100-level

ACCT102
Accounting and Financial Information
Description
Students will develop an understanding of the structure and functions of general purpose financial reports from a reader's perspective. They will be introduced to current non-financial reporting issues such as the challenge of sustainability within business and society. Students will gain an introductory understanding of management accounting and business finance.
Occurrences
Semester One 2026
Semester Two 2026
UCIC Trimester One 2026
UCIC Trimester Two 2026
UCIC Trimester Three 2026
Points
15 points
ACCT103
Accounting and Taxation: An Introduction
Description
The course introduces taxation and accounting in the context of service, retail, manufacturing, tourism, farming and construction businesses. It includes the rudiments of bookkeeping and the preparation of reports about cash flows, profits and accumulating capital and wealth. It caters for accounting and taxation majors, and for entrepreneurially-minded students contemplating running their own businesses.
Occurrences
Semester One 2026
Semester Two 2026
UCIC Trimester Three 2026
Points
15 points
Prerequisites
ACCT102
ACCT156
Legal Structures and Foundations of Business
Description
A strong understanding of legal principles is essential for success in any business environment. This course provides a foundational knowledge of the legal structures and rules that regulate business and society in New Zealand, equipping students with the ability to navigate legal challenges in their professional careers. Beyond acquiring legal knowledge, students will develop critical analytical skills, learning to apply legal rules and principles to complex business scenarios, interpret case law and legislation and support well-reasoned conclusions. Whether pursuing careers as directors, managers, employees, contractors or business owners, students will gain essential legal insights that enhance decision-making, mitigate risk and ensure compliance with regulatory frameworks.
Occurrences
Semester Two 2026
Points
15 points
Restrictions
ACCT152

200-level

ACCT211
Financial Accounting
Description
The course develops further understanding of financial accounting issues for companies and other entities in their New Zealand and international context. Topics include: the NZ regulatory environment; profit determination; presentation of financial statements including group accounts; current issues in financial accounting.
Occurrences
Semester Two 2026
Summer Jan 2026
Points
15 points
Prerequisites
ACCT102 and ACCT103
ACCT222
Management Accounting
Description
An introduction to contemporary management accounting theory and practice. Topics include: planning and budgeting; cost management; decision-making; performance measurement and evaluation; and strategic management accounting.
Occurrences
Semester One 2026
Points
15 points
Prerequisites
ACCT102
Restrictions
ACIS222, AFIS222
ACCT252
Law of Business Contracts
Description
This course considers the general principles of contract law and the concepts of consumer law.
Occurrences
Semester One 2026
Points
15 points
Prerequisites
ACCT152 or LAWS101
Restrictions
ACIS252, AFIS151, AFIS252, LAWS203.
ACCT254
Taxation
Description
The general principles of taxation. Topics include: principles of residence and source, the taxation of income from employment, personal property sales, deductions, depreciation, leases and trading stock and the dispute resolution process. The course will provide a working knowledge of income tax, GST, and FBT.
Occurrences
Semester One 2026
Points
15 points
Prerequisites
, ACCT103
Co-requisites
ACCT152 or ACCT156 or LAWS101
ACCT256
Law of Business Organisations
Description
This course considers aspects of the law relating to companies, partnerships and other trading structures and provides an introduction to personal and corporate insolvency law.
Occurrences
Semester One 2026
Points
15 points
Prerequisites
ACCT152 or LAWS101
Restrictions
AFIS253, ACIS256, AFIS256, LAWS305, LAWS312

