Skip To Content

Athabasca University

Bachelor of Commerce (Post Diploma) Accounting Major

Regulations effective September 1, 2020.

To the Bachelor of Commerce (Post Diploma) General Regulations

There are two routes to the Bachelor of Commerce (Post Diploma) Accounting Major.

Business-Field Diploma-Holder Route

Students presenting 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) Accounting Major, 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 66 credits towards this degree program. All diplomas presented must be approved for credit by Athabasca University.

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.

For more information on the status of this program, contact Athabasca University’s Faculty of Business at 800.468.6531, or email.

Program Plans

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

Counselling Services offers an assessment website, Mapping Your Future. Athabasca University has also developed program learning outcomes that describe the career options that may be available to you upon graduating.

Regulations Governing All Bachelor of Commerce Students

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

To graduate, students must have a weighted average of at least 1.7 (C-) across all courses taken at Athabasca University towards a Bachelor of Commerce (Post Diploma) degree.

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
Block transfer credit for Ontario three-year business diploma up to 66
Required Courses credits (Years 3 and 4) 30
Accounting Major Core Courses credits 15
A minimum of 12 Business and Administrative Studies credits must be at the 400 level (including ADMN 404 and 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 404 and 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 credits 9

Years 1 and 2 (60 credits)

AU-approved college diploma

Years 3 and 4 (60 credits)

1. Business-Field Diploma-Holder Route

Required Courses (30 credits for two-year diploma, and Ontario three-year diploma)

ACCT 355 Cost Analysis (3)
ADMN 417 International Business Management (3)
ECON 401 The Changing Global Economy
CMIS 351 Management Information Systems (3)
FNCE/ECON 300 Financial Economics (3)
FNCE 370

Overview of Corporate Finance*

* Must take FNCE 370 if pursuing further ACCT or FNCE courses.

HRMT 386 Introduction to Human Resource Management (3)
MGSC 312 Statistics for Business and Economics II (3)
MGSC 368 Introduction to Production and Operations Management (3)
MGSC 369 Service Operations Management
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 404 and ADMN 405 must be taken with AU. Transfer credit will not be awarded. These courses should be taken as the last courses 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:

FNCE 371 Applications in Corporate Finance (3)
FNCE 401 Investments
FNCE 403 Derivatives and Risk Management

Accounting Major Electives (9 credits selected from the following)

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

Other Options (6 credits)

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.

2. Non-Business-Field Diploma-Holder Route

Required Courses (30 credits)

ACCT 250 Accounting for Managers (3)
ACCT 253

Introductory Financial Accounting*

* Students who are planning to pursue a professional accounting designation are advised to take ACCT 253.

ADMN 232 Introduction to Management (3)
ADMN 233 Writing in Organizations (3)
CMIS 245 Microcomputer Applications in Business (Windows) (3)
COMM 243

Interpersonal Communication

COMM 277 Group Communication
ECON 247 Microeconomics (3)
ECON 248 Macroeconomics (3)
LGST 369 Commercial Law (3)
MGSC 301 Statistics for Business and Economics I (3)
MATH 244 Business Mathematics (3)
MATH 260 Calculus for Social Sciences and Economics
MATH 265 Introduction to Calculus I
MATH 270 Linear Algebra I

And the required and options courses in the Business Field Diploma-Holder List above.


Information effective Sept. 1, 2020 to Aug. 31, 2021.

Updated April 12 2021 by laurab

AU, CANADA'S OPEN UNIVERSITY, is an internationally recognized leader in online and distance learning.