X. Degree Programs

Bachelor of Commerce (B.Comm.)

Accounting (ACCT)

Department of Management, College of Business and Economics

By combining the conceptual and quantitative elements of accounting while promoting the integration of theory and practice, the accounting major provides graduates with the academic requirements for the postgraduate pursuit of a Professional Accounting designation. Students will develop the technical, analytical, evaluative and communication skills needed for a successful career in accounting and related management areas.

The program provides a strong foundation of accounting and general business knowledge while allowing significant opportunity to develop breadth and depth of knowledge in related areas of study. Course requirements for the postgraduate professional accounting designations vary.

For this major, 13.50 of the 20.00 credits are specified as core requirements and 6.50 electives (including the Liberal Education Requirements of 1.50 credits.) Students pursuing a professional accounting designation should visit the Department of Management website for links to the requirements for each designation.

Given the professional and applied nature of the program, there are no double majors or minors associated with the degree. Elective options enable students to select courses which support or complement their primary field of study.

Liberal Education Requirement

As part of the graduation requirement all students within the B.Comm. Program are required to complete 1.50 credits from at least two different subject prefixes as listed under the B.Comm. Program Information section of the undergraduate calendar.


Semester 1
ECON*1050 [0.50] Introductory Microeconomics
MATH*1030 [0.50] Business Mathematics
MGMT*1000 [1.00] Introduction to Business
0.50 electives
Semester 2
ACCT*2220 [0.50] Financial Accounting
ECON*1100 [0.50] Introductory Macroeconomics
HROB*2100 [1.00] Managing People in Organizations
MCS*1000 [0.50] Introductory Marketing
Semester 3
ACCT*2230 [0.50] Management Accounting
ACCT*2240 [0.50] Applied Financial Accounting
One of:
STAT*2060 [0.50] Statistics for Business Decisions
ECON*2740 [0.50] Economic Statistics
One of:
CIS*1200 [0.50] Introduction to Computing
MCS*2020 [0.50] Marketing Information Management *
0.50 electives
* Note: Students taking courses in the CA stream may take MCS*2020 in semester 3 or 4.
Semester 4
ACCT*3330 [0.50] Intermediate Financial Accounting I
ECON*2560 [0.50] Theory of Finance
MCS*3040 [0.50] Business and Consumer Law
MGMT*3320 [0.50] Financial Management
0.50 electives
Semester 5
ACCT*3280 [0.50] Auditing I
ACCT*3340 [0.50] Intermediate Financial Accounting II
ACCT*3350 [0.50] Taxation
One of:
ECON*2310 [0.50] Intermediate Microeconomics
MCS*2600 [0.50] Fundamentals of Consumer Behaviour
0.50 electives
Semester 6
ACCT*3230 [0.50] Intermediate Management Accounting
FARE*3310 [0.50] Operations Management
1.50 electives
Semester 7
ACCT*4220 [0.50] Advanced Financial Accounting
MGMT*4000 [0.50] Strategic Management
One of:
ACCT*4270 and ACCT*4350
1.00 electives
0.50 electives
Semester 8
ACCT*4230 [0.50] Advanced Management Accounting
ACCT*4290 [0.50] Auditing III
1.50 electives
University of Guelph
50 Stone Road East
Guelph, Ontario, N1G 2W1