Program Overview

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Bachelor of Accountancy – BAcc

The Bachelor of Accountancy is a specialized degree that will lead you to an accountancy career and membership of a professional accounting organization. This degree will give you the skills needed to analyze accounting and business problems, gain a solid foundation in accounting and finance, and learn inter-personal and technical skills, knowledge, and critical thinking skills.

What will you learn?

The Bachelor of Accountancy will provide you with a solid foundation of compulsory courses, but it also provides some flexibility to choose courses for yourself. You will gain an understanding of the legal and regulatory environments, learn to identify and evaluate ethical dilemmas, and provide logical ways to resolve them. You will also learn how best to communicate and use financial information to support business decisions.

Relevant study

Our lecturers are actively researching, bringing the most relevant developments in accounting theory and practice to your study. Massey is ranked third in Australasia and first in New Zealand for accounting research impact and productivity.

Insights

• The 2020 Student Experience Survey results for this qualification found that 75% of students on this qualification were satisfied with the teaching they have received, 81% believed assessment tasks challenged students to learn, and 83% highlighted that the qualification has given them “confidence to learn independently”.
• The 2020 Graduate Destination Survey results for this qualification found that 82% of graduates are in employment and 50% have continued in further study. The most common job title for graduated students was “Accountant”. Respondents indicated that 60% were earning above the New Zealand median national salary.
• Between 2018 and 2021 the average number of students enrolled in the qualification was 735 (headcount). In the 2020 academic year, 73% of students in the first year continued their studies and across the whole qualification 81% of courses were successfully completed.
• The QS World University Ranking by Subject ranks Massey in the top 250 universities worldwide in this subject area.

A BAcc is a good fit if you:

• know you would like to be an accountant
• enjoy working in a team and meeting new people
• would like a career with a new challenge every day.

Entry requirements

Admission to Massey

All students must meet university entrance requirements to be admitted to the University.

Specific requirements

There are no specific entry requirements for this qualification, outside of university admission regulations.

English language requirements

To study this qualification you must meet Massey University's English language standards.

Prior learning, credit and exemptions

For information on prior learning, exemptions and transfer of credit or other questions:

• review the Recognition of Prior Learning regulations
• contact us through the Get advice button on this page.

English language skills

If you need help with your English language skills before you start university, see our English for Academic Purposes (EAP) courses.

Becoming a Chartered Accountant

Chartered Accountants Australia and New Zealand (CA ANZ) Requirements

If you complete a Bachelor of Accountancy degree with the required subjects included as electives (for details refer to the eligibility criteria to join CA ANZ as a provisional member). After completing 3 years of practical experience and the CA Programme you will become a Chartered Accountant (CA). Alternatively, after 2 years of practical experience and a professional competence programme you could become an Associate Chartered Accountant (ACA).

CPA Australia Requirements

If you complete your BAcc degree with the required subjects included as electives (for details refer to the eligibility criteria to join CPA Australia as an Associate). After completing the CPA programme and practical experience you will become a CPA (Certified Practicing Accountant).

Association of Chartered Certified Accountants (ACCA) Requirements

On completion of your BAcc degree with the required subjects included as electives (for details refer to the eligibility criteria for exemptions from 9 ACCA modules). After completing the remaining 5 ACCA examinations, plus 3 years of practical experience and a professional ethics module, you will qualify as an ACCA member.

Chartered Institute of Management Accountants (CIMA) Requirements

If you complete your BAcc degree with the required subjects included as electives (for details refer to exemptions from 7 CIMA courses – all 5 certificates, one operational, and one management). After completing the remaining CIMA syllabus you become a CGMA (Chartered Global Management Accountant).

Official regulations

To understand what you need to study and must complete to graduate read the official rules and regulations for this qualification.

You should read these together with all other relevant Statutes and Regulations of the University including the General Regulations for Undergraduate Degrees, Undergraduate Diplomas, Undergraduate Certificates, Graduate Diplomas and Graduate Certificates.