300-level

ACCT311
Financial Accounting: Theory & Practice
Description
How is financial accounting information created and communicated? What purposes does it serve? Who uses the information and how? What are the roles of theory and practice in this process? How do agents influence this process and what are their motives? - The course explores topics such as standard setting, accounting allocations, wealth creation, revenue recognition, equity valuation and bankruptcy prediction. The topics follow matters that have been debated for some time and which remain central to financial accounting discourse. The objective of the course is for students to be able to demonstrate advanced knowledge of these contemporary accounting issues and challenges.
Occurrences
Summer Jan 2026
Points
15 points
Prerequisites
ACCT211
Restrictions
AFIS301, ACIS311, AFIS311, AFIS501.
ACCT312
Advanced Financial Accounting
Description
Develops advanced understanding and abilities in aspects of financial accounting, including financial instruments, tax effect accounting and foreign exchange.
Occurrences
Summer Nov 2025
Semester Two 2026
Points
15 points
Prerequisites
ACCT211
Restrictions
ACIS312, AFIS301, AFIS312, AFIS501.
ACCT316
Public Management and Governance
Description
This course empowers students to explore questions and issues arising in Aotearoa New Zealand and further afield as managers and governors of public service organisations go about their business in the dynamic and fast-paced contemporary environment. The course examines how public services are governed and managed locally, nationally and internationally, bringing in such challenges as achieving consensus among publics with differing politics and competing interests, making the most of scarce resources, fulfilling social, cultural, economic, environmental and political responsibilities and persuading people to fund services through higher taxation.
Occurrences
Semester One 2026
Points
15 points
Prerequisites
Any 45 points at 200-level or above.
Restrictions
ACIS316, AFIS316, AFIS516, POLS316
ACCT332
Advanced Management Accounting
Description
Develops advanced understanding of the application of management accounting to complex problems. Explores issues in strategic management, costing systems, control systems and performance management. Builds communication, critical thinking and managerial skills.
Occurrences
Semester Two 2026
Points
15 points
Prerequisites
ACCT222 and ACCT103
Restrictions
ACIS332, AFIS332, AFIS322, AFIS522
ACCT340
Social and Environmental Reporting
Description
A study of forms of non-financial accounting; possibilities and limitations; philosophies behind different accounts - especially sustainability accounts and intellectual capital statements; reasons for non-financial accounting; problems such accounts can contribute to solve.
Occurrences
Semester One 2026
Points
15 points
Prerequisites
Any 45 points at 200-level or above.
Restrictions
ACIS340, AFIS340
ACCT341
Public Accounting and Finance
Description
This course empowers students to explore such fundamental questions and issues as what governments, central and local, do do and should do with the hundreds of billions of dollars they levy and borrow from or charge you and everyone else paying taxes or using services in Aotearoa New Zealand, not to mention other sovereign states. Besides that, the course examines the roles and practices of accounting and finance among political, official and professional persons involved in governmental organisations in such policy areas as education, health and welfare, conservation, security, and institutional, material, economic and social infrastructure.
Occurrences
Semester Two 2026
Points
15 points
Prerequisites
Any 45 points at 200-level or above.
Restrictions
ACIS341, AFIS341
ACCT346
Auditing
Description
The need for and the nature of auditing; knowledge base about audit theory and method; skills needed for the practice of auditing; issues confronting the auditing profession.
Occurrences
Semester One 2026
Points
15 points
Prerequisites
INFO123 and ACCT211. RP: INFO243
Restrictions
ACIS346, AFIS306, AFIS346, AFIS506.
ACCT347
Special Topic: Indigenous Perspectives on Accounting and Accountability
Description
Accounting and accountability techniques have been implicated in colonialism in Aotearoa New Zealand and abroad. But it does not have to be that way. Indigenous peoples can both harness existing perspectives, and offer alternatives to accounting and accountability. This course is an opportunity for students to engage with Maori, Pacific and Indigenous knowledge as it relates to accounting and accountability locally, nationally, and globally across diverse Indigenous experiences. Students will build capacity to apply, critique and reflect on Indigenous accounting and accountability theory and practice, to advance competence and confidence and contribute to their career and/or communities in critically constructive ways. This course involves the active transformation of teaching and learning spaces and practices to enhance the learning experience of Indigenous and allied students.
Occurrences
Semester One 2026
Points
15 points
Prerequisites
(1) BSNS201; and, (2) Any 30 points at 200-level from Schedule V of the BCom.
ACCT356
Advanced Auditing
Description
A study of advanced topics and contemporary issues in auditing, such as audit data analytics, fraud auditing, and the roles of professional judgement and scepticism.
Occurrences
Semester Two 2026
Points
15 points
Prerequisites
ACCT346
Restrictions
ACIS356, AFIS306, AFIS356, AFIS506.
ACCT358
Advanced Taxation
Description
This course considers the interpretation of legislation; tax planning, tax avoidance and tax evasion; tax investigations and dispute resolution; tax penalties; ethics; international taxation; and company taxation.
Occurrences
Semester One 2026
Points
15 points
Prerequisites
(1) ACCT152 or LAWS101; and (2) ACCT254 OR LAWS352
Restrictions
ACIS358, ACIS354
ACCT359
Further Issues in Advanced Taxation
Description
This course includes consideration of tax compliance; business and tax ethics; tax policy; international taxation; and an introduction to the charities sector (and other taxation issues) in New Zealand.
Occurrences
Semester Two 2026
Points
15 points
Prerequisites
ACCT358
Restrictions
ACIS359, ACIS354
ACCT390
Accounting Internship
Description
An accounting internship involving real world work experience that enables the (further) development and application of knowledge and/or expertise in accounting related subjects; problem solving; reflection; synthesis; and communication skills.
Occurrences
Semester One 2026
Semester Two 2026
Points
15 points
Prerequisites
(1) At least 60 points in 200 level ACCT courses (2) Subject to Head of Department Approval
Restrictions
ACCT364, ECON390, FINC390, MKTG390, INFO390

