Curriculum Guideline

Accounting (Diploma)

Effective Date:
Program Code
DPACCT
Discontinued
No
Program
Faculty
Commerce & Business Administration
Department
Accounting
Credential Type
Diploma
Transcript Title
Accounting Diploma
Date of First Offering
Start Term
202010
End Term
202020
Institutional Unit
Accounting
Credential
Diploma in Accounting
Length of Program
Four semesters
Credits
60.00
Admissions Requirements

Applicants must meet the admission requirements listed below:

Note: Some courses in this program require students to have completed Foundations of Math 11 with a grade of C (some courses may have a higher requirement). Therefore, it is strongly recommended that you check each individual course prerequisite and ensure that you have completed requirements prior to registration. 

 

Curriculum Framework

Graduation Requirements: 

  • Successful completion of 60 credits
  • 25% (15 credits) of all coursework must be completed at Douglas College
     Course Requirements:
    To graduate from this program students need to complete 11 required courses (33 credits) and one of the two streams (27 credits); BBA or ACAF (Advanced Certificate in Accounting and Finance).  
    The ACAF stream is intended for students contemplating writing the CPA ACAF National Exam on completion of the diploma program. 
    Both the BBA and ACAF stream ladder seamlessly into the BBA Accounting program, however, students taking the ACAF stream need to be aware that once in the BBA program, they will still need to take the first and second year required courses in the BBA stream (BUSN 1210, BUSN 2429, ECON 1150, ECON 1250 and MARK1120). 
Course Number
Course Title
Credits
Select one course from the following two options:
Practical Writing
3.00
Academic Writing
3.00
Required Courses 
Computer Applications for Accounting
3.00
Introductory Management Accounting
3.00
Intermediate Accounting I
3.00
Intermediate Accounting II
3.00
Intermediate Management Accounting
3.00
Business Law Fundamentals for Accountants
3.00
Excel for Business
3.00
Systems Analysis and Design
3.00
Business Mathematics 
3.00
Fundamentals of Financial Management
3.00
Select one stream from the following two streams: Nine (9) courses (27 credits)
Stream #1: BBA
Select one option from the following two options:
     AND
     ACCT 1210
Principles of Accounting I 
AND
Principles of Accounting II
3.00
3.00
    AND
    One (1) Elective4
Principles of Accounting I & II
AND
Select one course from the CBA Faculty
3.00
3.00 
Required courses:
 Management Essentials
3.00
 Business Statistics
3.00
 Principles of Microeconomics
 3.00
 Principles of Macroeconomics
 3.00
 Introductory Marketing
 3.00
Two (2) Electives4
 Select two 1000-4000 level courses from ACCT, BUSN, CSIS, ECON, FINC or MARK
 6.00
 Stream #2: ACAF  
Select one of the following two options:
     AND
     ACCT 1210
Principles of Accounting I 
AND
Principles of Accounting II
3.00
3.00
    AND
    One (1) Elective
Principles of Accounting I & II
AND 
Select one course from ACCT 4080, ACCT 4180, or ACCT 4880 
3.00
3.00 
Select one course from the following three options, this cannot be one of elective chosen above:
Public Sector Accounting
3.00
Not-For-Profit Accounting
3.00
Applied External Audit
3.00
Required Courses for ACAF Stream:
Income Tax I
3.00
Income Tax II
3.00
Advanced Financial accounting
3.00
Ethics and Workplace Skills
3.00
Auditing
3.00
Business Applications
3.00
Total Credits
 
60.00
1 

1BUSN 1320 may be substituted for BUSN 1005 in the BBA stream; BUSN 1320 and BUSN 3720 may be substituted for BUSN 1005 in the ACAF stream.

 For students contemplating enrolling in the Chartered Professional Accounts (CPA) Advanced Certificate in Accounting and Finance (ACAF) or Professional Education Program (PEP), CPA requires that students successfully complete either (i) BUSN 1005 or (ii) BUSN 1320 and BUSN 3720 to satisfy its law requirements for ACAF or entrance into PEP.

 For the BBA stream:

 i) students that are contemplating enrolling in the BBA program should take BUSN 1320 rather than BUSN 1005 in the diploma program; and

ii) students may, but are not required to, take BUSN 3720 as an open elective in the diploma program.

 For the ACAF stream:

 i) when ACCT 1235 is taken, rather than ACCT 1110 and ACCT 1210, BUSN 3720 will satisfy the open elective requirement; and

ii) when ACCT 1110 and ACCT 1210 are taken, BUSN 3720 must be taken in addition to the other required courses. This means that students must take a minimum of twenty-one courses to earn their ACAF stream Accounting Diploma.

2Students who have already taken MATH 1125, can substitute the course for FINC 1231

3Students who have already taken MATH 1160, can substitute the course for BUSN 2429 
4Elective(s) : 1000-2000 level courses must be university transferable. A university transferable course is a course that transfers to one of the 5 Research Universities - SFU, UBC, UBCO, UNBC or UVIC – according to the BC Transfer Guide. 
5For ACAF, a minimum grade of "C" is required in each of the following courses:  ACCT 1222, ACCT 2320, ACCT 3310, ACCT 3410, ACCT 3420, ACCT 3370, ACCT 3470, ACCT 4080, ACCT 4180, ACCT 4510, ACCT 4750, ACCT 4580, ACCT 4880, ACCT 4890 AND FINC 2340
6ACCT 3370 and ACCT 3470 meet both the Technical and Applied tax course requirements of the CPA ACAF program, provided that they are both completed at Douglas College.