Bachelor of Commerce: Accounting Major
Regulations effective September 1, 2004

Athabasca University has developed program learning outcomes that describe the career options that may be available to you upon graduating. Students complete the program regulations in effect at the time of their enrolment.

Building on the Bachelor of Commerce program is Athabasca University's new major in Accounting. The curriculum was selected after careful review of the three major professional accounting programs in Canada: CA (Chartered Accountants), CGA (Certified General Accountants), and CMA (Certified Management Accountants). The major core and options courses will be delivered by a combination of e-Classes® and individualized-study course delivery methods. For more information on this program contact Athabasca University School of Business at 888-449-8813.

Athabasca University advisors have developed a program plan to assist you. Counselling Services offers an assessment Web site, "Mapping Your Future: Your Career and Athabasca University."


Enrolment Restriction

Students holding a degree in administration, business, commerce or management; or a degree with a major, concentration, or any equivalency programs from Athabasca University or another university will not be accepted into the Bachelor of Commerce, Accounting Major program.

There are no course entrance requirements.

  Program Structure  
  Total credits in the program 120
  Required courses (Years 1 and 2)   36
  Required courses (Years 3 and 4)   24
  Core Accounting courses (Years 3 and 4)   15

Humanities, Science, or Social Science at the
junior (200) level

  Humanities, Science, or Social Science at the
senior (300 or 400) level
  Administrative Studies at any level     3
  Administrative Studies at the senior
(300 or 400) level
  Accounting major electives     9
  Minimum Athabasca University (residency
requirement) credits
  Maximum Prior Learning Assessment and
Recognition credits
  At least 30 credits must be obtained through Athabasca University in Years 3 and 4, including ADMN 404 (residency requirement).
  Years 1 and 2 (60 credits)

The regulations for Years 1 and 2 of the Bachelor of Commerce program also apply to the Accounting major. All Administrative Studies courses will be offered as e-Class® (subject to a minimum number of registrations) courses or as individualized-study courses with or without online enhancements. E-Class® courses involve grouped study with two entry points per year. Semesters will be 15 weeks in length.
  Years 3 and 4 (60 credits)
  Required Courses (24 credits)
ACCT 356 Strategic and Competitive Analysis (3)
ADMN 404 Business Policy* (3)
ADMN 404 must be taken with AU. Transfer credit will not be awarded. ADMN 404 should be taken as the last course in the program.  
CMIS 351 Management Information Systems (3)
FNCE 370 Overview of Corporate Finance (3)
MGSC 368 Introduction to Production and Operations

MGSC 369 Service Operations Management (3)
MKTG 396 Introduction to Marketing (3)
ORGB 364 Organizational Behaviour (3)
  A senior (300 or 400) level Organizational Behaviour course other than ORGB 364


  Accounting Major Core Courses
(15 credits. Some of the following courses are in development.)
ACCT 351 Intermediate Financial Accounting I (3)
ACCT 352 Intermediate Financial Accounting II (3)
ACCT 460 Principles of Auditing (3)
TAXX 301 Introduction to Income Taxation (3)
  And one of the following courses  
FNCE 401 Investments
FNCE 403 Risk Management (in development)  
  Accounting Major Electives
(9 credits selected from the following)

Any senior (300 or 400) level accounting (ACCT), taxation (TAXX),


  Finance (FNCE) courses not included as core courses. (6)
CMIS 455 Accounting Information Systems (3)

Other Options (12 credits)


Administrative Studies credits at the senior
(300 or 400) level


Non-Administrative Studies options (Humanities, Science, Social Science, or Applied Studies courses) at the senior (300 or 400) level (6)



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 • Information effective Sept. 1, 2004 to Aug. 31, 2005.
 • Links: Web Unit, Privacy & Conditions. © Athabasca University.
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