
Business Administration - Accounting
Faculty of Management
Gather and analyze financial information to see beyond “the numbers.” - Unknown

Program Overview
We educate future leaders in accounting and position them for success in the business world and beyond.
Immerse yourself in innovative courses in Financial Accounting, Management Accounting, Assurance, Taxation, and Integrated Cases.
Gain critical thinking skills. Help to identify problems and opportunities that provide financial context to stakeholders in the business world.
Students interested in becoming a Chartered Professional Accountant (CPA) can start their journey by earning their BBA in Accounting. As a pathway to the (CPA) designation, the Faculty of Management is committed to working with the CPA Association.
In addition, a BBA in Accounting provides students with the flexibility of multiple career options around the globe.
Take part in internships and co-op options, which offer students a chance to work in a professional environment and gain valuable experience.
Small classes allow for more interaction among students and direct access to professors.
In today's global work world, accountants are in high demand and accounting careers are on the rise!
Career Outlook
The Faculty of Management is committed to working with the CPA Association to ensure broad career opportunities for our graduates. Rest assured knowing there is a multitude of career options to explore. Career paths include, but are not limited to:
- Accountant (CPA - Chartered Professional Accountant)
- Accounting Payable
- Accounts Receivable
- Banking
- Bankruptcy Trustee
- Bookkeeper
- Budget Analyst
- Consulting
- Entrepreneur
- External Auditor
- Financial Analyst
- Financial Planner
- Internal Auditor
- Management Consultant
- Payroll Clerk
- Small Business
- Tax Advisor
- CRA
Program Details
Program language:
English
Delivery method:
On Campus
Please contact the email above, and our recruitment team will get back to you!
Admission Requirements
Ontario High School Applicants
Program Prerequisites:
- 1 grade 12 English U/M course; 1 grade 12 U/M Math courses; 4 other grade 12 U/M courses
- A minimum overall average of 70% in the 6 best grade 12 U/M courses
*Students admitted with no math will be required to successfully complete MATH 1912
Additional information for applicants who have completed Advanced Placement courses.
Additional information for applicants who have completed the International Baccalaureate.
Applicants from outside an Ontario High School
International Students
Canadian High School Applicants from outside Ontario
Applicants from Colleges
Applicants from other Universities
Mature Students
How To Apply
Canadian Applicants
If you are a Canadian citizen or permanent resident, you must complete your application through the Ontario Universities Application Center (OUAC).
For detailed instructions on the application process, see the How to Apply: Canadian Undergraduate Applicants page.
Apply Now as a Domestic Applicant
International Applicants
If you’re an international applicant, you must fill out the International Application Form.
For detailed instructions on the application process, see the How to Apply: International Students page.
Degree Options
Effective September 2016, COMM course codes have been replaced with ACCT, FNCE, HROB, MGMT, MKTG and OPER codes. This table explains the course equivalencies to help students and others understand the transition to the new COMM course codes in the BBA program.
Bachelor of Business Administration in Accounting
Students must follow these regulations in order to meet graduation requirements.
Available on-site only.
Core BBA requirements (60 credits, min. grade C):
ACCT 1001E Using Financial Information
COSC 1702E Computer Applications II or COSC 1701E**
ECON 1006E Introduction to Microeconomics
ECON 1007E Introduction to Macroeconomics
MGMT 1001E Foundations of Management
MGMT 2006E Sustainable Management, Corporate Ethics and Social Responsibility
3 credits of first year MATH (excluding MATH 1911 and MATH 1912)*
3 credits of Indigenous content (may include courses from a list designed by the Faculty of Arts, and may be taken in upper years)
*Students admitted with 1 credit of Grade 12 mathematics must take MATH 1912 E Elementary Calculus as an elective.
**Students may be exempted from the Computer Applications course if they have passed an equivalent course. They will need to take another 3 credits of electives instead.
Upper Years required courses
ACCT 2011E Management Accounting
FNCE 3006E Financial Management
HROB 2001E Introduction to Organizational Behaviour
HROB 2002E Management of Human Resources
MGMT 2007E Commercial Law
MGMT 4033E Strategic Management
MKTG 2006E Marketing Management
OPER 2006E Introduction to Management Science
OPER 3006E Operations Management
OPER 4147E Management Information Systems
STAT 2066E Business Statistics
One of the three following courses:
FNCE 4027E International Finance
MGMT 3006E International Management
MKTG 4041E International Marketing
Specialization in Accounting requirements (27 credits, min. grade C):
a) Required courses (12 credits):
ACCT 2001E Introductory Accounting II
ACCT 3011E Intermediate Financial Accounting I
ACCT 3031E External Auditing I
ACCT 4021E Personal Taxation
b) Elective Courses (15 credits chosen from the following list)
ACCT 4031E Corporate Taxation
ACCT 4051E Advanced Accounting Topics II
ACCT 4001E Advanced Management Accounting
ACCT 4011E Advanced Accounting Topics I
ACCT 4126E Integration and Problem Solving for the Professional Accountant
OPER 4147E Management Information Systems
Note to students:
The above program will fulfill the requirements to meet the BBA – Option in Accounting.
