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.

Students pursuing a professional accounting designation should visit the Department of Management website for links to the requirements.

Elective options enable students to select courses which support or complement their primary field of study.

Degree Requirements (20.00 Total Credits)

13.00 - Required Core Courses

1.00 - Restricted Electives (see semester 7 & 8)

0.00 – MGMT*1100 (Business Career Preparation)

1.50 - Liberal Education Electives

4.50 - Free Electives

The recommended program sequence is outlined below.


Semester 1
ACCT*1220 [0.50] Introductory Financial Accounting
ECON*1050 [0.50] Introductory Microeconomics
MATH*1030 [0.50] Business Mathematics
MGMT*1000 [1.00] Introduction to Business
Semester 2
ACCT*1240 [0.50] Applied Financial Accounting
ECON*1100 [0.50] Introductory Macroeconomics
HROB*2090 [0.50] Individuals and Groups in Organizations
MCS*1000 [0.50] Introductory Marketing
0.50 electives
Semester 3
ACCT*2230 [0.50] Management Accounting
MCS*2020 [0.50] Information Management
MGMT*1100 [0.00] Business Career Preparation
STAT*2060 [0.50] Statistics for Business Decisions
1.00 electives
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
HROB*2290 [0.50] Human Resources Management
0.50 electives
Semester 6
ACCT*3230 [0.50] Intermediate Management Accounting
FARE*3310 [0.50] Operations Management
MGMT*3020 [0.50] Corporate Social Responsibility
1.00 electives
Semester 7 - Fall
ACCT*4220 [0.50] Advanced Financial Accounting
Semester 8 - Winter
ACCT*4230 [0.50] Advanced Management Accounting
Semester 7 or 8 - Fall or Winter
MGMT*4000 [0.50] Strategic Management
Two of:
ACCT*4270 [0.50] Auditing II
ACCT*4290 [0.50] IT Auditing and Data Analytics
ACCT*4340 [0.50] Accounting Theory
ACCT*4350 [0.50] Income Taxation II
ACCT*4440 [0.50] Integrated Cases in Accounting
2.50 electives
Note: ACCT*4270 and ACCT*4350 are offered in the Fall only. ACCT*4290, ACCT*4340 and ACCT*4440 are offered in the Winter only. Students may take MGMT*4000 in either Fall or Winter.
University of Guelph
50 Stone Road East
Guelph, Ontario, N1G 2W1