Bachelor of Business (Accounting and Management)
The Bachelor of Business (Accounting and Management) is the only undergraduate program offered by the Finance and Management Department at the Port Moresby (POM) Campus through the full-time mode of study.
The program was recently implemented in 2025 and is expected to reach full implementation by 2028, when the current cohort of students progresses to their final year of study.
The program aims to equip students with the knowledge and skills to think critically and reflectively, demonstrate professional values, knowledge, skills and attitudes, and solve problems in a variety of settings while considering both local and international perspectives. To achieve these aims, the program pursues strategies to develop students’ capabilities to work effectively both independently and collaboratively; locate, organise, analyse, synthesise and evaluate information using sound research knowledge and skills; communicate effectively in written and spoken English and through visual media; and use information and communication technologies, along with other relevant technologies, effectively.
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Accounting Foundations 1
Study Period: Semester OneUnit code: BS124
Credit points: 15
Campus: Port Moresby
Accounting is an information system designed to enable the preparation of financial statements that will provide relevant information for the making of economic decisions. This unit will focus on accounting information systems for non-incorporated businesses. Students should understand accounting fundamentals including the users of accounting information; assumptions and principles underlying accounting; the meaning of the terms asset, liability, owner’s equity, revenue and expense; the accounting systems for unincorporated single and multiple owner businesses. -
Business Communications
Study Period: Semester OneUnit code: BS116
Credit points: 15
Campus: Port Moresby
Managers need a highly developed understanding of interpersonal and corporate communication skills in oral and written forms. This unit forms the foundation unit of students’ studies in Business. It is designed to provide understanding of the theory and practice of inter-personal communication skills, including verbal and non-verbal behaviour, assertion, empathetic listening, interaction management, interpersonal communication and problem-solving. It also explores the different forms of communication within the business context to assist aspiring business professionals with communication decision- making. -
Business Ethics
Study Period: Semester OneUnit code: BS113
Credit points: 15
Campus: Port Moresby
This unit is a concise overview of the relevance and application of moral philosophy to all those involved in business and employment. It is the ideal introduction for beginning students of applied philosophy, business or management ethics.
It requires students to critically understand and engage in discussions on ethical issues affecting one’s personal and professional life and the evaluation of these ethical issues from the Business and Christian perspective. It is concerned about what is right, fair, just or good: about what we ought to do, not just what is the case or what is most acceptable or expedient. It explores the various ethical theories and principles and relates them to contemporary issues. This book is a concise overview of the relevance and application of moral philosophy to all those involved in business and employment. It is the ideal introduction for beginning students of applied philosophy, business or management ethics. -
Computing and Word Processing
Study Period: Semester OneUnit code: IS117
Credit points: 15
Campus: Port Moresby
Technology, computers and the Internet, are indispensable tools in almost all kind of activities in professional and private life. End-User Computing and Word unit provides students with necessary knowledge and skills to function confidently and efficiently in computer-based environment. The unit familiarizes students with the Windows environment, file management and Internet skills. Since the word processing is the most fundamental application, the unit also provides comprehensive introduction to the basics of document formatting using word-processing.
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Accounting Foundations 2
Study Period: Semester TwoUnit code: BS125
Credit points: 15
Campus: Port Moresby
This unit continues the study commenced in Accounting Foundations 1. It emphasizes skill development and extends applications and analysis undertaken in the preceding unit. It examines transactions and events in more complex settings and deals with assets, liabilities, and different business structures. Principles, concepts and policies underpinning accounting action are elaborated. -
Business Statistics
Study Period: Semester TwoUnit code: BS126
Credit points: 15
Campus: Port Moresby
This unit provides students with an understanding of basic statistical concepts and techniques used in handling the tools necessary for general statistical knowledge, inference, decision-making and familiarization with statistical software. It would develop the essential analytical skills necessary for decision making within a business environment. It also allows students to better analyze and understand business related data; and the use of Excel to generate output that can be analyzed. -
Management Principles
Study Period: Semester TwoUnit code: BS115
Credit points: 15
Campus: Port Moresby
This unit examines organizations and their activities from a number of perspectives. The role of the organization viewed from the perspectives of the society to which it is accountable, and the economy within which it operates, is examined. It provides knowledge on the principles and practices of management and the roles of manager in an organization. It evolves around the functions of managers. It also addresses additional areas relevant to the unit as well as developing skills that will be valuable in student’s career. -
Principles of Economics
Study Period: Semester TwoUnit code: BS118
Credit points: 15
Campus: Port Moresby
By introducing students to a small number of core economic concepts and tools, and by demonstrating their wide ranging application, BS118 provides them with the opportunity to improve decision making in all domains of their lives and better understand aspects of the business and policy environments in which they operate both individually and collectively. It also highlights the use of key economic concepts that can assist people in their role as managers to form successful competitive strategies and to run more profitable firms.
