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Undergraduate Calendar 2014|15

Accounting Major

Bachelor of Commerce: Accounting Major

Regulations effective September 1, 2014.

The Bachelor of Commerce Accounting Major 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 Faculty of Business, 800.468.6531, or email.

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
Options 24
Required courses (Years 3 and 4) 24
Accounting Major core courses 15
Accounting Major electives 9
Other options 12
Residency requirement: A minimum of 30 credits must be obtained through Athabasca University, including ADMN 404, 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.
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 credits 21

Years 1 and 2 (60 credits)

Years 1 and 2 of the Bachelor of Commerce Program regulations also apply to the Accounting Major.

Accounting Major Years 3 and 4 (60 credits)

Required Courses (24 credits)

ACCT 356 Strategic and Competitive Analysis (3)
CMIS 351 Management Information Systems (3)
FNCE 370 Overview of Corporate Finance (3)

MGSC 368

MGSC 369

Introduction to Production and Operations Management


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 (3)
ADMN 404 Strategic Management* (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.  


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 Taxation I (3)

And one of the following courses

FNCE 401


FNCE 403



Risk Management



Accounting Major Electives (9 credits selected from the following)

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


Other Options (12 credits)

Business and Administrative Studies credits at the senior (300/400) level (6)

Any non "Business and Administrative Studies" credits at the senior (300/400) level*

*PHIL 333 Professional Ethics is strongly recommended.



Information effective Sept. 1, 2014 to Aug. 31, 2015.

Updated June 08, 2016