X. Degree Programs

Bachelor of Commerce (B.Comm.)

Accounting (Co-op) (ACCT:C)

Department of Management, Gordon S. Lang School 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.

The Co-op program in Accounting is designed to facilitate the transition of students from academic studies to a professional career by enhancing the integration of theory and practice.

Program Requirements

The Co-op program in Accounting is a five year program including four work terms. Students must complete a Fall and Winter work term, and must follow the academic work schedule (also found on the Co-operative Education website: https://www.recruitguelph.ca/cecs/). Please refer to the Co-operative Education program policy with respect to adjusting this schedule.

Accounting Academic and Co-op Work Term Schedule
Year Fall Winter Summer
1 Academic Semester 1 Academic Semester 2


2 Academic Semester 3

COOP*1000 Work Term I

Academic Semester 4
3 Academic Semester 5 COOP*2000 Work Term II Academic Semester 6
4 COOP*3000 Work Term III COOP*4000 Work Term IV Off
5 Academic Semester 7 Academic Semester 8 N/A

To be eligible to continue in the Co-op program, students must meet a minimum 70% cumulative average requirement after second semester, as well as meet all work term requirements. Please refer to the Co-operative Education program policy with respect to work term performance grading, work term report grading and program completion requirements.

For additional program information students should consult with their Co-op Co-ordinator and Co-op Faculty Advisor, listed on the Co-operative Education web site.

Credit Summary (21.50 Total Credits)

13.00 - Required Core Courses

1.00 - Restricted Electives (see semester 7 & 8)

1.50 - Liberal Education Electives

4.50 - Free Electives

1.50 – Co-op work terms

Note: A minimum of three Co-op work terms including a Fall and Winter are necessary to complete the Co-op requirement. *A fourth Co-op work term is optional and if completed, the total number of credits will equal 22.00

The recommended program sequence is outlined below.


Semester 1 -- Fall
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 -- Winter
ACCT*1240 [0.50] Applied Financial Accounting
COOP*1100 [0.00] Introduction to Co-operative Education
ECON*1100 [0.50] Introductory Macroeconomics
HROB*2090 [0.50] Individuals and Groups in Organizations
1.00 electives
Semester 3 -- Fall
ACCT*2230 [0.50] Management Accounting
ACCT*3330 [0.50] Intermediate Financial Accounting I
MCS*1000 [0.50] Introductory Marketing
STAT*2060 [0.50] Statistics for Business Decisions
0.50 electives
Winter Semester
COOP*1000 [0.50] Co-op Work Term I
Semester 4 -- Summer
ACCT*3280 [0.50] Auditing I
ACCT*3340 [0.50] Intermediate Financial Accounting II
ACCT*3350 [0.50] Taxation
MCS*2020 [0.50] Information Management
0.50 electives
Semester 5 -- Fall
FARE*3310 [0.50] Operations Management
FIN*2000 [0.50] Introduction to Finance
HROB*2290 [0.50] Human Resources Management
1.00 electives
Winter Semester
COOP*2000 [0.50] Co-op Work Term II
Semester 6 -- Summer
ACCT*3230 [0.50] Intermediate Management Accounting
MCS*3040 [0.50] Business and Consumer Law
MGMT*3020 [0.50] Corporate Social Responsibility
MGMT*3320 [0.50] Financial Management
0.50 electives
Fall Semester
COOP*3000 [0.50] Co-op Work Term III
(Eight month work term in conjunction with COOP*4000)
Winter Semester
COOP*4000 [0.50] Co-op Work Term IV
(Eight month work term in conjunction with COOP*3000)
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