Degree structure

Degree details

Bachelor of Accounting graduates will be able to:

Integrate theoretical and technical accounting knowledge in a business context.
Knowledge, and the ability to integrate theoretical and technical accounting knowledge in a business context, is highly valued by the employers of graduates. Employers consistently rank technical skills and knowledge among the most important criteria that they consider when employing accounting graduates. The technical and theoretical accounting knowledge, and ability to integrate these areas of knowledge, that you develop in your program is also important to your success in future studies, such as the Chartered Accountants Program and CPA Program.

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.
Exercising judgement and making informed judgements is important in accounting practice and business. Graduate accountants’ ability to exercise judgement to provide solutions to accounting problems is highly regarded by employers. As part of exercising judgement to provide solutions to problems, graduate accountants can use the most recent information from a variety of sources. This information may have social, ethical, economic, regulatory, sustainability, governance and/or global perspectives.

Critical analysis and Problem solving skills
Critically apply theoretical and technical accounting knowledge and skills to provide possible solutions to routine business issues. 
Employers place a high value on graduate accountants’ ability to solve business problems and provide solutions to business issues. Problem solving ranks as one of the most important skills that employers seek when they employ accounting graduates. Critical analysis, applying accounting knowledge and skills, and problem solving are connected. They are invaluable and sought after skills.

Justify and communicate accounting advice and ideas in straightforward contexts to influence specialists and non-specialists.
Graduate accountants need strong written and oral communication skills in order to present information to various stakeholders in a logical, understandable and compelling format. They need to explain accounting advice and ideas to colleagues from both accounting and non- accounting backgrounds, and clients who may have limited accounting knowledge. This requires strong communication skills. Accountants also need strong communication skills to be able to influence an audience by clearly explaining and at times convincing the audience of the appropriateness of accounting advice and ideas. When asked to nominate which selection criteria they use most when recruiting accounting graduates, employers consistently rank communication skills as the most important criterion.

Contribute accounting expertise to a diverse team collaboratively providing possible solutions to a routine business problem in a straightforward context.
Employers seek graduate accountants who work effectively in teams. Major and day-to-day projects in business and accounting practice often require diverse teams to work together to solve problems and achieve goals. Group projects and working in teams develop the teamwork skills that employers seek. Group projects and in class team activities also give you the opportunity to work constructively with peers, learn from others, and reinforce your knowledge and understanding by explaining concepts to others. Teamwork skills is one of the top selection criteria that employers use most when recruiting accounting graduates.

Reflect on performance feedback to identify and action learning opportunities and self-improvements.
Accountants aim for continuous self-improvement in their skills and performance. It is an ongoing process. Feedback is an important factor in the process. Feedback provided during your studies is a preview of accounting practice and careers in business where graduates receive feedback from colleagues and supervisors that they are expected to reflect on, identify opportunities to learn, and improve their performance. Graduate accountants can also reflect on their experiences to identify opportunities to improve. They take responsibility for their own development, keep up to date with the changing business environment and meet deadlines.

This broad-based business degree will enable students to primarily develop expertise in professional accounting. Coupled with a dedicated industry focus and an extensive range of subject choices, the degree will produce highly employable graduates with a strong and diverse skill base.

For information about Accounting careers please refer to the following links:

Professional recognition

Graduates of the OUA Bachelor of Accounting will satisfy the educational requirements for entry to the professional program of CPA Australia (the CPA Program) and Chartered Accountants Australia and New Zealand's professional program (the Chartered Accountants Program).

Higher education via OUA

Successful completion of the Business Pathway and maintained a Grade Point Average (GPA) of 4.0 or higher.
Completed at least 4 OUA Undergraduate units and maintained a Grade Point Average (GPA) of 4.0 or higher.

Higher education

Completed the International Baccalaureate Diploma, obtaining a minimum score of 24 points and fulfilled any prerequisite requirements.


Completed the University Foundation Studies program or Australia’s Preparation Program for Adult Learners (UniSA-PAL).

Secondary education

Qualified for SACE or equivalent secondary school education: To be eligible for selection, applicants are required to have the following SACE qualifications:

  • completed 200 credits of subjects
  • achieved a grade of C1 or better in the Personal Learning Plan, 20 credits of literacy, 10 credits of numeracy and the Research Project at Stage 2;
  • achieved a grade C- or better in an additional 60 credits at Stage 2; and
  • obtained a competitive ATAR of 70 or higher.

