The Bachelor of Accounting is designed to develop your knowledge and skills in reporting, analysing and managing financial resources in business and government entities. In addition to meeting the education requirements for membership of the Australian accounting professional bodies, the degree offers flexibility for you to study in related disciplines of your interest, including finance, business information systems, management, marketing, international business and corporate sustainability.

You will be equipped with the ability to critically analyse emerging accounting issues, and be inspired by the professional and scholarly accounting research that provides you with insights into issues underlying the accounting numbers, thus fostering your academic and professional competence. Gaining these academic and professional attributes will enhance your accounting career opportunities, or pursuance of advanced accounting studies.

Want to make positive changes and help the Third World? The ANU Bachelor of Development Studies is the right degree for you.

ANU is a leader in the field of Development Studies and has established relationships with Australian and international aid and development organisations.

You will gain an inter-disciplinary understanding of theory and practice concerning the processes of development in the Third World, with special competence concerning one or two of four areas: Central Asia and the Middle East, China, Oceania, South and Southeast Asia, together with a solid background in one of the relevant social science disciplines.

Learning Outcomes

Upon successful completion, students will be able to:

1. Integrate theoretical and technical accounting knowledge in a business context.
2. Exercise judgement under supervision to provide possible solutions to routine accounting problems in straightforward contexts using where appropriate social, ethical, economic, regulatory, sustainability, governance and/or global perspectives.
3. Critically apply theoretical and technical accounting knowledge and skills to provide possible solutions to routine accounting problems.
4. Justify and communicate accounting advice and ideas to both specialists and non-specialists.

1. identify the theory and principles of development;

2. analyse the practice of development through multilateral, bilateral, government and non-government agencies;

3. recall critical development issues in particular regions of the South; and

4. engage in one of the social science disciplines or a language other than English.

Further Information

Students wishing to qualify for membership of CPA Australia must enrol in BUSN2101 Law of Business Entities, INFS2005 Accounting Information Systems and BUSN3014 Principles of Taxation Law. BUSN3002 Auditing is optional, but students are strongly advised to complete it in their degree. Students who do not complete this course at university must complete it in the CPA program in order to advance to CPA status.

Students wishing to qualify for membership of Chartered Accountants Australia and New Zealand must also enrol in BUSN3002 Auditing, In addition to BUSN3014 Principles of Taxation Law, BUSN2101 Law of Business Entities and INFS2005 Accounting Information Systems.

Electives: 

Students have 48 units of electives in a single degree program. Electives can be selected from CBE or other Colleges. No more than 10 courses at 1000 level.

Students wish to undertake an out of college elective may contact the relevant College directly.

Student Responsibility:

It is the student's responsibility to select electives in such a way that:

• they satisfy prerequisites for the corresponding course/s.
• they conform to the rules set out in Programs and Courses or if unsure seek advice from the CBE office.

It is the student's responsibility to select the courses appropriate for his/her program.

FDD with Law (ALLB):

Due to incompatibilities between (BUSN1101 and LAWS1204) and (BUSN2101 and LAWS2203), student will need to select three courses other than BUSN1101 and BUSN2101 from the second list of courses (that is, select three courses from BUSN2036, BUSN3008, BUSN3017 and INFS2005).

You will meet the prerequisites of BUSN3014 by studying LAWS1204.

FDD with Commerce:
Bachelor of Accounting cannot be combined with Bachelor of Commerce with an Accounting major.

Students wishing to qualify for membership of CPA Australia must enrol in BUSN2101 Law of Business Entities, INFS2005 Accounting Information Systems and BUSN3014 Principles of Taxation Law. BUSN3002 Auditing is optional, but students are strongly advised to complete it in their degree. Students who do not complete this course at university must complete it in the CPA program in order to advance to CPA status.

Students wishing to qualify for membership of Chartered Accountants Australia and New Zealand must also enrol in BUSN3002 Auditing, In addition to BUSN3014 Principles of Taxation Law, BUSN2101 Law of Business Entities and INFS2005 Accounting Information Systems.

Electives: 

Students have 48 units of electives in a single degree program. Electives can be selected from CBE or other Colleges. No more than 10 courses at 1000 level.

Students wish to undertake an out of college elective may contact the relevant College directly.

Student Responsibility:

It is the student's responsibility to select electives in such a way that:

• they satisfy prerequisites for the corresponding course/s.
• they conform to the rules set out in Programs and Courses or if unsure seek advice from the CBE office.

It is the student's responsibility to select the courses appropriate for his/her program.

FDD with Law (ALLB):

Due to incompatibilities between (BUSN1101 and LAWS1204) and (BUSN2101 and LAWS2203), student will need to select three courses other than BUSN1101 and BUSN2101 from the second list of courses (that is, select three courses from BUSN2036, BUSN3008, BUSN3017 and INFS2005).

You will meet the prerequisites of BUSN3014 by studying LAWS1204.

FDD with Commerce:
Bachelor of Accounting cannot be combined with Bachelor of Commerce with an Accounting major.