Returning students

For returning students, there may be changes to the majors and minors available and the courses you need to take. Go to the section called ‘Transitional Provisions’ in the Regulations to find out more.

In some cases the qualification or specialisation you enrolled in may no longer be taking new enrolments, so may not appear on these web pages. To find information on the regulations for these qualifications go to the Massey University Calendar.

Please contact us through the Get advice button on this page if you have any questions.

Structure of the Bachelor of Accountancy

If you study full-time, in your first year, you’ll take eight 15-credit courses, making a total of 120 credits.

If you wish to study over 2 semesters, you should aim for 60 credits per semester. You may be able to take some courses at summer school. Make sure you include courses that are prerequisites for the next level of courses you wish to study.

Typical pattern for the Bachelor of Accountancy

Core courses These courses are a compulsory part of your qualification.

Elective courses Follow your interests. Your qualification may have selection guidelines for elective courses.

Year One

• Introductory Financial Accounting
• Communication Theory and Practice
• Accounting for Business
• Economics of Business
• Finance Fundamentals
• Management in Context
• Introduction to Marketing
• Statistics for Business OR Applied Statistics
  Year Two

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• Intermediate Financial Accounting
• Management Accounting
• Accounting Information Systems
• Auditing
• Taxation
• Business Law
• Business Finance
• Elective
  Year Three

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• Integrative Accounting
• Advanced Financial Accounting
• Law of Business Organisations
• Commercial Law
• Advanced Management Accounting
• 300-level course from compulsory list
• 300-level course from compulsory list
• 300-level course from compulsory list

Courses are each worth 15 credits

Courses and specialisations

Courses and specialisations

Key terms

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 , 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.

Credit summary

360 credits

• Compulsory courses from Schedule A – 285 credits
• Courses from Schedule B – 45 credits
• Numeracy course from Schedule C – 15 credits
• Elective from specified business subjects – 15 credits

Ensure that overall, you have:

• Not more than 135 credits at 100 level
• At least 90 credits at 300 level

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.

Schedule A: Core courses (Choose 285 credits from)

Code

Course

Credits

Choose 285 credits from

Course code: Introductory Financial Accounting Credits: 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: or orCorequisites: orRestrictions: , , (1999)

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Course code: Intermediate Financial Accounting Credits: 15 credits

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

Prerequisites: or orRestrictions: 10210, 10213 (Pre 1999),

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Course code: Management Accounting Credits: 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: or orRestrictions: 10200, 10220,

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Course code: Accounting Information Systems Credits: 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: or orRestrictions: 10240,

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Course code: Auditing Credits: 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: or or orRestrictions:

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Course code: Taxation Credits: 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: or or orRestrictions: 10283,

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Course code: Integrative Accounting Credits: 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 or ; or ; and at least 15 credits at 300-level with a 110 prefix from the BBS Schedule

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Course code: Advanced Financial Accounting Credits: 15 credits

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

Prerequisites:****Restrictions: , 10310

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Course code: Advanced Management Accounting Credits: 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:****Restrictions:

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Course code: Communication Theory and Practice Credits: 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: and

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Course code: Accounting for Business Credits: 15 credits

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

Restrictions:

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Course code: Economics for Business Credits: 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:

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Course code: Finance Fundamentals Credits: 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:

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Course code: Management in Context Credits: 15 credits

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

Restrictions:

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Course code: Introduction to Marketing Credits: 15 credits

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

Restrictions:

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Course code: Business Law Credits: 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.

Restrictions: ,

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Course code: Business Finance Credits: 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:

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Course code: Law of Business Organisations Credits: 15 credits

General principles of law relating to companies and partnerships.

