Why Study/Key Benefits

The Bachelor of Commerce (Agriculture and Professional Accounting) at Lincoln University is a four-year full-time degree combining agriculture, primary-industry management, agribusiness and professional accounting. It is designed for students who want to understand both the commercial operation of agricultural businesses and the accounting and financial systems that support them. The programme is particularly relevant to students interested in leadership roles across farming, agribusiness, accounting and management.

Key benefits include:

• Combines agricultural production and farm-management knowledge with accounting and commerce.
• Provides a pathway towards the academic requirements of CPA Australia, Chartered Accountants Australia and New Zealand (CA ANZ), and ACCA, subject to each professional body's current requirements.
• Develops knowledge of agricultural systems, agribusiness, accounting, finance, commercial law and strategic management.
• Includes at least 30 weeks of hands-on practical experience.
• Provides exposure to both primary-industry operations and professional accounting.
• Develops skills in accounting and financial reporting as well as agricultural production-management analysis.
• Can prepare graduates for leadership positions in agribusiness, farming, accounting and management organisations.

Programme Structure and Subjects/Topics

The current Lincoln programme structure combines commerce, accounting, finance, agricultural systems and agribusiness.

Year 1

Semester 1:

• LWST 114 – Introduction to Commercial Law
• ECON 113 – Economies and Markets
• MGMT 103 – Primary Industry Systems
• COMM 112 – Financial Information for Business

Semester 2:

• ACCT 101 – Accounting Fundamentals
• Two required agriculture-related electives selected from the approved list
• One elective.

The Semester 2 required agriculture choices include:

• ANSC 105 – Animal Science
• SOSC 106 – Soil Science I
• PLSC 104 – Plant Science I.

Year 2

Semester 1:

• ACCT 203 – Accounting Information Systems
• MGMT 201 – Principles of Agricultural Systems or MGMT 214 – Horticultural Systems
• Suggested elective
• Elective

Semester 2:

• ACCT 202 – Management Accounting
• MGMT 222 – The Agribusiness Environment
• MGMT 203 – Agricultural Systems and Sustainability
• MGMT 202 – Analysis of Agricultural Systems or MGMT 216 – Horticultural Management Analysis.

Suggested Year 2 electives include:

• ANSC 213 – Livestock Production Science
• PLSC 204 – Plant Production Systems
• SOSC 224 – Soil Management.

Year 3

Semester 1:

• FINC 204 – Financial Management
• MGMT 316 – Evaluating Agricultural Systems
• ACCT 211 – Financial Accounting
• MGMT 318 – Opportunity Analysis in Agricultural Systems

Semester 2:

• COMM 111 – Introductory Statistics
• MGMT 317 – Strategic Management in Agricultural Systems
• MGMT 340 – Agribusiness Strategic Management
• Elective.

Year 4

Semester 1:

• ACCT 302 – Auditing
• ACCT 306 – Taxation
• ACCT 308 – Advanced Management Accounting
• Elective

Semester 2:

• ACCT 310 – Advanced Financial Accounting
• LWST 201 – Commercial Law I
• Elective
• Elective.

Disciplines/Specialisations

The programme is an integrated specialist Bachelor of Commerce rather than a degree where students choose from several separately named majors.

Its principal disciplines include:

• Agriculture
• Agribusiness
• Agricultural systems
• Agricultural sustainability
• Farm and primary-industry management
• Accounting
• Professional accounting
• Financial management
• Management accounting
• Financial accounting
• Auditing
• Taxation
• Commercial law
• Business economics
• Statistics
• Horticultural systems.

Programme Highlights

• Four years full-time.
• 480 credits.
• Eight semesters.
• Lincoln University Campus.
• Combines agriculture and commerce.
• Strong professional-accounting component.
• Academic pathway towards CPA Australia, CA ANZ and ACCA requirements.
• At least 30 weeks of practical work.
• Practical exposure to farming and allied industries.
• Strong accounting and financial-management content.
• Agricultural systems and sustainability content.
• Agribusiness and strategic-management content.
• International career relevance across agriculture, accounting, finance and agribusiness.

Career Outcomes

Lincoln states that graduates are in demand for leadership roles in accounting and management firms across agribusiness and farming in New Zealand and Australia.

Potential career areas include:

• Agribusiness accounting
• Professional accounting
• Agricultural business management
• Farm business management
• Agribusiness consulting
• Management accounting
• Financial accounting
• Auditing
• Taxation
• Financial management
• Agricultural systems management
• Primary-industry advisory roles
• Agricultural and rural business analysis.

Important special requirements include:

• 480 credits must be completed.
• All compulsory courses must be passed.
• No more than 165 credits can be at 100 level.
• At least 105 credits must be at 300 level.
• 30 credits must come from specified 100-level agriculture/land-based subjects.
• A further 30 credits must come from approved agriculture/land-based subject codes.
• At least 30 weeks of approved practical work is required.
• Students need competence in driving vehicles for practical work.
• Two practical-work reports are required.

International Student Visa Requirements

International students normally require a New Zealand Fee Paying Student Visa for this programme unless they already hold another visa permitting the proposed study.

Immigration New Zealand currently requires applicants to:

• Have an offer of place from an approved education provider.
• Have sufficient funds to pay tuition fees or hold an acceptable scholarship.
• Have sufficient funds for living costs or an acceptable sponsor.
• Have acceptable medical and travel insurance.
• Meet health and character requirements.
• Demonstrate genuine reasons for studying in New Zealand.
• Show that they can leave New Zealand at the end of their stay.

Current Fee Paying Student Visa information states:

• Cost: from NZ$850.
• Maximum stay: up to 4 years.
• 80% of applications are currently processed within 8.5 weeks.
• International students are strongly encouraged to apply approximately three months before intended travel.