Admission Requirements

At a minimum, all applicants must meet program-specific academic/non-academic requirements, and English language requirements. Admission to most ANU programs is on a competitive basis. Therefore, meeting all admission requirements does not guarantee entry into the program.

In line with the university's admissions policy and strategic plan, an assessment for admission may include competitively ranking applicants on the basis of specific academic achievement, English language proficiency and diversity factors.

The University reserves the right to alter or discontinue its programs and change admission requirements as needed.

Domestic applicants

Before applying for a program, you should review the general information about domestic undergraduate admission to ANU programs and how to apply, and the program-specific information below.

• Applicants with recent secondary education are assessed on:
  • completion of Australian Year 12 or equivalent, and the minimum Selection Rank (from their academic qualifications, plus any adjustment factors) requirement for this program; and
  • co-curricular or service requirement (applies to applicants who complete secondary education in the year prior to commencing at ANU); and
  • English language proficiency; and
  • any program-specific requirements listed below.
• Applicants with higher education study are assessed on:
  • previous higher education studies; or secondary education results if completed less than one full-time equivalent year (1.0 FTE) of a degree; or the result from a bridging or preparatory course; and
  • English language proficiency; and
  • any program-specific requirements listed below.
• Applicants with vocational education and training (VET) study are assessed on:
  • previously completed VET qualifications at AQF level 5 or higher (i.e. a Diploma or above); or secondary education results if the VET qualification is not completed; and
  • English language proficiency; and
  • any program-specific requirements listed below.
• Applicants with work and life experience are assessed on:
  • ATAR or equivalent if secondary education was completed; or the Special Adult Entry Scheme (SAES); or work experience; and
  • English language proficiency; and
  • any program-specific requirements listed below.

International applicants

Applicants who complete a recognised secondary/senior secondary/post-secondary/tertiary sequence of study will be assessed on the basis of an equivalent selection rank that is calculated upon application. A list of commonly observed international qualifications and corresponding admission requirements can be found here. Applicants must also meet any program specific requirements that are listed below.

Diversity factors & English language proficiency  
As Australia's national university, ANU is global representative of Australian research and education. ANU endeavours to recruit and maintain a diverse and deliberate student cohort representative not only of Australia, but the world. In order to achieve these outcomes, competitive ranking of applicants may be adjusted to ensure access to ANU is a reality for brilliant students from countries across the globe. If required, competitive ranking may further be confirmed on the basis of demonstrating higher-level English language proficiency.

Further information is available for English Language Requirements for Admission

Prerequisites

There are no formal program prerequisites. But assumed knowledge is:-ACT: Mathematical Methods (Major) or NSW: Mathematics or equivalent. More information about interstate subject equivalencies can be found here.

Adjustment Factors

Adjustment factors are additional points added to an applicant's Selection Rank (for example an applicant's ATAR). ANU offers adjustment factors based on performance and equity principles, such as for high achievement in nationally strategic senior secondary subjects and for recognition of difficult circumstances that students face in their studies. 

Selection Rank adjustments are granted in accordance with the approved schedules, and no more than 15 (maximum 5 subject/performance-based adjustment factors and maximum 10 equity-based adjustment factors) can be awarded. 

You may be considered for adjustment factors if you have:

• applied for an eligible ANU Bachelor degree program
• undertaken Australian Year 12 or the International Baccalaureate
• achieved an ATAR or equivalent at or above 70
• not previously attempted tertiary study.

Please visit the ANU Adjustment Factors website for further information.

Scholarships

ANU offers a wide range of scholarships to students to assist with the cost of their studies.

Eligibility to apply for ANU scholarships varies depending on the specifics of the scholarship and can be categorised by the type of student you are.  Specific scholarship application process information is included in the relevant scholarship listing.

For further information see the Scholarships website.

Program Requirements

The Bachelor of Accounting flexible double degree component requires completion of 96 units, of which:

A maximum of 48 units may come from completion of 1000-level courses

The 96 units must include:

24 units from completion of minor in Business and Economics Essentials

30 units from completion of the following compulsory courses:

BUSN1002 Accounting Processes and Systems
FINM1001 Foundations of Finance
BUSN2011 Management Accounting
BUSN2015 Company Accounting
BUSN3001 Accounting Theory

18 units from completion of courses from the following list:

BUSN1101 Introduction to Commercial Law
BUSN2101 Law of Business Entities
BUSN2036 Financial Statement Analysis
BUSN3008 Financial Reporting By Corporations
BUSN3017 Corporate Social Responsibility, Accountability and Reporting
INFS2005 Accounting Information Systems

18 units from completion of courses from the following list:

BUSN3002 Auditing
BUSN3003 Advanced Management Accounting
BUSN3006 Public Sector Accounting
BUSN3008 Financial Reporting By Corporations
BUSN3014 Principles of Tax Law
BUSN3017 Corporate Social Responsibility, Accountability and Reporting
BUSN3051 Accounting Analytics

6 units from completion of courses on List 1 of the ANU College of Business and Economics
 

If your flexible double degree is within the College of Business and Economics (for example Commerce and Economics), the below study plan may show the same course twice. If this is the case, you must only do the course once and replace the other course with a University Wide Elective or CBE List 1 elective. Please note that you cannot exceed 8 out of college electives.

