Bachelor of Accountancy – BAcc

Keen to become a professional accountant? New Zealand’s only Bachelor of Accountancy will lead you to an accountancy career, and membership of a professional accounting organisation.

Type of qualification

Bachelor's degree

Level of study

Undergraduate study

An undergraduate qualification is usually the first one you study.

NZQF level 7

Our courses follow the New Zealand Qualification Framework (NZQF) levels.

Find out more about NZQF levels

Time to complete

3 year(s) full-time (360 credits)
Up to 8 years part-time
Part-time available

Where you can study

Auckland campus
Distance and online
Manawatū campus (Palmerston North)

International students

International students are not New Zealand citizens or residents.

Definition of New Zealand citizens and residents

Open to international students on campus in New Zealand, or studying on-line out

Study a Bachelor of Accountancy – BAcc

Keen to become a professional accountant? This specialised degree will lead you to an accountancy career. You can become a member of one of the professional accounting organisations.

What will you learn?

The Bachelor of Accountancy will give you the skills needed to analyse accounting and business problems. You will gain a solid foundation in accounting and finance. You will also learn inter-personal and technical skills, knowledge and critical thinking skills. These are essential for success in today’s business environment.

Your study has a solid foundation of compulsory courses, but it also provides some flexibility to choose courses for yourself.

The BAcc degree will give you an understanding of the legal and regulatory environments. You'll learn to identify and evaluate ethical dilemmas and provide logical ways to resolve them. You’ll learn how best to communicate and use financial information to support business decisions.

You'll also learn the concepts and processes needed to protect and validate the integrity of accounting information.

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.

If you’d like to take accountancy as part of a broader business qualification, consider the Bachelor of Business (Accountancy).

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 200 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:

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 three years of practical experience and the CA Programme you will become a Chartered Accountant (CA). Alternatively, after two 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 nine ACCA modules). After completing the remaining five ACCA examinations, plus three 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 seven CIMA courses – all five 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 two 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
110109 Introductory Financial Accounting
115111 Strategic Workplace Communication
115112 Accounting for Business
115113 Economics of Business
115114 Finance Fundamentals
115115 Management in Context
115116 Introduction to Marketing
161101, 161111 or 178111
Year two
110209 Intermediate Financial Accounting
110229 Management Accounting
110249 Accounting Information Systems
110279 Auditing
110289 Taxation
115211 Business Law
125230 Business Finance
Elective
Year three
110303 Integrative Accounting
110309 Advanced Financial Accounting
155203 Law of Business Organisations
155210 Commercial Law
110329 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

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 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.

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 75 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)

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, 110,230, 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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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Course code: 115116 Introduction to Marketing 15 credits

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

Restrictions: 115104

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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

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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

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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

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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

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

Choose at least 30 credits from
Course code: 110369 Forensic Accounting 15 credits

A study of forensic accounting, fraud auditing and investigation.

Prerequisites: 110279

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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

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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
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

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Course code: 125330 Advanced Business Finance 15 credits

This capstone course is a study of finance theory in practice, designed to facilitate effective corporate financial decision making.

Prerequisites: 125230; and one of 125320 or 125340 or 125350 or 125364 or 110309 Corequisites: 125320 or 125340 or 125350 or 125364 or 110309

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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

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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

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Course code: 178111 Quantitative Methods for Economics 15 credits

This course provides a foundation for students to develop their quantitative and analytical skills in the context of the Economics discipline.

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Fees and scholarships

Fees, student loans and free fees scheme

Your tuition fees may be different depending on the courses you choose. Your exact fees will show once you have chosen your courses.

There will also be some compulsory non-tuition fees and for some courses, there may also be charges for things such as study resources, software, trips and contact workshops.

Already know which courses you're going to choose?

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

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 and your eligibility on the Fees Free website. To use the site's eligibility checking tool, you will need your National Student Number.

Current and returning Massey students can find their National Student Number in the student portal.

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

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.

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

AACSB accountancy accreditation

Massey's School of Accountancy 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 200 universities for accounting and finance.

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QS Ranking - Business and Management

Massey University is ranked by QS (Quacquarelli Symonds) as one of the top 300 universities for business and management.

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ShanghaiRanking – Business Administration and Finance

Massey University is ranked #1 in New Zealand and in the top 150 universities globally for business administration and finance by ShanghaiRanking.

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