Bachelor of Commerce
(Four years—120 credits)
Regulations effective September 1, 2006


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 e-Commerce and/or Accounting Major.


The e-Commerce Major is intended for students with a career focus in the areas of e-Commerce and management information systems, and is delivered using online systems.

The Accounting Major is designed for students wishing to pursue an accounting career, and offers flexibility and generous transfer arrangements to meet professional accounting association requirements. Students will focus on financial, management and taxation accounting, along with auditing and accounting information systems.

The Bachelor of Commerce degree is offered by Athabasca University's School of Business, 888.449.8813, or e-mail.

Degree Conversion Provision

The degree conversion provision is available to Athabasca University students who have been awarded a three-year AU degree and wish to convert to a four-year degree. Students with the three-year AU Bachelor of Administration degree may convert that degree into the four-year Bachelor of Commerce program. For more information about this regulation, please review the Degree Conversion Provision Policy.

Classroom Setting

In addition to completing this degree through online and distance learning, you have the option to take Bachelor of Commerce courses in a classroom setting at Grande Prairie Regional College in Alberta. Refer to Sections 9.3 and 9.4 for more information.

Enrolment Restriction

Students who hold 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 General Program or its two majors.

Regulations Governing all Bachelor of Commerce Students

Students must have a weighted average of at least 1.7 (60 percent) across all courses taken at Athabasca University towards a Bachelor of Commerce degree in order to graduate.

Students must complete the regulations that are in effect at the time they enrol in the program.



Bachelor of Commerce: Accounting Major

  Bachelor of Commerce: e-Commerce Major  

Program Structure

  Total credits in the program 120
  Required courses (Years 1 and 2) 36
  Required courses (Years 3 and 4) 24
  Residency requirement. At least 30 credits must be obtained through Athabasca University in Years 3 and 4. These 30 credits must include ADMN 404 (3 credits) plus 12 credits from the list of required courses for Years 3 and 4.
  Maximum Prior Learning Assessment and
  Years 1 and 2 (60 credits)



Required Courses (36 credits)


ACCT 253 Introductory Financial Accounting (3)
ACCT 355 Cost Analysis (3)
ADMN 232 Administrative Principles (3)
ADMN 233 Writing in Organizations (3)
CMIS 311 Case Studies in Management Information Systems or  
CMIS 245 1. Microcomputer Applications in Business (Windows)*
*strongly recommended
COMP any junior (200) or senior (300/400) level COMP course
ECON 247 Microeconomics (3)
ECON 248 Macroeconomics (3)
LGST 369 Commercial Law (3)
MATH 265 Introduction to Calculus I
MGSC 301 Statistics for Business and Economics I*
* strongly recommended
MATH 215 Introduction to Statistics
MATH 216 Computer-Oriented Approach to Statistics (3)
MGSC 312 Statistics for Business and Economics II (3)
  English (at the junior or senior level) (3)


Options* (24 credits)


Administrative Studies at the junior (200)
or senior (300 or 400) level




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


*A maximum of 3 credits in any area of study at the preparatory (100) level can be taken in the above 12 credits. 2.




Humanities, Science or Social Science at the senior (300 or 400) level)

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

Options (36 credits)



Humanities, Science or Social Science at the senior (300 or 400) level




Administrative Studies at the senior (300
or 400) level with a minimum of 9 credits
at the 400 level


1. CMIS 245 was added in March 2010 and grandfathered.

  2. This change was made in Jan. 2010 and has been grandfathered.  

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 • Information effective Sept. 1, 2006 to Aug. 31, 2007.
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