Accountancy – Bachelor of Business

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

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

Specialise in Accountancy for your Bachelor of Business at Massey

The Bachelor of Business (Accountancy) is an accountancy degree with an integrated business perspective, giving you the skills and confidence to measure the big decisions affecting modern organisations and societies.

You will gain many skills useful in different types of businesses, both in New Zealand and internationally, with a sound base in the business fundamentals of accounting, economics, finance, management, marketing, law and communication.

Massey’s accountancy programme is taught by highly knowledgeable and research-driven experts so your learning is focussed on the most recent and relevant outcomes.

You’ll study in a modern and connected environment with access to our active social groups and networking opportunities with industry.

If you are certain you would like to follow a professional accounting career, you should consider the Bachelor of Accountancy qualification as an alternative to the Bachelor of Business (Accountancy).

Further study

Upon successful completion of this qualification you may wish to consider the Master of Business Studies and then a PhD.

A Bachelor of Business in Accountancy is a good fit if you:

  • are able to consider the bigger picture in problem-solving situations
  • enjoy business and mathematics subjects at school
  • have an interest in the world of finance.

Planning information

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.

The BBus provides considerable flexibility, enabling you to take control of your own qualification within the regulations.

Core business courses

There are ten core business courses and you must pass at least eight of them. The core courses are 115111115112, 115113, 115114, 115115, 115116115211115212, 115230 and 115340

You must pass at least 60 credits of 100-level core courses within the first 120 credits, and and at least 30 credits of 200 or 300-level core courses within the first 240 credits of study towards the degree.

These are courses which cover topics across the business spectrum. They are designed to give you the leadership, communication and solid business skills that you will need in your career.

In your first year

You must include courses 115112 and 110109 in your first year of study as you require these courses to gain entry to most of the 200-level accountancy courses.

In your final year

110303 Integrative Accounting is designed to be taken in your last year of study. It relies on you having completed first and second year courses and ties your learning together.


Completing a minor is optional. Minors increase the breadth of your degree. They give you extra knowledge, attributes and capabilities.

A minor must be in a different subject from your major.

A Bachelor of Business (Accountancy) with a minor

You may choose a minor from any University undergraduate degree that has recognised minors. If the minor is from another undergraduate degree, the regulations of that qualification will apply.

An Accountancy minor (for students who are studying a different degree)

If you are not studying a Bachelor of Business (Accountancy) and wish to complete a minor in Accountancy see the BBus regulations for the requirements of this minor.  

Meeting requirements for industry membership

Membership of professional accountancy bodies (Chartered Accountants Australia New Zealand (CAANZ), CPA Australia, CIMA and ACCA) requires the completion of specified courses. Some of these courses are required for the Bachelor of Business majoring in Accountancy while the remaining professional courses can be selected as electives.

2024 courses required for industry membership





CPA Australia




Chartered Accountants Australia & New Zealand

Certified Public Accountant

Chartered Institute of Management Accountants

Association of Chartered Certified Accountants




























161101, 161111 or 110304



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 programme 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 programmes go to the Massey University Calendar.

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

Courses you can enrol in

Course planning key

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.
Courses that must be completed at the same time as another course are known as corequisite courses.
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.

Core courses for the Bachelor of Business

As well as the specialisation courses listed below, this qualification has core courses that you will need to complete.

Bachelor of Business core courses

Accountancy courses

Compulsory courses

Choose 90 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)

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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: 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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Compulsory course selections

Choose 15 credits from
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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Choose 15 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

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Course code: 115388 Internship in Business 30 credits

Provides an individual practical experience in business, linking theory to practice. It consists of a period of supervised study and practical experience in an area related to individual disciplinary and professional interests.

Prerequisites: Appraisal Required

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Course code: 115389 Business Internship 15 credits

This course provides an individual practical experience in business in which students deliver a set project in a business, linking theory to practice.

Prerequisites: Appraisal Required

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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.

English language skills

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

Can't meet the entry requirements?

If you need to do a course before you start your programme, there may be options for you in Summer School.

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

The accountancy major prepares students for careers in business. However, as a graduate, you may find employment opportunities in education, the corporate or public sector. Or you may work as a consultant providing business or tax advisory services. There are also opportunities for future advancement to general management.

Many of our graduates start their careers in accounting but later move into other areas, taking with them the financial and non-financial performance evaluation skills important for senior executives.

BBus graduates with an accountancy major are eligible for membership with the Chartered Accountants Australia and New Zealand or CPA Australia and other professional bodies by completing specific course requirements. Contact the School of Accountancy Administrator for more information on professional body membership.

International students

New Zealand is a great place to study. Massey University’s reputation is supported by our international rankings, accreditations and associations. We are rated five star plus by the QS World University Rankings.

Massey University has small class sizes, and our lecturers and staff are friendly and approachable.

As an international student, there are entry requirements that will apply to you. We recommend that you apply at least three months before your anticipated start date so your application can be processed in time. There are additional steps you will need to take. These include obtaining a visa and travel bookings if your study is to be in New Zealand.

What our students say

“There are many aspects to Massey that made my tertiary experience significantly better than how I anticipated university study would be. That includes approachable lecturers, that were easy to have discussions with (in terms of both study and beyond), and they had a lot of wisdom and experience to share.”
Hema Bansal

Bachelor of Business (Accountancy)

“My degree not only gave me a solid foundation for my accounting career but also gave me the right attitude, people skills and soft skills to take on the real corporate world. Vinaka vakalevu Massey.”
Tupou Veiogo

Deloitte Consultant/Analyst

Bachelor of Business (Accountancy)

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 Management Studies

Massey University is ranked by QS (Quacquarelli Symonds) as one of the top 400 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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