Bachelor of Commerce (Accounting)
This program is available to applicants residing in Canada or outside Canada.
This degree program is designed to provide students with the business and management skills necessary to become effective leaders, innovators, and entrepreneurs in today’s competitive economy. The degree offers both a practical management education and enough breadth in complementary academic subjects to prepare students to function effectively in complex private organizations or the public sector
This concentration prepares students to become an integral part of an organization’s management team or to enter public practice. Governments, nonprofits, major corporations, and small businesses all require accountants to manage their financial affairs. Upon graduation, most students choose to pursue one of the three professional accounting designations: Chartered Accountants (CA), Certified General Accountants (CGA), Certified Management Accountants (CMA). By careful selection of electives within this concentration, students can receive most or all of the possible exemptions within these professional level programs and be well prepared to write the rigorous accreditation examinations.
Concentrations in General Management, Human Resources Management, Information Systems Management, Leadership, Marketing, Public Sector Management, and Technology Management are also available within this degree program.
Admission Requirements
Normally, formal admission requires completion of a minimum of 60 applicable credits or a suitable two-year diploma program. Applicants who do not meet this requirement but possess other post-secondary credits and/or significant experiential learning may also apply and may receive credit for courses taken and/or through Prior Learning Assessment and Recognition (PLAR). Those assessed as lacking some requirements may be admitted to the degree program provisionally (pending completion of qualifying coursework).
Students who plan to complete a credential through TRU-OL must complete and submit a Program Admission/Transfer Credit form.
Note the following points:
- Those with a recognized two-year college business diploma receive a block transfer of up to 60 credits toward the degree. Other recognized diplomas are also eligible but may receive a reduced block transfer.
- Those with selected BC Institute of Technology (BCIT) business diplomas receive a block transfer of up to 72 credits toward the degree.
- Those with the Certified General Accountants' Association (CGA) foundation, advanced, and PACE levels receive block transfers of up to 90 credits toward the degree, based on compulsory courses taken in their accounting programs and the association's mandatory practical experience requirements.
- Those who have completed the Certified Management Accountants (CMA) program may apply and are normally awarded a block of 90 transfer credits for successful completion of the CMA's syllabus, entrance examination, strategic leadership, and experience requirements.
- Those in the process of completing the CMA or CGA program are eligible for provisional admission and may take TRU-OL courses concurrent to their CMA or CGA program.
- Those who completed diplomas prior to 2001 are required to provide documentation of their recent business experience and evidence of their current knowledge of the use of computers in the workplace.
Degree Requirements
As listed below, residency requirements, general education requirements, core knowledge requirements, concentration requirements, and elective requirements must be completed.
120 credits, 45 at the upper (300/400) level, with a minimum grade point average (GPA) of 2.0 over all courses applicable to the degree but taken outside any block transfer are required.
Minimum grade of C+ is required for all concentration courses (minimum C+ grade requirement is not averaged).
Students may receive up to fifty per cent of credit required for this credential through Prior Learning Assessment and Recognition (PLAR). Refer to PLAR policies or email Business and Management Studies for more information.
Residency Requirements
Minimum 15 credits of TRU coursework (distance or on-campus).
General Education Requirements (18 credits)
(may be met with lower-level or upper-level university courses; refer to general education requirements for disciplines)
3 credits in English (university-level composition and literature, e.g., TRU-OL's ENGL 100 or 102)
3 credits in Natural Science
6 credits in Social Science/Humanities
6 credits in Arts and Science electives
Core Knowledge Requirements (54 credits)
BUSM 121, Management Principles and Practices (3) or approved alternative
MATH 109, Business Mathematics (3) or MATH 150, Finite Mathematics (3) or approved alternative
STAT 102, Introduction to Probability and Statistics (3) or approved alternative
Two from the following ENGL and ADMN courses in communication:
ENGL 106, Written Communication (3)
ENGL 107, Business Communication (3)
ADMN 363, Open Communication (3) or approved alternative
CMPT at 200 or higher level or approved alternative [CMPT 215, Systems Analysis and Design I (3) is recommended for accounting concentration students]
ECON 200, Principles of Microeconomics (3) or approved alternative
ECON 201, Principles of Macroeconomics (3) or approved alternative
ADMN 222, Introduction to Human Resource Management (3) or ADMN 325, Labour Relations (3) or ADMN 366, Strategic Human Resource Management (3) or approved alternative
ADMN 231, Introduction to Financial Accounting (3) or BUSM 132, Accounting II (3)
ADMN 233, Management Accounting (3) (formerly ADMN 232) or approved alternative
ADMN 250, Introduction to Marketing (3) (formerly ADMN 350 or BUSM 151) or approved alternative
ADMN 320, Organizational Behaviour I (3) or approved alternative
ADMN 336, Financial Management (3) or approved alternative
ADMN 362, Analytical Decision Making (3) or approved alternative (Advanced Managerial Accounting may be substituted)
ADMN 390, Business Law (3) (formerly BUSM 241) or approved alternative
ADMN 460, Business and Society (3) or approved alternative
ADMN 470, Business Policy and Strategy (3) or approved alternative
Concentration Requirements (15 credits)
ADMN 331, Intermediate Financial Accounting I (3)
ADMN 333, Intermediate Management Accounting (3)
ADMN 341, Intermediate Financial Accounting II (3)
ADMN 351, Taxation (3)
One course from the following:
ADMN 402, Advanced Financial Accounting (3)
ADMN 461, Accounting Theory (3)
ADMN 463, External Auditing (3)
Elective Requirements (normally 33 credits)
Sufficient academic and/or applied credits to bring the total number of credits to 120, with 45 of the 120 credits at the upper (300 and/or 400) level
Students are responsible for consulting with their TRU-OL program advisor to ensure that courses selected are appropriate for the program of study or to meet future educational goals. Students require a Letter of Permission before registering in a course (not listed on the website) at any other post-secondary institution to complete the credential. Students who proceed without approval may find that a particular course does not meet requirements and may be subject to transfer credit assessment fees.
Email Student Services for more information.