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Business Law
Study Period: Semester OneUnit code: BS120
Credit points: 15
Campus: Port Moresby
This unit provides students the knowledge and understanding of the PNG law and PNG business law as well as the legal requirements for the formation and operation of various entities carrying on business activities in PNG. -
Financial Accounting A
Study Period: Semester OneUnit code: BS211
Credit points: 15
Campus: Port Moresby
This unit provides students with a set of inter-related concepts defining the nature, purpose and broad contents of financial reporting. It focuses on the development and communication of financial information for external users primarily through general-purpose financial statements. It also considers the design and implementation of accounting information systems as a data model for resource allocation and management of an organization. It includes consideration of current trends in information management and the changing regulatory requirements. -
Principles of Marketing
Study Period: Semester OneUnit code: BS212
Credit points: 15
Campus: Port Moresby
Effective marketing is not about learning a series of facts, but comes from systematic critical thinking and reasoned application of underlying principles in a dynamic marketplace. This unit provides the principles, interpretation and analytical frameworks and challenges students to use them to make better marketing decisions. As such, it establishes a foundation for subsequent in-depth marketing units and provides an understanding of the application and role of marketing within the broader business environment. -
Spreadsheet Management
Study Period: Semester OneUnit code: IS113
Credit points: 15
Campus: Port Moresby
Electronic spreadsheets now replace hand-written financial record keeping and calculating in the small or home office environment. As well, the typical “what-if” analysis feature of spreadsheets facilitates decision-making. Skills in spreadsheets management are, therefore, essential for those entering the business world. With a commonly used software application this skills-based unit explains the fundamental principles and practical skills required to produce accurate calculations in worksheets with a professional appearance
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Database Management
Study Period: Semester TwoUnit code: IS115
Credit points: 15
Campus: Port Moresby
This unit introduces students to fundamental concepts of database systems as key components of information systems, particularly in office environments where the recording and retrieval of data related to staff, clients, and stock are essential. Students will develop competence in using a relational database management (RDBMS) to logically organize data through the creating of tables using fields and records. The unit emphasizes organizing and linking tables, and using queries to search, extract, and manipulate data efficiently. Students will apply these skills in practical, business-related contexts such as personal management, inventory tracking, patients and financial record keeping. -
Financial Accounting B
Study Period: Semester TwoUnit code: BS215
Credit points: 15
Campus: Port Moresby
This unit is the continuation of BS211. It focuses on the financial accounting sequence of investing, common accounting disclosures of a business and the other dimensions of corporate financial accounting and reporting. Accounting issues along corporate governance, consolidation of accounting issues in accordance with International Financial Reporting System (IFRS) on corporate reporting are also explored. -
Management Accounting
Study Period: Semester TwoUnit code: BS230
Credit points: 15
Campus: Port Moresby
This unit examines how cost information is generated and used within organizations. To this end, a number of different costing and budgeting techniques are explained and demonstrated. It deals also with understanding the mechanics of each technique. It is important that students can recognize which technique is most appropriate for particular situations. The unit provides a solid introduction to management and cost accounting as a standalone unit, or provides a conceptual basis for further study in other programs. -
Taxation 1
Study Period: Semester TwoUnit code: BS217
Credit points: 15
Campus: Port Moresby
The unit is introduces the students to income tax laws and regulations that apply to Papua New Guinea. The unit also prepares the students for professional accounting examinations. The unit will focus on introduction to income tax laws for individuals, resident and non-resident, companies and other business and allowable deductions to businesses.