VET studies

Completed an award from TAFE or from another registered training organisation at AQF Diploma or above and fulfilled any prerequisite requirements.

Credit can be granted for either prior studies at University of South Australia or other higher education institutions. If you wish to apply for credit towards this degree, please contact the University on 1300 361 450 or email

Accounting is a fundamental organisational tool for business planning and control. Proficiency in this specialised field can create a range of career opportunities in government and in business, management and finance across a multitude of industries.

Through a combination of required subjects and electives, students will gain knowledge and skills in many areas of Accounting and related fields. As students develop an understanding of accounting principles and practices, they explore the relationship between accounting, finance and economics, the law, management and marketing. Students will study, in detail, specialised areas including Financial Accounting, Corporate Reporting, Taxation Law, Auditing, Management Accounting and Communications. Students also have the opportunity of selecting elective subjects, so as to tailor the degree to individual needs.

Recommended Study Pattern

This degree is an OUA Pathways course, which means there is a recommended series of subjects that, once successfully completed, can be credited towards this degree. To commence the Pathway for this degree, simply select subjects from the Pathway stream below.

Students who aren't taking part in OUA Pathways are recommended to follow this study pattern:

  • Study SSK10 if you are new or returning to university study
  • Start with Level 1 core subjects
  • Study Level 2 core subjects and/or electives
  • Finish with Level 3 core subjects and/or electives

A number of subjects have undergone change over the past several years. If you have completed subjects which have been discontinued or which have had a title change, please do not complete the new subject listed. A progression checklist is also provided to assist you in tracking your progress through the degree and includes changes made to subjects in this degree over recent years.

Progression_Checklist.pdf (94KB)

Award Requirements

To qualify for the Bachelor of Accounting from University of South Australia, students must meet all of the following requirements:

  • Students must complete 24 subjects
  • Students must complete 19 set subjects
  • Students must complete 5 elective subjects
  • Students must complete at least 8 subjects through University of South Australia

Choose your subjects


Students who commenced their studies prior to 2015 should also refer to the Transition Arrangements section before choosing units 

Core Units

Bachelor of Accounting students complete a total of 19 core units:

  • eight Level 1 Core units
  • five Level 2 Core units
  • six Level 3 Core units

Students must complete the compulsory core units. Alternative units of study will only be allowed in this degree after a formal application for credit has been completed. Students must not enrol in alternative units without receiving written confirmation of their eligibility for credit.


Students must complete five elective units. These can be taken from any discipline area; however, their content must not be comparable to the Foundation or Core units (please refer to the non-approved elective list which for units which will not be approved as electives, please note this is not an exhaustive list). Students may also wish to select from the table of Recommended Elective Units provided below. These recommended elective units are complementary to your accounting studies.

Students wishing to undertake any elective unit not listed as a 'Recommended Elective Unit' or included in the approved elective list must obtain approval by emailing the Student Service Advisors at UniSA ( before enrolling.

Students who complete alternative electives without prior written approval from UniSA may not be granted credit towards the degree when applying to graduate. 

Students must select 5 Elective Units in total. Those students who have completed SSK10 as a Business Pathway unit need only complete 4 electives. Students can choose to study other units as electives if preferred but if selecting Elective Units other than those on the recommended list or on the list of previously approved electives students must obtain approval of elective choices by emailing the OUA Student Advisers at UniSA prior to enrolling.

Approved Electives - PDF 91KB

Non-Approved Electives - PDF 140KB

Please Note: Not applicable to CSP students.

Subject to degree requirements, the University of South Australia will award students with a Bachelor of Accounting upon successful completion of the appropriate Open Universities Australia subjects.

With the exception of CSP students, there is no requirement for students to register for the degree. All students must follow the subject sequence outlined in the Subjects in the Degree section above.

Once you have enrolled:

Once your enrolment has been confirmed, your details will be sent through to the University of South Australia (UniSA). Your details will then be used to send out your UniSA log in details. If you enrolled two weeks before (or earlier) to the start of the study period your log in details for the UniSA student portal will be sent out two weeks prior to the start of the study period. If you enrol during the last two weeks before the start of the study period the email will be sent the following Monday after you enrol.

If you have not received your log in details by the start of the study period date please contact UniSA directly on 1300 361 450.

Important note for continuing students: please refer to the progression checklist below when enrolling in units.

Progression_Checklist.pdf (94KB)

For students who commenced the Bachelor of Accounting prior to 2015, please see the transition document below:

Pre2015_Students_Bachelor_of_Accounting_Transition_Table.pdf (180 KB)