Not Offered Courses in 2026

100-level

ACCT103
Accounting and Taxation: An Introduction
Description
The course introduces taxation and accounting in the context of service, retail, manufacturing, tourism, farming and construction businesses. It includes the rudiments of bookkeeping and the preparation of reports about cash flows, profits and accumulating capital and wealth. It caters for accounting and taxation majors, and for entrepreneurially-minded students contemplating running their own businesses.
Occurrences
ACCT103-26V1 (C)
UCIC Trimester One 2026 - Not offered
For further information see ACCT103 course details
Points
15 points
Prerequisites
ACCT102

200-level

ACCT212
Business Professionals: skills, attributes and practice
Description
This course is a career-oriented learning experience for business professionals participating in corporate, social and public enterprises, including professional accounting firms. It will help in compiling your UC Employability Portfolio, a graduating requirement for the Bachelor of Commerce (see BSNS299). It covers people skills, leadership and followership, curiosity and agility, deep learning, conducting inquiries and analysis, whistle-blowing and ethical dilemmas, and culture. It examines the work of consultants, analysts, innovators, investigators, controllers, etc. This blends with the technical and academic learning in your major, and anticipates the challenging and rewarding situations you will face as your career advances.
Occurrences
Not offered 2026, offered in 2020
For further information see ACCT212 course details
Points
15 points

300-level

ACCT340
Social and Environmental Reporting
Description
A study of forms of non-financial accounting; possibilities and limitations; philosophies behind different accounts - especially sustainability accounts and intellectual capital statements; reasons for non-financial accounting; problems such accounts can contribute to solve.
Occurrences
ACCT340-26S2 (C)
Semester Two 2026 - Not offered
For further information see ACCT340 course details
Points
15 points
Prerequisites
Any 45 points at 200-level or above.
Restrictions
ACIS340, AFIS340
ACCT342
Contemporary Issues in Management Accounting
Description
Management accounting theory and research; contemporary issues; insights from practice, research and academic commentary.
Occurrences
Not offered 2026, offered in 2011 , 2012 , 2013 , 2014 , 2015
For further information see ACCT342 course details
Points
15 points
ACCT365
Special Topic
Occurrences
Not offered 2026
For further information see ACCT365 course details
Points
15 points
ACCT367
Special Topic
Occurrences
Not offered 2026
For further information see ACCT367 course details
Points
15 points
ACCT368
Special Topic
Occurrences
Not offered 2026
For further information see ACCT368 course details
Points
15 points
ACCT369
Special Topic
Occurrences
Not offered 2026
For further information see ACCT369 course details
Points
15 points