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Accounting Theory and Applications
Study Period: Semester OneUnit code: BS325
Credit points: 15
Campus: Port Moresby
This unit addresses the advanced aspects of accounting with particular emphasis on accounting theories and how they assist us in understanding current accounting practice and accounting standards. It focuses on the relationship between the theoretical concepts and current policies and practices. Knowledge of historical and contemporary issues also gives students an opportunity to understand the rationale for the existence of current accounting policies and practices, and the directions in which accounting policies may develop. -
Fundamentals of Financial Management
Study Period: Semester OneUnit code: BS324
Credit points: 15
Campus: Port Moresby
This unit introduces the core concepts of finance and the tools of financial decision making in the context of PNG and international environments. Concepts include time value of money, risk and return and capital structures. The unit is to develop an understanding of the basic practices of finance management from the standpoint of the firm. It also develops the students’ practical skills in the identification and analysis of financial problems. -
Strategic Management Accounting
Study Period: Semester OneUnit code: BS323
Credit points: 15
Campus: Port Moresby
This unit focuses on the role of management accounting in formulating and implementing business strategies. The unit provides students with an in-depth understanding of advanced management accounting techniques used to support strategic decision-making, performance evaluation, and resource allocation in modern organizations.
Students will explore topics such as strategic cost management, balanced scorecard implementation, value chain analysis, and risk management in financial decision-making. The course emphasizes real-world application through case studies, problem-solving exercises, and industry-relevant scenarios. -
Taxation 2
Study Period: Semester OneUnit code: BS314
Credit points: 15
Campus: Port Moresby
This unit is a continuation of BS217 Taxation 1. Students are trained further to assist and represent clients before government agencies in relation to business and company tax matters. The unit focuses on tax laws of PNG pertaining allowable deductions to business such as tax treatment of business expenses, depreciation, specific tax incentives for industry, taxation for non-residents and overseas income, tax administration taxation of resource projects.
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Business Research 1
Study Period: Semester TwoUnit code: BS326
Credit points: 15
Campus: Port Moresby
This unit aims to prepare students to analyze and interpret data collected for their research project. The theoretical component of this unit introduces different data analysis techniques suitable for qualitative and quantitative types of research. The practical component of the unit develops skills for coding, analyzing and interpreting quantitative and qualitative data and writing up a research report. The student researchers will present their research reports towards the end of the semester to a panel of markers as scheduled. -
Company Law
Study Period: Semester TwoUnit code: BS328
Credit points: 15
Campus: Port Moresby
The unit introduces the student to background and development of Company Law and its application under the PNG setting. It provides the student with a sound knowledge of the basic principles and laws governing formation, organization, constitution and management of companies. Likewise, this unit is designed to enable students to further understand the operations of companies by exposing them to the various methods of addressing problems, and requires student’s familiarization of the liquidation of companies. -
Financial Risk Management
Study Period: Semester TwoUnit code: BS327
Credit points: 15
Campus: Port Moresby
The course discusses the risk management framework for financial institutions under the Basel II accord and the transition to the Basel III accord. In particular, the course covers credit, market, interest rate in the balance sheet and operational risks. Students are taught to calculate regulatory and economic capital and to calculate the capital requirements for the institution as a whole. It aims to give an overview of the risks faced by financial institutions and how they can be managed. -
Human Resource Management
Study Period: Semester TwoUnit code: BS317
Credit points: 15
Campus: Port Moresby
This unit introduces students to the basic elements of human resource management (HRM) as a method of organizing the workplace. They would critically assess the relationship between strategy and the core HRM approaches to the quality of working life. They will locate HR strategies within their organizational, business, demographic, economic, legislative and industrial contexts. At all times it focuses about maximizing the synergies between the employees and the employer without forgetting organizational goals’ achievement.