Prerequisites: or orRestrictions: ,

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Course code: Commercial Law Credits: 15 credits

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

Prerequisites: or orRestrictions: ,

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

Code

Course

Credits

Choose between 30 and 45 credits from

Course code: Data Analytics for Accounting and Business Credits: 15 credits

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

Prerequisites: and and

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Course code: Forensic Accounting Credits: 15 credits

A study of forensic accounting, fraud auditing and investigation.

Prerequisites:

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Course code: Advanced Auditing Credits: 15 credits

A study of advanced topics and contemporary issues in auditing.

Prerequisites: or or ; and or

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Course code: Advanced Taxation Credits: 15 credits

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

Prerequisites: or or ; and orRestrictions:

View full course details

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

Code

Course

Credits

Choose no more than 15 credits from

Course code: International Finance Credits: 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: ; and one of or or or

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Course code: Advanced Business Finance Credits: 15 credits

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

Prerequisites:

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Schedule C: Numeracy courses (Choose 15 credits from)

Code

Course

Credits

Choose 15 credits from

Course code: Statistics for Business Credits: 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: , , , , , , ,

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Course code: Applied Statistics Credits: 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: , , , , ,

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Fees and scholarships

Fees and scholarships

2026 tuition fees

• Domestic students: $7,415
• International students: $38,080

Tuition fees are estimates only. The exact fees charged will depend on which courses you select at the time of enrolment. The estimates are for full-time study (120 credits). Fees are in New Zealand dollars and include Goods and Services Tax (GST).

The estimates do not include the Student Services Fee. This fee is $1,164 for on-campus students and $948 for distance students for full-time study (120 credits). For more information about this fee and other fees you may need to pay, see non-tuition fees.

There may also be charges for things such as study resources, software, trips and contact workshops.

Course fees

You can view fees for the courses that make up your qualification on the course details pages.

• Course search

Student loans (StudyLink) and Fees Free scheme

You may be eligible for a student loan to help towards paying your fees.

The New Zealand Government offers fees-free tertiary study for eligible domestic students. Find out more about the scheme, including how much could be covered and your eligibility on the Inland Revenue website.

• StudyLink
• Fees Free – Inland Revenue

Scholarship and award opportunities

• Allan Gibson Accountancy Scholarship
• Business Excellence Scholarship
• David Levene Foundation Bursaries
• Drakeford Undergraduate Accountancy Scholarship
• He Oha Puiaki - Massey University Māori First Year Scholarship
• Manawatū District Accountants Education Trust Bursary
• Massey University Undergraduate First Year Scholarship – School Leavers
• Ted Delahunty Accountancy/Agribusiness Bursary
• Ted Delahunty Accountancy Scholarship

Find more scholarships and awards

Fees disclaimer

This information is for estimation purposes only. Actual fees payable will be finalised on confirmation of enrolment. Unless otherwise stated, all fees shown are quoted in New Zealand dollars and include Goods and Services Tax, if any. Before relying on any information on these pages you should also read the University's Disclaimer Notice.

Careers and job opportunities

Careers and job opportunities

There are more employment and career opportunities in accounting than there are in many other areas of study. The management of financial information underpins all business activity.

With a Massey Bachelor of Accountancy, you are equipped for a diverse range of accountancy and financial roles in almost any industry, including:

• chartered accounting firms - audit, tax, business services, or consulting
• business - financial accounting, management accounting, or financial management
• finance, banking and public sectors.

Our recent graduates have been employed by a range of companies, including the ‘big four’ international accounting and consulting firms.

• PricewaterhouseCoopers (PWC)
• KPMG
• Deloitte
• Ernst & Young
• Fonterra
• Toyota
• New Zealand Post (business and industry)
• BNZ Bank (finance)
• Mid-Central District Health Board
• Audit New Zealand (public sector).

Boost your career even further

Your Bachelor of Accountancy degree will allow you to join key professional bodies. You can then further develop your technical knowledge and professional skills through applied postgraduate learning and mentored practical experience.

