Bachelor of Commerce in Professional Accounting

On successful completion of this programme, graduates should be able to:

1. Apply knowledge, principles and skills embodied in the curriculum of the accounting major appropriately and accurately;
2. Formulate efficiently and effectively communicate accounting information to users of such information;
3. Apply the regulatory framework for financial reporting;
4. Exercise professional judgment in applying accounting policies in the framing of financial reports;
5. Address real world problems irrespective of whether they can be resolved by reductionism or not;
6. Discriminate between relevant and irrelevant information in framing decisions;
7. Critically appraise financial social and environmental accounting practices employed by entities;
8. Evaluate / Judge / Test arguments, ideas and theories.
9. Demonstrate a disposition and capacity to undertake career long independent learning in the field of accounting;
10. Articulate the role the law does and can play in facilitating good commercial practice;
11. Demonstrate levels of post conventional moral reasoning (as per Kolberg’s hierarchy) in the conduct of their daily lives;
12. Articulate, observe and apply principles of good governance;
13. Assess the relevance and capacity for practical application of current and evolving global accounting practices in South Pacific Island economies;
14. Make proficient use of information systems in organisations and make critical decisions relating to the use of information technology in organisations