: 155203 Law of Business Organisations 15 credits

General principles of law relating to companies and partnerships.

Prerequisites: 115211 or 115103 or 155202 Restrictions: 155200, 155700

View full course details
Course code: 155210 Commercial Law 15 credits

Legal obligations and responsibilities that may arise when conducting business activities.

Prerequisites: 115211 or 115103 or 155202 Restrictions: 155200, 155700

View full course details

Schedule B: Accountancy and Finance courses (Choose 45 credits from)

Choose between 30 and 45 credits from
Course code: 110304 Data Analytics for Accounting and Business 15 credits

Develop an ability to use business data and analytics to gain insights that will improve current accounting and business decisions.

Prerequisites: 115112 and 115114 and 115116

View full course details
Course code: 110369 Forensic Accounting 15 credits

A study of forensic accounting, fraud auditing and investigation.

Prerequisites: 110279

View full course details
Course code: 110379 Advanced Auditing 15 credits

A study of advanced topics and contemporary issues in auditing.

Prerequisites: 110109 or 110215 or 110230; and 110279 or 110274

View full course details
Course code: 110389 Advanced Taxation 15 credits

A study of advanced topics and contemporary issues in taxation, including tax policy, international taxation and tax administration.

Prerequisites: 110109 or 110215 or 110230; and 110289 or 110274 Restrictions: 110783

View full course details

No more than 15 credits from (Choose no more than 15 credits from)

Choose no more than 15 credits from
Course code: 125320 International Finance 15 credits

This course provides an overview of the theories and institutional environment of international finance. Students will gain insight into exchange rate determinations and instruments available for managing financial risk in a globalised economy.

Prerequisites: 125230; and one of 125220 or 125241 or 110209 or 152261

View full course details
Course code: 125330 Advanced Business Finance 15 credits

A study of finance theory in practice, designed to facilitate effective corporate financial decision making.

Prerequisites: 125230

View full course details

Schedule C: Numeracy courses (Choose 15 credits from)

Choose 15 credits from
Course code: 161101 Statistics for Business 15 credits

An introduction to the presentation, analysis and interpretation of quantitative data. Topics include the construction of charts and summary statistics, probability, sampling, hypothesis testing, regression, time series analysis and quality management.

Restrictions: 115101, 161100, 161111, 161120, 161122, 161130, 161140, 297101

View full course details
Course code: 161111 Applied Statistics 15 credits

Statistical literacy, the ability to understand and reason with statistics and data, is becoming increasingly important as our world becomes more and more data-rich. This course focuses on developing statistical literacy in real-world contexts. We teach students to use software (Excel and RStudio) to summarise, display and analyse data. We explore data collection techniques including sampling methods and experimental design. We introduce statistical inference methods (confidence intervals, hypothesis testing and regression) with an emphasis on communicating results in context.

Restrictions: 115101, 161101, 161120, 161122, 161130, 161140

View full course details

Looking for a previous version of this regulation?