The minor in Business and Economics Essentials will not be listed on transcripts for students completing the Bachelor of Accounting.

For majors and minors offered by the ANU College of Business and Economics, students may count a course towards multiple majors and minors. If a minor is a subset of all stated courses and/or prerequisites for a major, then completion of the major overrides completion of the minor, and only the major is regarded as having been completed.

The Bachelor of Development Studies flexible double degree component requires completion of 96 units, of which:

A maximum of 36 units may come from completion of 1000-level courses

The 96 units must include:

A maximum of 24 units from completion of undergraduate introductory courses from the following list:

ANTH1002 Culture and Human Diversity: Introducing Anthropology (6 units)

ANTH1003 Global Citizen: Culture, Development and Inequality (6 units)

ASIA1025 Asia and the Pacific: Power, Diversity and Change (6 units)

ASIA1030 Asia and the Pacific in Motion (6 units)

ENVS1003 Introduction to Environmental and Social Research (6 units)

POLS1005 Introduction to International Relations: Foundations and Concepts (6 units)

POLS1006 Introduction to International Relations: Contemporary Global Issues (6 units)

SOCY1002 Self and Society (6 units)

SOCY1004 Analysing the Social World: An Introduction to Social Psychology (6 units)

18 units from completion of the following compulsory courses:

ANTH2009 Culture and Development (6 units)

POLS2011 Development and Change (6 units)

SOCY2030 Social Inequalities and Development (6 units)

A minimum of 24 units from completion of Development Studies courses from the following list:

ANTH2017 Culture, Social Justice and Aboriginal Society Today (6 units)

ANTH2026 Medicine, Healing and the Body (6 units)

ANTH2129 Crossing Borders: Migration, Identity and Livelihood (6 units)

ANTH2134 States and Citizens: Anthropological Perspectives (6 units)

ANTH3014 Indonesia Field School: Contemporary Change in Indonesia (6 units)

ANTH3017 Indigenous Worlds: Challenges of Emergence, Recognition, and Change (6 units)

ASIA2067 Economies of Emerging Asia (6 units)

ASIA2090 Study Tour: The Political Economy of Myanmar (6 units)

ASIA2516 Indonesia: Politics, Society and Development (6 units)

BIAN2120 Culture, Biology and Population Dynamics (6 units)

ECHI2006 The World Economy Since 1800 (P)

ECON2900 Development Poverty and Famine (6 units)

ENVS2005 Island Sustainable Development: Fiji Field School (6 units)

ENVS2017 Vietnam Field School (6 units)

ENVS2023 Sustainable Agricultural Systems (6 units)

ENVS2025 Indigenous Cultural and Natural Resource Management (6 units)

ENVS3007 Participatory Resource Management: Working with Communities and Stakeholders (6 units)

ENVS3033 International Environmental Policy (6 units)

INDG3001 First Nations Peoples, the State and Public Policy in Australia (6 units)

MEAS2105 The Political Economy of the Middle East (6 units)

PASI3001 Politics and Development in the Contemporary Pacific (6 units)

PASI3005 Pacific Islands Field School (6 units)

POLS2055 Pacific Politics (6 units)

POLS2094 Issues in International Political Economy (6 units)

POLS2095 Politics in Latin America (6 units)

POLS2101 Refugee Politics: Displacement and Exclusion in the 20th and 21st Centuries (6 units)

POLS2113 Human Rights (6 units)

POLS3070 Politics in Central Asia (6 units)

SOCY2022 Environmental Sociology (6 units)

SOCY2055 Social Inequality in Comparative Perspective (6 units)

SOCY2162 Sociology of Health and Illness (6 units)

A minimum of 6 units from completion of advanced-level courses from the following list:

ANTH3014 Indonesia Field School: Contemporary Change in Indonesia (6 units)

ANTH3017 Indigenous Worlds: Challenges of Emergence, Recognition, and Change (6 units)

ENVS3007 Participatory Resource Management: Working with Communities and Stakeholders (6 units)

ENVS3033 International Environmental Policy (6 units)

INDG3001 First Nations Peoples, the State and Public Policy in Australia (6 units)

PASI3001 Politics and Development in the Contemporary Pacific (6 units)

PASI3005 Pacific Islands Field School (6 units)

Either:

24 units from completion of one of the following complementary minors:

Advanced Arabic

Advanced Chinese Language

Advanced French Studies

Advanced German Studies

Advanced Italian Studies

Advanced Japanese Language

Advanced Korean Language

Advanced Persian

Advanced Spanish Studies

Anthropology

Arabic

Burmese Language

Chinese Language

Environmental Studies

French Language and Culture

Geography

German Language and Culture

Hindi Language

Human Ecology

Indonesian Language

Italian Language and Culture

Japanese Language

Korean Language

Mongolian Language

Persian

Political Science

Russian

Sociology

Spanish

Tetum Language

Thai Language

Tok Pisin Language

Vietnamese Language

Or:

24 units from completion of an internship

 

Minors

Bachelor of Accounting Minors

Bachelor of Development Studies Minors

Study Options