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Students must complete a minimum of 5 liberal, 10 accounting and 10 business papers (see Department of Accounting web page) and must meet the following requirements specified by the Institute.
Students completing the BMS (Hons) do not need to complete the liberal papers but must complete the ICANZ requirements for compulsory and advanced topics coverage. Honours students must complete four(4) Level 5 Accounting papers.
| Compulsory Topics | Papers within the Institute-recognised programme at the University of Waikato |
Classification | |
|---|---|---|---|
| Financial Accounting | Satisfied by pre-requisites to advanced papers, e.g. ACCT202 | A | |
| Management Accounting | ACCT231 or ACCT311 |
Management Accounting: Accounting for Organisational Control (from 2003) Management Accounting (note: these are corresponding papers) |
A |
| Auditing | ACCT341 | (also qualifies as an advanced elective) | A |
| Taxation | ACCT351 | (also qualifies as an advanced elective) | A |
| Economics | ECON100 or [0345.101 0345.102 |
Business Economics & the New Zealand Economy Macroeconomics & the International Economy and Business Economics] |
B B B |
| Organisational Management | STMG191 | Introduction to Management | B |
| Business Finance/Treasury | FINA201 | Introduction to Finance | B |
| Quantitative Methods/Statistics | STAT160 | Management Statistics | B |
| Information Technology | MSYS111 or MSYS212 or ACCT313 |
Information Management and Decision Making IT in Organisations Accounting Information Technology and Systems (also qualifies as an advanced elective in A.I.S.) |
B B A |
| Commercial Law | [ACCT221 and [ACCT321 and [ACCT322 |
Introduction to the Legal Environment (from 2003 corresponds to MNGT221 Business Law, Ethics and the Treaty of Waitangi) or LAWS204 Contracts] Commercial Law or LAWS426 Commercial Transactions] Law of Business Enterprises or LAWS305 Corporate Entities] |
B B B |
In addition, students must cover four from the six topics specified below at the advanced level, including two from the first three topics specified:
| Advanced Elective Topics | Papers within the Institute-recognised programme at the University of Waikato |
Classification | ||
|---|---|---|---|---|
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| 1 Financial Accounting | ACCT301 and ACCT302 |
Accounting Theory Financial Accounting |
A A |
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| 2 Management Accounting | ACCT411 or ACCT511 or ACCT331 |
Management Accounting Advanced Management Accounting Management Accounting (from 2004 corresponds to ACCT411) |
A A A |
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| 3 Auditing | ACCT341 | Auditing | A | |
| 4 Taxation | ACCT351 | Taxation | A | |
| 5 Business Finance/Treasury | FINA311 and [FINA313 FINA511 |
Corporate Finance Capital Markets or Advanced Corporate Finance] |
A/B A/B |
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| 6 Accounting Information Systems | ACCT313 | Accounting Information Technology and Systems | A | |