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Bachelor of Commerce (Post Diploma) Accounting Major

Regulations amended, effective September 1, 2022.

This program is designed for students seeking a rigorous, technically based business degree comparable in content to most Bachelor of Commerce degrees in Canada. Courses in all core business areas are required, including marketing, statistics, financial accounting, management accounting, finance, economics, information systems, strategic management, organization behaviour, and commercial law.

All students in the Bachelor of Commerce program will complete a common set of core courses in Years 1, 2, 3, and 4. The core courses are the same for the general Bachelor of Commerce degree and the six majors: Accounting, Business Technology Management, Finance, Human Resources Management, Indigenous Business, and Marketing.

The Bachelor of Commerce degree is offered by Athabasca University’s Faculty of Business. For more information, phone 1-800-468-6531 or email.

Accounting Major

The Bachelor of Commerce Accounting Major offers flexibility and generous transfer arrangements to meet professional accounting association requirements. Students focus on financial and management accounting, along with taxation, auditing, and accounting information systems.

For details about earning your CPA designation, visit the Chartered Professional Accountant page of the Faculty of Business website.

There are two routes to the Bachelor of Commerce (Post Diploma):

Students presenting approved two-year college diplomas in business (or a closely related field) from an accredited college or technical institute will receive 60 credits of block transfer award toward the first two years of the Bachelor of Commerce (Post Diploma) General degree, except students from Ontario colleges, who will receive 45 credits. These students must complete additional credits in non-Business and Administrative Studies courses to reach the 60-credit requirement. Ontario students with approved three-year diplomas in business (or a closely related field) will receive a block transfer award of up to 75 credits towards this degree program. All diplomas presented must be approved for credit by Athabasca University.

Students presenting two- or three-year professional diplomas in non-business fields from an accredited college or technical institute, will receive a block transfer award of 30 credits. All diplomas presented must be approved for credit by Athabasca University. Students must also complete the required courses (30 credits) and the required and options courses in the Business-Field Diploma-Holder Route.

The Bachelor of Commerce (Post Diploma) degree is offered by Athabasca University’s Faculty of Business. For more information, phone 1-800-468-6531 or email.

 

Planning your program

Our online program plans can assist you in selecting the courses needed to fulfill your program requirements.

Athabasca University has also developed program learning outcomes that describe the career options that may be available to you upon graduating.

Enrolment restriction

Students will not be accepted into the Bachelor of Commerce program if they have:

  • a degree in administration, business, commerce or management;
  • a degree with a major or concentration in administration, business, commerce, or management; or
  • any equivalency programs from Athabasca University or another university.

Students are not permitted to obtain a second undergraduate degree in the same field or related field as their first undergraduate degree. Those students who hold an international undergraduate degree who wish to obtain a Canadian credential, or those students who wish to obtain another Bachelor’s degree in a major different than their first undergraduate degree, will be permitted in consultation with the Program Director and reviewed by the Office of the Registrar.

Regulations governing all Bachelor of Commerce students

Students complete the program regulations in effect at the time of their enrolment.

Students must have a weighted average of at least 1.7 (C-) across all courses taken at Athabasca University towards a Bachelor of Commerce degree in order to graduate.

Transfer credit will not be accepted if course(s) completed more than:

  • 10 years ago in the Business and Administrative Studies area of study at the senior (300/400) level;
  • 5 years ago in CMIS (all levels);
  • 10 years ago in Statistics (all levels).

If you are currently working in the field and provide evidence of work being completed, this restriction may be waived. Transfer credit being used to satisfy options other than those in the Business and Administrative Studies area will not be restricted.

