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Examines two main areas of professional accountancy, including double entry bookkeeping and law for professional accountants. The course develops the key principles required for those looking to advance through the MPA qualification.
The objectives of the course are: LO1: Examine and critique the different legal structures for entities and individuals operating in New Zealand in the context of accounting and financial reporting practices. LO2: Examine and critique the nature and purposes of accounting and financial reporting. LO3: Record transactions and events to produce financial statements according to the general accepted accounting principles in New Zealand LO4: Discuss the implications of the regulatory regime of financial reporting in New Zealand including the conceptual framework and selected accounting standards LO5: Examine and discuss the practice of accounting for manufacturing LO6: Analyse and evaluate the asset management practice through the lens of management accounting
MBAZ601
Students must attend one activity from each section.
Weekly lecture 3 hours. Weekly one-hour tutorial starting week 2. Lectures for this course are recorded using the ECHO360 lecture recording system. This is a campus-based face to face course.
Julia Wu
Julia Wu and Neil Crombie
To pass this course you must not only achieve a final grade of 50% or higher, but also achieve a weighted average grade of at least 45% across all invigilated assessments. Guidelines for the Use of AI in Coursework The use of AI may or may not be permitted in courses. Within a course, permission may vary by assignment. It is the responsibility of the student to inform themselves about assessment conditions and submit work that is their own and that properly acknowledges the work of other people and tools, including generative artificial intelligence tools. It is important to familiarise yourself with the UC Misconduct Procedure Guide for Students. Examples of academic misconduct include but are not limited to: Where a student uses a generative artificial intelligence (AI) tool for an assessment in a manner that is not expressly permitted or fails to acknowledge the use of a generative AI tool as instructed. For MPAC601, AI tools such as Chat GPT and other software such as Grammarly may be used as an aid but not as a substitute for the effort required to complete the MYOB Project and the Research Assignment. On the first page of their submission for the Assignment, students must include a statement explaining their use of AI tools and other software. The work submitted for the Assignment should reflect each student’s thoughts after undertaking substantial research, reading and writing. TurnItIn has software that teaching staff use to detect AI generated text. This software is not available to students. If this software detects that a student’s work includes a lot of AI generated text, then the student in question may be asked to revise and resubmit their work within a short-time period (e.g. a couple of days). The student may also be asked to explain their work in person (see Oral Examinations, below). A penalty would be applied if the student in question was unable to easily and comprehensively explain the work submitted. For the other assessments in MPAC601 – AI tools such as Chat GPT must not be used by students when preparing their submissions.Assessment In Te Reo Māori In recognising that Te Reo Māori is an official language of New Zealand, the University provides for students who may wish to use Te Reo Māori in their assessment. If you intend to submit your work in Te Reo Māori you are required to do the following: Read the Assessment in Te Reo Māori Policy and ensure that you meet the conditions set out in the policy. This includes, but is not limited to, informing the Course Coordinator 1) no later than 10 working days after the commencement of the course that you wish to use Te Reo Māori and 2) at least 15 working days before each assessment due date that you wish to use Te Reo Māori.
Carlon, S., McAlpine, R., Lee, C, Mitrione, L., Kirk, N., and Wong, L; Financial Accounting: Reporting, Analysis and Decision Making ; 8th ed; Milton, Qld: Wiley, 2026.
Eldenburg, Leslie G., et al; Management Accounting ; John Wiley & Sons, Incorporated, 2024.
Domestic fee $1,198.00
International Postgraduate fees
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
This course will not be offered if fewer than 10 people apply to enrol.
For further information see Business Taught Masters Programmes on the departments and faculties page .