奧塔哥大學(xué)

The Bachelor of Commerce (BCom) degree programme enables each student to develop his or her own interests in business and related subjects. Students are able to create individualised courses using a range of papers offered across teaching departments in the School of Business and University as a whole. Students have the flexibility within the BCom degree to combine two specialisations and graduate with a double major.

Accounting

Almost everyone practices accounting in one form or another on a daily basis.

Accounting is part of measuring, communicating, and interpreting financial activity. Whether you are preparing a household budget, balancing your cheque book, preparing your income tax return, or running a large corporation you are working with accounting concepts and accounting information.

The government, cities, boards of trustees and businesses all use accounting as a basis for controlling their resources and measuring their accomplishments. Everyone needs some knowledge of accounting if they are to act intelligently in meeting the challenges of our society.

Several distinct subject areas are taught within the Department of Accountancy and Finance: financial accounting, management accounting, financial management, business law, taxation and auditing. All levels of study include coverage of financial accounting and management accounting.

There is a growing recognition of the value of higher qualifications. More able students are therefore encouraged to do an Honours degree. Students are invited to join the competitive entry Honours programme on the basis of first year results, or in some cases after their second or third year, and follow three further years of concentrated study.

Structure of the Programme

1. shall consist of papers worth not less than 360 points;
2. shall include at least 180 points for papers above 100-level of which at least 72 points shall be for papers above 200-level,
3. shall satisfy the requirements of the major. No paper above 200-level may count for more than one Major Subject Requirement,
4. shall include the following Required Papers: BSNS 111, BSNS 112, BSNS 113, BSNS 114, BSNS 115
5. may include one or more optional minor subjects. No paper may count for both a Major and a Minor Subject Requirement or for more than one Minor Subject Requirement unless that paper is at 100- or 200-level and is specified as compulsory for both Requirements,
6. may include papers which are not listed in Commerce Schedule C

• up to 90 points; or
• as specified in the Commerce Major Subject Requirements and/or the Commerce subjects in the Minor Subject Requirements; or
• as specified in the Minor Subject Requirements.

At least three of these papers must be passed before enrolling in any 200-level Commerce paper, and all must be passed before enrolling in any 300-level Commerce paper. For single-degree BCom students, all five must be attempted in the first year of study or equivalent.