Program structure

Program structure
Total credits in the program 120
Block transfer credit for two-year business diploma (excluding Ontario) 60
Block transfer credit for Ontario two-year business diploma 45
Required credits (Years 3 and 4) for two-year diploma 30
A minimum of 12 Business and Administrative Studies credits must be at the 400 level (including ADMN 405). 12
Residency requirement: A minimum of 30 credits must be obtained through Athabasca University in senior (300 or 400) level courses, including ADMN 405. 30
Graduation with Distinction or Great Distinction: At least 24 credits must be obtained through Athabasca University in order to be considered. 24
Maximum Prior Learning Assessment and Recognition (PLAR) credits 9

part of program structure
Block transfer credit for Ontario three-year business diploma up to 66
Accounting Major Core Course credits 15

Years 1 and 2

AU-approved college diploma

Years 3 and 4

60 credits

Business-Field Diploma-Holder Route

Required courses

(30 credits for 2-year diploma and Ontario 3-year diploma)

required courses
ACCT 355 Cost Analysis (3)
ADMN 417
or
ECON 401		 International Business Management
or
The Changing Global Economy		 (3)
CMIS 351 Management Information Systems (3)
FNCE/ECON 300 or
FNCE 370		 Financial Economics
or
Overview of Corporate Finance*		 (3)
  *Must take FNCE 370 if pursuing further ACCT or FNCE courses.  
HRMT 386 Introduction to Human Resources Management (3)
MGSC 312 Statistics for Business and Economics II (3)
MGSC 368
or
MGSC 369		 Introduction to Production and Operations Management
or
Service Operations Management		 (3)
ORGB 364 Organizational Behavior (3)
ADMN 404 Capstone I: Strategic Management (3)
ADMN 405 Capstone II: Application and Integration of Contemporary Business Topics** (3)
  **ADMN 405 must be taken with AU. Transfer credit will not be awarded. It should be taken as the last course in the program.  

Accounting Major Core courses

(15 credits)

major core courses
ACCT 351 Intermediate Financial Accounting I (3)
ACCT 352 Intermediate Financial Accounting II (3)
ACCT 460 Principles of Auditing (3)
TAXX 301 Taxation I (3)

And one of the following:

major required core courses, pick one of
FNCE 371
or
FNCE 401
or
FNCE 403		 Applications in Corporate Finance
or
Investments
or
Derivatives and Risk Management		 (3)

Accounting Major electives

(9 credits selected from the following)

major electives
Any other senior (300/400) level Accounting (ACCT), Taxation (TAXX), or Finance (FNCE) courses, or CMIS 455. (9)

Other options

(6 credits)

other options
Senior (300/400) level Non "Business and Administrative Studies" credits*

*PHIL 333 Professional Ethics or PHIL 337 Business Ethics is strongly recommended if not already taken within diploma.		 (6)

Non Business-Field Diploma-Holder Route

The block transfer award for a diploma approved by AU is 30 credits. If you present courses equivalent to the following list, or another required course within the Bachelor of Commerce program with the diploma, the block transfer award may increase up to 60 credits. All diplomas presented must be approved for credit by Athabasca University. Students complete the following courses (30 credits) and the required and options courses in the Business-Field Diploma-Holder Route list.

Required courses

(30 credits)

required courses
ACCT 250 or
ACCT 253		 Accounting for Managers
or
Introductory Financial Accounting*		 (3)
  *Students who are planning to pursue a professional accounting designation or further courses in Finance are advised to take ACCT 253.  
ADMN 232
or
ADMN 201		 Introduction to Management
or
Introduction to Business Studies		 (3)
ADMN 233 Writing in Organizations (3)
CMIS 245 Microcomputer Applications in Business (Windows) (3)
COMM 243 or
COMM 277		 Interpersonal Communication
or
Group Communication		 (3)
ECON 247 Microeconomics (3)
ECON 248 Macroeconomics (3)
LGST 369 Commercial Law (3)
MGSC 301 Statistics for Business and Economics I (3)
MATH 244 or
MATH 260 or
MATH 265 or
MATH 270		 Business Mathematics
or
Calculus for Social Sciences and Economics**
or
Introduction to Calculus
or
Linear Algebra I		 (3)
  **Recommended for students in the Finance major. (3)

NOTE: And the required and options courses in the Business-Field Diploma-Holder Route list.

Information effective Sept. 1, 2022 to Aug. 31, 2023.

Updated July 25, 2024 by Office of the Registrar (calendar@athabascau.ca)

https://www.athabascau.ca/calendar/2022/ bbe5d7340a2a55f3406c706286b5e05a