• Chartered Accountants Australia and New Zealand - representing more than 120,000 members in New Zealand and around the world.
• CPA Australia - the largest professional accounting body in Australia with membership around the globe.
• The Chartered Institute of Management Accountants (CIMA) - a chartered management accountant is considered to be the premier management accounting qualification you can attain globally.
• The Association of Chartered Certified Accountants (ACCA) supports 208,000 members and 503,000 students worldwide.

What our students say

“The education that I received from Massey has prepared me well in starting my accounting career.”

Zoe Yang

Bachelor of Accountancy

“The BAcc has truly set me up well for my career as an accountant and auditor, and the experience and knowledge that I gained enabled me to secure a position with Deloitte before I had even completed my degree.”

Kayla Burrows

Deloitte Auditor

Accreditations and rankings

Association to Advance Collegiate Schools of Business (AACSB) Accountancy accreditation

Massey's School of Accountancy, Economics and Finance is one of only two institutions in New Zealand and Australia, and one of 12 outside the United States, to be accredited by the Association to Advance Collegiate Schools of Business (AACSB) for its undergraduate, master's and doctoral degrees.

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Association of Chartered Certified Accountants (ACCA)

Massey's accountancy qualifications are internationally accredited by the UK's Association of Chartered Certified Accountants (ACCA).

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Chartered Accountants Australia and New Zealand (CA ANZ)

Massey's accountancy qualifications have accreditation from Chartered Accountants Australia and New Zealand. Representing more than 120,000 members, CA ANZ is committed to upholding ethical standards, delivering world-class member services, educating and advocating for the public good.

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CPA Australia - Certified Practising Accountants

Accountancy at Massey University has been accredited by CPA Australia – one of the world’s largest accounting bodies.

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Chartered Institute of Management Accountants (CIMA)

Accountancy at Massey University is accredited by the Chartered Institute of Management Accountants (CIMA).

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QS Ranking – Accounting and Finance

Massey is ranked by QS (Quacquarelli Symonds) as one of the top 250 universities for accounting and finance.

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QS Ranking - Business Management Studies

Massey University is ranked by QS (Quacquarelli Symonds) as one of the top 500 universities for business and management.

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ShanghaiRanking – Business Administration

Massey University is ranked #2 in New Zealand for business administration by ShanghaiRanking.

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Related study options

Accountancy – Bachelor of Business

Specialisation

Location

• Auckland campus, Distance and online, Manawatū campus (Palmerston North)

Become an accountancy specialist with the skills and knowledge to succeed in the world of business.

Accountancy – Master of Business Studies

Specialisation

Location

• Auckland campus, Distance and online

The Master of Business Studies (Accountancy) will give you the business and accountancy skills to take your career to the next level.

Accounting – Graduate Diploma in Business Studies

Specialisation

Location

• Auckland campus, Distance and online, Manawatū campus (Palmerston North)

Keen for a career in accountancy? By studying Massey’s Graduate Diploma in Business Studies (Accounting) you can change the direction of your career.

Master of Professional Accountancy – MPAcc

Qualification

Credits

• 180

Location

• Auckland campus, Distance and online

Take your accountancy career to the next level. You'll gain an excellent understanding of accountancy principles and practical applications, skills that employers are looking for.

Master of Professional Accountancy (Chartered Accountant) – MPAcc(CA)

Qualification

Credits

• 240

Location

• Auckland campus, Distance and online

Unleash your potential and start your journey to become a Chartered Accountant. You will gain an in depth understanding of accountancy principles and practical applications, plus be one step closer to achieving full Chartered Accountant status with the integration of the CA Program.

Professional Accountancy (Chartered Accountant) – Postgraduate Diploma in Business

Specialisation

Location

• Auckland campus, Distance and online

This qualification seamlessly integrates the CA Program, guiding you to Chartered Accountancy. Further develop your understanding of accountancy principles and practical applications, and elevate your accountancy career to new heights.