Students wishing to pursue their CPA Designation should consult with the Chair of the Department and the CPA Ontario Website to ensure that their program of study includes all courses required to enter the CPA Professional Education Program.
In addition to the above list of courses, those students wishing to pursue their CPA Designation may wish to include some of the following courses as part of the balance of their 120 credit hour degree:
FNCE 4006E Applied Corporate Finance
FNCE 4017E Management of Financial Institutions
ECON 2106E Intermediate Microeconomics I
ECON 3016E Public Finance I
MATH 1036E Calculus I
Elective credits (33 credits), which must include 12 non-BBA credits.
Note:
• Mandatory BBA courses cannot be counted towards a specialization.
• A student cannot obtain credits for both JURI 2306 and MGMT 2007.
• A student must normally succeed in all ACCT 2011, MGMT 3006, FNCE 3006, MKTG 2001, HROB 2001, HROB 2002, OPER 3006 courses prior to starting MGMT 4033 or MGMT 4033 must be part of the last 30 credits taken during the BBA program.
Co-op option
The Co-op option allows a student to obtain a BBA within four years, including one year of work experience.
A student wishing to pursue the Co-op option must obtain a minimum grade of C for the following courses: MGMT 1001, MGMT 1007, ACCT 1001, STAT 2066 and OPER 2006 and 6 credits BBA courses at the 2000 level before the first Co-op placement. The student must also pass an interview within the Faculty of Management. Co-op placements can be credited as FNCE/MGMT/MKTG 3816 (3 credits) for the first placement, and FNCE/MGMT 4815 (6 credits) for the second placement, when the student satisfies the requirements for these courses.
Co-op placements normally take place over the summer following the second year of the BBA program and over the January to August period preceding the fourth year of the BBA program.
Minor in Accounting
Mandatory Courses (12 credits):
ACCT 1001E Understanding and Using Financial Information
ACCT 2001E Introductory Accounting II
ACCT 2011E Management Accounting
ACCT 3011E Intermediate Financial Accounting I
Elective Courses (12 credits) from the following list:
ACCT 3001E Management Accounting II
ACCT 3021E Intermediate Financial Accounting II
ACCT 3031E External Auditing
ACCT 4001E Advanced Management Accounting
ACCT 4011E Advanced Financial Topic I
ACCT 4021E Personal Taxation
ACCT 4031E Corporate Taxation
ACCT 4051E Advanced Accounting Topic II
OPER 2106E Management Information Systems
MGMT 2007E Commercial Law
FNCE 3006E Financial Management I
FNCE 3007E Financial Management II
BBA PROGRAM REGULATIONS
In order to graduate with a BBA degree, a student must:
1) Satisfy all the stated requirements for the degree
2) Complete 120 credits with minimum overall GPA of 3.5 for non-honours and 5.5 for honours degree
3) Complete 60 credits of required courses (BBA core requirements), with a minimum grade of C in each course after no more than two attempts per course.
4) Complete 60 credits of elective courses which must include at least 12 credits BBA courses and 12 credits in non-BBA courses.
5) Receive a grade of at least C in BBA elective courses
6) Count no more than 48 credits in 1000 and 9100 level courses
Academic Standing
A student in the BBA program is in good academic standing if he or she meets the following conditions:
1) Has satisfied all conditions of admission.
2) Has attained a minimum grade of C in each of the required courses (60 credits).
3) Has attained an overall GPA of at least 3.5 on all passed courses
4) Has failed no more than 6 credits in an academic year or in 30 consecutive credits
Note: The BBA program requires a grade of C for all required BBA courses. A student who does not obtain this minimum must repeat the course as soon as possible or abandon the program.
Probation
A student who fails to attain good academic standing in a given academic year or in 30 consecutive credits will be allowed to continue in the program on probation for no more than one academic year or 30 consecutive credits. If after this time a student has not attained good academic standing, he or she must withdraw from the program.
Withdrawal
A student will be required to withdraw from the program if he or she meets one or more of the following conditions:
1) Does not satisfy all the conditions of admission within the first 30 credits.
2) Has failed more than 42 credits.
3) Has not achieved good academic standing in two academic years or 60 consecutive credits.
4) Has failed a required course twice.
