Australian National University
Master of Commerce (Advanced)
- Delivery: Face to Face
- Study Level: Postgraduate
- Duration: 24 Months
- Course Type: Master's
Achieve an advanced level of study in one or more accounting disciplines, which necessitates completing research preparation coursework and a research thesis in an accounting area.

Course overview
The program is taught by research-active academic staff. Students are exposed to professional and scholarly academic research in accounting, enhancing their academic competence. Students will also acquire research skills in accounting and demonstrate the ability to undertake independent research.
Key facts
What you will study
The Master of Commerce (Advanced) requires the completion of 96 units, which must consist of:
Compulsory coursework
66 units from completion of the following compulsory courses:
- Contemporary Issues in Accounting
- Financial Statements and Reporting
- Corporate Accounting
- Commercial Law
- Analysis of Financial Reporting
- Seminar in Research Method in Commerce
- Master Sub-Thesis (Commerce)
- Introductory Statistics for Business and Finance
Entry requirements
To be eligible for admission to the course, applicants must present the following:
- A bachelor's degree or international equivalent in a cognate discipline with a minimum GPA of 6.0/7.0.
Ranking and English language proficiency: At a minimum, all applicants must meet program-specific academic/non-academic and English language requirements. Admission to most ANU programs is competitive. Therefore, meeting all admission requirements does not automatically guarantee entry. In line with the university's admissions policy and strategic plan, an assessment for admission may include competitively ranking applicants based on specific academic achievement, English language proficiency and diversity factors. Applicants will first be ranked on a GPA ('GPA1') calculated using all but the last semester (or equivalent) of the bachelor's degree used for admission purposes. If required, ranking may further be confirmed based on one of the following:
- For admission purposes, a GPA ('GPA2') calculated on the penultimate and antepenultimate semesters (or equivalent) of the bachelor's degree is used.
- Demonstrating higher-level English language proficiency.
Before enrolment in this ANU program, all students who gain entry will have their bachelor's degree reassessed to confirm that they have met the minimum requirements.
Recognition of Prior Learning
You may be able to get credit for your course based on prior formal, non-formal or informal learning. To apply, you will need to provide supporting documentation outlined by the university. Contact the university for more information.
Outcomes
Learning Outcomes
- Integrate advanced theoretical and technical accounting knowledge in a business context, including issues in accounting research and research methods in accounting.
- Exercise independent judgement to analyse and provide possible solutions to emerging and advanced accounting problems in complex contexts using where appropriate social, ethical, economic, regulatory, sustainability, governance and/or global perspectives.
- Critically apply advanced theoretical, technical accounting knowledge and research-based skills to evaluate emerging and advanced accounting problems and to conduct a research-based project.
- Justify and communicate accounting ideas and theoretical issues to both specialists and non-specialists.
Fees and FEE-HELP
Annual indicative fee in 2025: $37,520 (domestic full-fee paying place)
A student’s annual fee may vary in accordance with:
- The number of units studied per term.
- The choice of major or specialisation.
- Choice of units.
- Credit from previous study or work experience.
- Eligibility for government-funded loans.
All students are required to pay a services and amenities fee.
Student fees shown are subject to change. Contact the university directly to confirm.
FEE-HELP loans are available to assist eligible full-fee paying domestic students with the cost of a university course.