Accounting Principles

Course code 500

In this course you will understand financial statements and reports and be able to analyse and interpret business performance for sole traders and small companies.

How to enrol

Before enrolling in this course you need to:

  • Choose the qualification you will study the course under. See the Work towards tab below for qualification options.
  • Check the order that courses in the qualification should be studied in the Qualification Structure table. This is in the Choose courses tab on the qualification page.
  • Level 5  
    Credits 20 
  • Study type Trimester  
    EFTS 0.1667  
  • Availability
    2019 :  
    Trimester 1 enrol by 12 Feb 2019 to start 25 Feb 2019
    Trimester 2 enrol by 23 Jun 2019 to start 1 Jul 2019
    Trimester 3 enrol by 20 Oct 2019 to start 28 Oct 2019
  • Exam details
    2018 :  
    Trimester 3, 13 Feb 2019
    2019 :  
    Trimester 1, 10 Jun 2019
    Trimester 2, 14 Oct 2019
    Trimester 3, 12 Feb 2020
  • Delivery type
    2019 :  
    Trimester 1, 2 & 3 2019 Online/Print   
  • Workload

    Allow approximately 10-12 hours study time per week for each 20 credit course. This may be higher around assessment due dates or exam time.

  • Fees
    2019 :  
    NZ students $730 + $60 annual administration fee
    International students $2,254 + $60 annual administration fee
  • Prerequisites Check entry and other requirements under the qualification you are studying  

Once you have completed your study of this course you should be able to

  • understand the purpose of accounting and its relationship to the 
    New Zealand business environment
  • understand accounting policies and prepare financial statements using accrual based accounting for a sole trader and/or a company
  • analyse and report on business performance for a sole trader or company
  • demonstrate an understanding of management accounting tools.

Other requirements

To study this course you will require access to a computer, the Internet and email.

Set texts

There is a textbook required for this course. Visit our textbook page for more information.


Assessment 40% in-house (includes online assessment), 60% Examination.

Exam information for this course is listed above. For more information and a full list of exam times see our examinations page.

Lecturer / Tutor