Bachelor of Commerce: Accounting Major
Regulations effective September 1, 2005

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). For more information on this program contact Athabasca University's School of Business, 888.449.8813, or e-mail.

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." Athabasca University has also 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.


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
  Accounting major core courses (Years 3 and 4)   15
  Residency requirement. At least 30 credits must be obtained through Athabasca University, including ADMN 404, in Years 3 and 4.
  Maximum Prior Learning Assessment and
  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.
  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)
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  
  Accounting Major Electives
(9 credits selected from the following)

Any other senior (300 or 400) level accounting (ACCT) , taxation (TAXX) or Finance (FNCE) courses.

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, 2005 to Aug. 31, 2006.
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