Transfer from the general BBA to a specialized BBA program
A student can at any moment ask to be transferred into one of the specialized BBA programs and retain the credits already obtained for courses passed with the minimum required grade. The student is required to satisfy all the conditions of the new program and may have to take over 120 credits in order to satisfy the requirements of the option chosen.
Specialization courses are offered over a two-year rotation. It is the responsibility of the student to plan mandatory specialization courses choices over the last semesters of the program according to the chosen curriculum.
Transfer from the H.B.Com. to the B.B.A. programs (general or specialized)
An H.B.Com. student can at any moment ask to be transferred into one of the B.B.A. programs and retain the credits already obtained for courses passed with the minimum required grade. The student is required to satisfy all the conditions of the new program and may have to take over 120 credits in order to satisfy the requirements of the option chosen if they transfer after the second year of the program.
SPAD 1016 and 1017 are considered equivalent to MGMT 1001 and 1007 respectively, but only when it comes to prerequisites for BBA 2000-level courses.
SPAD 2036 AND SPAD 2037 are equivalent to MKTG 2006 and 2011.
SPAD 4006 is equivalent to a BBA 4000 level course (not a specific course...just that it meets the requirement as a BBA 4000-level elective).
SPAD 4005 (Internship) is equivalent to FNCE/MGMT/OPER 4995.
Second specialization
BBA students may attempt obtaining a second specialization but must be aware that most advanced courses are rotated over two years by most departments. Obtaining a second specialization is therefore likely to oblige the student to plan for at least an extra Fall or Winter semester of study, as these courses are rarely offered in the Spring-Summer session or online.
A second specialization must include 27 credits. In situations where the second specialization contains mandatory credits overlapping those of the first specialization, substitute courses will have to be identified by the Chair of the department, taking into account availabilities of courses.
Second minor (for students outside the Faculty of Management)
Students may attempt obtaining a second minor but must be aware that most advanced courses are rotated over two years by most departments. Obtaining a second minor is therefore likely to oblige the student to plan for at least an extra Fall or Winter semester of study, as these courses are rarely offered in the Spring-Summer session or online.
A second minor must include 24 credits. In situations where the second minor contains mandatory credits overlapping those of the first minor, substitute courses will have to be identified by the Chair of the department responsible for that minor (within the Faculty of Management), taking into account availabilities of courses.
Sample Courses
*For more specific details on the program, please review the BBA Student Guide
This course will provide students with an overview of the role of financial information in society and in their own lives. It will increase awareness of ethical and public policy issues. Content includes an exploration of the uses of financial information in decision making from the perspectives of managers, owners, creditors, governments, and other users. This is followed by an examination, in more detail, of issues involving income, cash flow, and economic resources from either management or owners' and creditors' points of view. The focus is "learning to learn" based on an interactive environment as well as individual efforts. Integral to this approach is the extensive use of real financial statement data. Throughout the course students will use excerpts from annual reports of corporations, reprinted as they originally appeared. Students will have ample opportunity to develop analytical and problem-solving skills as well as communication skills. Cross-listed with ADMN 1126. (lec 3) cr 3. Students cannot retain credit for both COMM 1106 and ACCT 1001.
This course takes the view that business is an exciting process and that accounting is the perfect window through which to understand how economic events affect businesses. Knowledge of accounting for business is worthwhile because all of us relate to companies in one or more of the following ways: as investors, managers, customers, creditors, government regulators, observers or critics. This course stresses underlying concepts, but it makes them concrete with profuse illustrations, many taken from corporate annual reports. A major objective is to equip students with enough fundamental concepts and terminology so that they can comprehend a typical corporate annual report. PREREQ: ACCT-1001(formerly COMM 1106), minimum C. (lec 3) cr 3. Cross-listed with ADMN 1107. Student cannot retain credits for both COMM 1107 and ACCT 2001.
This course is an introduction to management accounting and provides an overview of relevant information for decision-making on such matters as short run decision-making and long run decision-making. The course covers such topics as cost and revenue behaviour; alternate choice decisions under uncertainty; CVP analysis; differential cash flows; and operating budget and capital budget decisions. Cross-listed with ADMN 3106. PREREQ: ACCT 1001 (formerly COMM 1106, minimum C. (cst 3) cr 3. Students may not retain credit for COMM 2016, COMM 2015 and ACCT 2011.
This course builds on the relevant information for decision-making introduced in COMM 2016 with an emphasis on the use of information in the administration of organizations. It deals mainly with the organization's information system, the purpose of which is to facilitate decision-making and motivation of management. To this end, the course is concerned with cost accounting systems; decision support systems; financial/cost policy design; and management control systems design. PREREQ: ACCT 2011 (formerly COMM 2016) minimum C. (cst 3) cr 3. Students may not retain credit for COMM 2017, ADMN 3107, COMM 2015 and ACCT 3001.
