Thompson Rivers University

Open Learning

Business and Management Studies

Bachelor of Commerce (Accounting)

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) or 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.

* This program is available to applicants residing in Canada or outside Canada.

Admission Requirements

Normally, formal admission requires completion of a minimum of 60 applicable credits or a suitable two-year business 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 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 PLAR 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 PLAR credits for successful completion of the CMA's syllabus, entrance examination, Strategic Leadership program 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.

  • If a computer course was taken more than seven years prior to admission to this program and the student wishes to apply this course towards a specific computer course requirement, then the student must demonstrate currency in that topic to the satisfaction of TRU-OL, in order to be granted the desired transfer credit. This restriction does not apply to computer courses used for unspecified elective credit.

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 (3000/4000) 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).
  • Degree requirements may be met with credits earned by 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)

Core Knowledge Requirements (54 credits)

  • ACCT 1221, Accounting II (3) or BBUS 2211, Introduction to Financial Accounting (3)
  • BBUS 2541, Management Accounting (3) (formerly ADMN 232) or approved alternative
  • BBUS 2721, Organizational Behaviour I: The Individual and Work Groups (3) or approved alternative
  • BBUS 3031, Business and Society (3) or approved alternative
  • BBUS 3121, Financial Management (3) or approved alternative
  • BBUS 3431, Introduction to Marketing (3) (formerly ADMN 350 or BUSM 151) or approved alternative
  • BBUS 3621, Analytical Decision Making (3) or approved alternative (BBUS 4251, Advanced Managerial Accounting may be substituted)
  • BBUS 3811, Introduction to Human Resource Management (3) or BBUS 3841, Labour Relations (3) or BBUS3661, Strategic Human Resource Management (3) or approved alternative
  • BBUS 3931, Business Law (3) (formerly BUSM 241) or approved alternative
  • BBUS 4701, Business Policy and Strategy (3) or approved alternative
  • CMPT at 2000 or higher level or approved alternative [COMP 2159, Systems Analysis and Design I (3) is recommended for accounting concentration students]
  • ECON 1901, Principles of Microeconomics (3) or approved alternative
  • ECON 1951, Principles of Macroeconomics (3) or approved alternative
  • MATH 1071, Fundamentals of Mathematics for Business and Economics (3) or MATH 1091, Business Mathematics (3) or MATH 1101, Finite Mathematics (3) or approved alternative
  • MNGT 1211, Management Principles and Practices (3)
  • STAT 1201, Introduction to Probability and Statistics (3) or approved alternative
  • Two from the following ENGL and BBUS courses in communication:
    • BBUS 3631, Open Communication (3) or approved alternative
    • ENGL 1061, Written Communication (3)
    • ENGL 1071, Business Communication (3)

Concentration Requirements (15 credits)

One course from the following:

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 (3000 and/or 4000) 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.

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