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Auditing and Assurance 1
Study Period: Semester OneUnit code: BS427
Credit points: 15
Campus: Port Moresby
This unit provides students with profound knowledge and skill on evaluating objectively evidences to form an opinion pertaining to the assertions’ validity of financial reports prepared by a company. It focuses on GAAP; GAAS and audit procedures’ applications to train students formulate independent auditor’s report that conforms to the standards of the accounting professions. It also hones students become future internal auditors of PNG’s private or government agencies and/or as external practicing auditors. -
Business Research 2
Study Period: Semester OneUnit code: BS429
Credit points: 15
Campus: Port Moresby
This unit equip students with knowledge and skills necessary to complete a sound research project planned for and initiated in BS326. After the collection of the data during their fieldwork, students are introduced to techniques of qualitative and quantitative data recording, reduction and analysis, and to research reporting. -
Contemporary Accounting Issues
Study Period: Semester OneUnit code: BS430
Credit points: 15
Campus: Port Moresby
This unit provides a study of contemporary issues in financial and management accounting, logic and theory development, perspectives on accounting regulation, and public sector accounting. It concentrates on critical analyses of extant and alternative accounting systems. BS420 focuses on a broad range of resources, which incorporate accounting standards and literature from PNG and other jurisdictions. The unifying theme throughout the segment is measurement. -
Corporate Finance
Study Period: Semester OneUnit code: BS426
Credit points: 15
Campus: Port Moresby
The unit’s objective is to explore the theory and application of corporate finance issues at an advanced level, and to equip students with the required depth of knowledge and skill expected of a professional. It revises basic financial concepts, valuation techniques and topics covered in earlier finance courses. This prepares the students to learn more complicated theoretical issues and analytical techniques, and enable them to apply their knowledge to a real life corporate finance project.
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Auditing and Assurance 2
Study Period: Semester TwoUnit code: BS428
Credit points: 15
Campus: Port Moresby
This unit deals more on auditing transactions and balances and completing the audit as programmed. It further develops the knowledge and enhances the skills of the students on assurance services (attest functions - financial audit, management audit and compliance audit); the application of auditing standards for public and non-public companies, deepening the students’ ability to audit the various accounts along Assets, Liabilities, Capital, Expenses and Income accounts. -
Business Information Management
Study Period: Semester TwoUnit code: BS419
Credit points: 15
Campus: Port Moresby
This unit underscores the methodological importance of accurate, relevant, timely and complete data for effective and “evidence-based” decision making for business and industry. The unit will train the students how to support decisions with the right information at the right time and using technology to collect process and disseminate information to improve delivery of products and services to customers. -
Computerized Accounting
Study Period: Semester TwoUnit code: BS431
Credit points: 15
Campus: Port Moresby
This unit equips students with the use of computer software with Attache’ payroll program in applying their knowledge of accounting and management. Students will complete tutorial activities and a practice set as part of their training in becoming proficient in the use of this computer software program to meet the need and demand of the labour market. -
Project Feasibility and Development of Enterprise
Study Period: Semester TwoUnit code: BS417
Credit points: 15
Campus: Port Moresby
This unit is designed to enable the students to learn how to do a feasibility study or business plan and then actually do their own project proposal. The students are expected to understand the importance of feasibility study, learn the process involved in conducting a feasibility study and learn by doing a feasibility study. A discussion of the topic business environment and entrepreneurship, and its role in the development of PNG economy is likewise integrated in the study of this unit.
Career opportunities and pathways for graduates.
Typical career paths pursued by graduates of the Bachelor of Business (Accounting and Management) program include careers in accounting, banking, finance, human resource management, marketing, business administration, entrepreneurship, public administration, and management positions within private companies, government departments, and non-government organizations in Papua New Guinea.
Graduates are employed as accountants, finance officers, auditors, banking officers, human resource officers, business managers, marketing officers, administrative officers, and entrepreneurs. Many graduates also pursue professional advancement through further studies and professional certifications.
Through partnerships with private and government sectors, the program provides professional work-integrated learning experiences that prepare graduates for employment in diverse business environments.
Entry Requirements
Applicants are required to have completed 4 years of secondary school or equivalent from a recognised institution.
A minimum grade of “B” in English, a grade of “B” in Mathematics A, as well as “B’s” in all other subjects are required at the Grade 12 level of secondary schooling.
Applicants need to fill-in the DWU application forms specific to their status as School Leaver or Non-School Leaver and pay the necessary fee(s).
School Leavers are required to indicate DWU as their first choice.