The objective of the course is to examine the objectives of the Canadian financial reporting environment and the conceptual framework underlying accounting. The course focuses on developing skills in how to use accounting facts and procedures in various business contexts and understanding the how as well as the why of accounting. Detailed coverage will include the issues related to measurement, recording and reporting of assets and revenue recognition. PREREQ: ACCT 2001 (formerly COMM 1107) minimum C. (lec 3) cr 3. Cross-listed with ADMN 2106. Students cannot retain credit for both COMM 3016 and ACCT 3011.
A continuation of Intermediate Financial Accounting I, this course continues to develop skills and strives to achieve a balanced discussion of conceptual and procedural elements. Detailed coverage will include the issues related to measurement, recording and reporting of liabilities and equity, accounting for taxes, pensions, and leases. PREREQ: ACCT 3011 (formerly COMM 3016) minimum C. (lec 3) cr 3. Cross-listed with ADMN 2107. Students cannot retain credit for both COMM 3017 and ACCT 3021.
This course provides students with an understanding of the theory of auditing and the professional practice environment. Topics include reporting matters, professional ethics and legal requirements, theory of audit evidence and internal control evaluation, and planning and sampling theory. The course encompasses auditing in both a computerized and non-computerized environment. PREREQ: ACCT 3011 (minimum C). (lec 3) cr 3. Cross-listed with ADMN 4827. Students cannot retain credit for both COMM 4127 and ACCT 3031.
This course builds on the material covered in COMM 2016/7 and is aimed at students who are pursuing professional careers in accounting. The course reviews and elaborates on the nature of cost accounting information systems for product and service costing, budgeting, control, performance evaluation and strategic cost management. PREREQ: ACCT 3001 (formerly COMM 2017) minimum C. (lec 3) cr 3. Cross-listed with ADMN 4866. Students cannot retain credit for both COMM 4167 and ACCT 4001.
The course focuses on developing skills to exercise professional judgment and to apply generally accepted accounting principles. Emphasis is placed on both the theoretical basis and the technical application and method of presentation for each advanced topic. Detailed coverage will include the issues related to measurement, recording and reporting of intercorporate investments, business combinations, consolidated financial statements, foreign currency transactions, foreign currency financial statements, and segment and interim reporting. PREREQ: ACCT 3021 (formerly COMM 3017) minimum C. (lec 3) cr 3. Cross-listed with ADMN 4836. Students cannot retain credit for both COMM 4136 and ACCT 4011.
This course examines the taxation of individuals from an accounting perspective and is structured to enable accounting students to apply the material discussed in the course to an actual problem situation which demonstrates the application of the tax provisions to realistic situations. The primary teaching method is the presentation of sample taxation problems with solutions that demonstrate the application of various methods of approaching actual problems in income taxation. The course starts with liability for income tax, discusses employment, business and property income, and ends with the computation of tax for individuals. PREREQ: ACCT 2001 (minimum C). (lec 3) cr 3. Cross-listed as ADMN 4816. Students cannot retain credit for both COMM 4116 and ACCT 4021.
This course examines the taxation of corporations from an accounting perspective and is structured to enable accounting students to apply the provisions of the Income Tax Act to realistic situations. The primary teaching approach is the presentation of sample taxation problems with solutions that demonstrate the application of various methods of approaching actual corporate taxation problems. The course starts with the computation of taxable income for corporations, goes on to deal with the taxation of private corporations, corporate distribution, capital gains deferrals and the taxation of trusts and partnerships. PREREQ: ACCT 4021 (formerly COMM 4116) minimum C. (lec 3) cr 3. Cross-listed with ADMN 4817. Students cannot retain credit for both COMM 4117 and ACCT 4031.
The objective of this course is to examine current topics in accounting. Emphasis is placed on users, objectives, decision making and professional judgment. Topics will vary depending on the release of new accounting standards. Detailed coverage will include the issues related to measurement, recording and reporting of financial instruments, nonprofit organizations and public sector financial reporting. PREREQ: ACCT 3021 (formerly COMM 3017) minimum C. (lec 3) cr 3. Cross-listed as ADMN 4837. Students cannot retain credit for both COMM 4137 and ACCT 4051.
This course is a 560 hour educational, management related, supervised employment practicum for upper-year students in the School of Commerce and Administration. PREREQ: COMM 2017, 2027, 2037, 2047, or 2056 and SPAD equivalents or permission of the instructor. (exp) cr 6. Students cannot retain credits for both COMM 4995 and FNCE 4965.
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