Taxation and Accounting
Taxation is more than interpreting and applying legislation. Societies need taxation in order to redistribute wealth, to provide for expenditure on public goods and services, as well as serve as a tool to influence behaviour.
Taxation is a core area within the broader fields of accounting and law, drawing together concepts from these disciplines, with those from economics. More recently, knowledge and theories in a number of other disciplines, such as psychology and sociology, have been applied to assist with a greater understanding of the impact of taxation on society.
Chartered Accountants Australia and New Zealand recognise the importance of studies in taxation, with courses containing taxation content included in their ‘core’ and ‘accounting and/or business related’ academic requirements. Studying taxation will equip you with the skills and knowledge to become a taxation specialist within the accounting profession, a commercial professional, or a chartered accountant.
Minor in Taxation
UC also offers a minor in Taxation, which allows Bachelor of Commerce, Bachelor of Arts, Bachelor of Science, Bachelor of Sport Coaching, and Bachelor of Youth and Community Leadership students to complement their major subject with study in a different discipline. This can increase breadth of knowledge at an undergraduate level, and potentially employability.
- UC is ranked in the top 150 universities in the world in Accounting and Finance (QS World University Rankings by Subject, 2020).
- A Bachelor of Commerce majoring in Taxation and Accounting is a pathway to external qualifications and membership of CPA Australia, Chartered Accountants Australia and New Zealand, the Association of Chartered Certified Accountants (ACCA), and other professional accounting bodies internationally.
- Taxation courses are taught by staff at UC who have been formally recognised as excellent teachers, and guest lectures from leading professionals are incorporated to enable a wider appreciation of tax issues faced in practice.
- The courses provide a balance of legal, accounting and practical perspectives that provide a thorough preparation for a professional career. Students are introduced to academic and practice-informed research into current tax issues by the third year.
While some previous study of accounting is useful preparation, it is not essential to have studied accounting at secondary school.
Competence in spoken and written English communication is essential for both taxation and accountancy studies.
With the growing importance and use in accountancy of mathematical methods and statistical tools, a background in mathematics and statistics is strongly recommended for Taxation and Accounting majors.
Students with very good Year 13 results in accounting may be offered direct entry to 200-level Accounting courses at the discretion of the Head of Department of Accounting and Information Systems.
UC offers a major in Taxation and Accounting as part of the Bachelor of Commerce.
Taxation and Accounting major
To complete a major in Taxation and Accounting within the Bachelor of Commerce, you will need to take the following courses throughout the degree:
- ACCT 103 Accounting and Taxation: An Introduction
- ACCT 152 Law and Business or LAWS 101 Legal System: Legal Method and Institutions
Plus at least two courses chosen from:
- ACCT 311 Financial Accounting: Theory & Practice
- ACCT 312 Advanced Financial Accounting
- ACCT 316 Public Management and Governance
- ACCT 332 Advanced Management Accounting
- ACCT 340 Social and Environmental Reporting
- ACCT 341 Public Accounting and Finance
- ACCT 342 Contemporary Issues in Management Accounting
- ACCT 346 Auditing
- ACCT 356 Advanced Auditing
For those interested in provisional membership with professional accounting bodies, such as Chartered Accountants Australia and New Zealand (CA ANZ), CPA Australia, and the Association of Chartered Certified Accountants (ACCA), you will need to include specific courses in your degree in addition to the other Taxation and Accounting major requirements. Contact a UC Business School | Te Kura Umanga Student Advisor for more information.
For the complete three-year Bachelor of Commerce Taxation and Accounting major degree plan, see the UC Business School | Te Kura Umanga website.
For the Taxation minor in the Bachelor of Commerce, Bachelor of Arts, Bachelor of Science, Bachelor of Sport Coaching, or Bachelor of Youth and Community Leadership, you will need to take these courses throughout your chosen degree:
- ACCT 102 Accounting and Financial Information
- ACCT 103 Accounting and Taxation: An Introduction
- ACCT 152 Law and Business
As a specialist in Taxation and Accounting, you will be able to enter a variety of organisations. For example, as a taxation specialist or accountant in chartered accounting firms, accountancy practices, government organisations (including Te Tari Tāke | Inland Revenue and Kaitohutohu Kaupapa Rawa | Treasury), business and commercial enterprises, non-profit organisations, Māori and iwi organisations, banking and financial services, management consultancies, education organisations, law firms, and obtain interesting, well-paid work around the world.
Many Taxation and Accounting students aspire to become chartered accountants through Chartered Accountants Australia and New Zealand, CPA (Australia), or the Association of Chartered Certified Accountants (ACCA). For this membership, your BCom degree must include specific courses. For further details, contact the Department of Accounting and Information Systems.
Find out more about what you can do with a degree in Taxation and Accounting.
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