Accounting – Graduate Diploma in Business Studies

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

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 studying online from outside New Zealand

Specialise in Accounting for your Graduate Diploma in Business Studies at Massey

The Graduate Diploma in Business Studies is useful if you wish to keep up with professional developments in your field and are short of time. Or you may have found yourself working in a different field of business to that in which you hold a qualification.

You need to be a university graduate to enrol in this qualification. The Graduate Diploma in Business Studies enables you to study another subject without completing a second bachelor’s degree. The graduate diploma is a bridging tool to gain the equivalent of an undergraduate major in a specific area so you can go on to postgraduate study.

The accounting endorsement provides students with a focused programme of study. Successful completion demonstrates an undergraduate level of competency within your chosen area of accounting studies.

Flexibility

It is a flexible qualification, with no core or compulsory subjects. You can tailor your study to your interests or needs.

The Graduate Diploma in Business Studies is designed to be completed part-time over at least two years or up to eight years. It may be possible to complete the Graduate Diploma in Business Studies in one year of full-time study if you do not choose an endorsement.

Further study

If when you complete this graduate diploma, if you would like to progress to a Bachelor of Business (BBus), you may be able to credit your courses towards it.

A Graduate Diploma in Business Studies in Accounting is a good fit if you:

  • would like to change from the major of your first degree to study accountancy
  • want to update your knowledge with the latest developments in your field.

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 GradDipBusStuds schedule includes some courses which have specific courses required as prerequisites which must be met before enrolling in a course. Meeting prerequisite regulations may require you to study courses in addition to those specified for the GradDipBusStuds. Please note: No 100-level credits can be included in the GradDipBusStuds.

110230 Introductory and Financial Accounting is not offered in 2022. If you need to pass a prerequisite for the 200-level accounting courses, you should take 110109 Introductory Financial Accounting and 115112 Accounting for Business before you start the Graduate Diploma in Business Studies (Accounting). Normally, you would study these courses as a Certificate of Proficiency (Undergraduate).

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.

Courses you can enrol in

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.

Compulsory course selections (90 credits)

Choose no more than 30 credits from
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: 110230 Introductory Financial and Management Accounting 15 credits

The preparation and use of accounting and related data in the planning, controlling, decision-making, and internal and external reporting functions of business.

Restrictions: 110109, 10110, 10213 (1999), 110215

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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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Choose at least 60 credits from
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: 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: 110380 Estate and Tax Planning 15 credits

Practical issues arising in estate and tax planning for investors and small business in New Zealand.

Prerequisites: 110274 or 110289 or 125211 Corequisites: 125211

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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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Elective courses

Up to 15 credits from courses at 200 level or 300 level from the Schedule to the Graduate Diploma in Business Studies or the 110, 114, 115, 125, 127, 137, 152, 153, 155, 156, 178, 219, 290 or 295 course prefix series.

At least 15 credits from courses at 300 level from the Schedule to the Graduate Diploma in Business Studies or the 110, 114, 115, 125, 127, 137, 152, 153, 155, 156, 178, 219, 290 or 295 course prefix series.

Entry requirements

Admission to Massey

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

Specific requirements

To enter the Graduate Diploma in Business Studies (Accounting) you will:

  • have been awarded or qualified for a bachelor’s degree, or equivalent; or
  • have demonstrated equivalent practical, professional and/or scholarly experience.

You will need to provide verified copies of all academic transcripts for studies taken at all universities other than Massey University.

If you are applying for admission with equivalent practical, professional and/or scholarly experience you will need to provide a current CV containing details of academic and work history.

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 qualification, 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

For those already working in the field, the diploma will give you additional skills and bring you up-to-date on theory and practice. It may also be useful if you have found yourself in a role outside of your key area of specialty and wish to upskill.

People with accounting skills and qualifications are employable in a wide range of occupations, not necessarily solely as accountants. Their education enables them to take leadership roles within most organisations.

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.

Accreditations and rankings

Association to Advance Collegiate Schools of Business (AACSB)

Massey Business School is rated in the top 5% of global business colleges by AACSB International.

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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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