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UBC Diploma in Accounting Program

Curriculum

Your path to success

The UBC Diploma in Accounting Program (DAP) consists of 15 core courses (45 credits), which together lay the theoretical and practical foundation for a career in accounting and business.

The curriculum emphasizes critical thinking, analytical skills, and strategic communication tools required to succeed in today's business world.

Applicants who have previously completed courses in these topic areas at a Canadian or US university, may apply for exemption from courses when applying to the program. Further details on applying for exemption can be found here.

A passing grade of 50% or higher OR an exemption approved at the time of admission is required for each of these courses.

  • BUSI 291: Application of Statistics in Business (3 credits)
    Application of Statistics in Business will introduce you to the statistical concepts that are essential to modern business and commerce. You will gain an understanding of how statistics is used in decision-making. You will learn the critical thinking process that will allow you to assess data sources and quality, conduct data analysis, make statistical inferences and build models. The course uses Microsoft Excel for calculations and data visualization. 
  • BUSI 293: Introductory Financial Accounting (3 credits)
    Introductory Financial Accounting introduces the concepts, principles, and conventions used in preparing financial reports and interpreting financial statements. Students will develop an understanding of accounting policies, their rationale, and the implications for users of financial accounting information.
  • BUSI 294: Introductory Managerial Accounting (3 credits)
    Introductory Managerial Accounting focuses on the use of accounting systems in for and not-for-profit organizations to facilitate and influence decision making. The development of analytical skills pertaining to the identification and use of decision-relevant accounting information is emphasized.

    • Pre-requisite: BUSI 293 (Students with a strong quantitative background can opt to complete BUSI 293 as a co-requisite to BUSI 294)
  • BUSI 295: Managerial Economics (3 credits)
    Managerial Economics will introduce concepts and theories as they relate to microeconomics and macroeconomics. The first part of the course will focus on microeconomic principles as relevant to accounting; the second part will focus on macroeconomic principles, as relevant to accounting. 
  • BUSI 335: Information Systems (3 credits)
    Information System examines the use, structure, principles of operation, underlying technologies and components of Transaction Processing Systems. Transaction Processing Systems are the backbone of any information-driven activity in a modern enterprise and are used to support business decision- making, regulatory oversight, intelligence and commercial transactions. Students will explore strategic considerations in information system development and gain an understanding of data capture and organization, user interface, internal controls, e-commerce technology, and risk management.
  • BUSI 370: Business Finance (3 credits)
    Business Finance focuses on the theory and practice of corporate finance. Students will develop a working knowledge of financial markets and the quantitative and critical thinking skills required to analyze and evaluate individual and corporate financing and investment decisions.

    • Pre-requisite: BUSI 293 
  • BUSI 393: Introduction to Business Law (3 credits)
    Introduction to Business Law introduces the legal environment in which business operates. Students explore legal issues encountered in business, strategies to avoid legal problems, and develop an understanding of the legal principles used by the courts to resolve disputes.

A passing grade of 50% or higher is required for each of these courses. In addition, an overall average of 60% or higher is required, inclusive of all grades earned in each of these courses for any repeated attempts.

  • BUSI 353: Intermediate Financial Accounting I (3 credits)
    Intermediate Financial Accounting I examines the environment and conceptual framework of financial reporting; the accounting for assets; revenue and expenses; International Financial Reporting Standards by publicly accountable enterprises; and accounting standards for private enterprises. Students develop critical assessment skills for existing, competing, and proposed accounting standards in the context of investors, lenders, management, and other users/stakeholders of financial statements. 

    • Pre-requisite: BUSI 293
  • BUSI 354: Cost Accounting (3 credits)
    Cost Accounting focuses on the decision-facilitating role of management accounting and how it is used as a tool to provide information that is useful in predicting the consequences of alternative actions and in structuring the descriptions of those consequences. Students are exposed to the tools needed to find the relevant data necessary for good business decisions.

    • Pre-requisite: BUSI 294 & BUSI 370
  • BUSI 355: Introduction to Income Tax (3 credits)
    Introduction to Income Tax examines Canadian tax principles for individuals and corporations in Canada. Students will gain an understanding of the general structure of the Canadian Income Tax Act and be introduced to tax planning opportunities for individual and corporate taxpayers.

    • Pre-requisite: BUSI 293
  • BUSI 414: Data Visualization and Business Analytics (3 credits)
    Data Visualization and Business Analytics is built from the premise that technology has changed the role of the accountant and other financial professionals. A heightened awareness of systems, technology, and data analysis is becoming increasingly required of individuals in the accounting and finance fields. This course is intended to provide students with an understanding of data analytic thinking and terminology, as well as hands-on experience with data analytics tools and techniques. (Note: this course is a new requirement for the CPA Professional Education Program starting September 1, 2023). 

    • Pre-requisites: BUSI 291 & BUSI 335
  • BUSI 450: Intermediate Financial Accounting II (3 credits)
    Intermediate Financial Accounting II focuses on the application of the comparative treatments and presentations of International Financial Reporting Standards (IFRS) and Private Enterprise Standards as they apply to liabilities, equity, and related complex measurement issues and presentations. Students will become conversant in the accounting theory and end user financial information needs which underlie the two sets of Canadian financial reporting standards and attain the technical depth required to deal with more advanced measurement and disclosure issues. 

    • Pre-requisite: BUSI 353 & BUSI 370  (Students who have demonstrated a strong academic performance can opt to complete BUSI 353 as a co-requisite to BUSI 450)
  • BUSI 453: Advanced Financial Accounting (3 credits)
    Advanced Financial Accounting examines advanced financial accounting including inter-corporate investments, transactions and balances in foreign currencies, and accounting principles applicable to not-for-profit organizations. 

    • Pre-requisites: BUSI 353 & BUSI 450 (Students who have demonstrated a strong academic performance can opt to complete BUSI 450 as a co-requisite to BUSI 453)
  • BUSI 455: Principles of Auditing (3 credits)
    Principles of Auditing develops the student's  understanding of the importance of the auditing profession to society and the ability to apply auditing principles and concepts using real life cases and scenarios. The development and application of professional judgment in conducting an audit will be emphasized.

    • Pre-requisites: BUSI 353 & BUSI 450
  • BUSI 493: Strategic Management in Business(3 credits)
    Strategic Management in Business is focused on the practical application of strategic management concepts. Students take a senior management perspective and consider the role of the accounting professional in strategic analysis and decision making. This is a student-centric course, providing an interactive learning experience comprised of mini-lectures, case analysis, teamwork, and discussion. Students build analytical and decision-making skills by completing individual and team assignments. 

    • Pre-requisites: BUSI 291, BUSI 293, BUSI 294,BUSI 295,BUSI 335, BUSI 353, BUSI 370, BUSI 393 & BUSI 450

    All 15 core courses are also required to qualify for entry into the CPA Professional Education Program (PEP). For more information, click below to review the CPABC Transfer Credit Guide (UBC DAP listing can be found on page 4).

    Note that these program requirements are in place for students admitted to start UBC DAP January 2022 or later. Legacy program requirements are in place for students who started the program September 2021 or earlier.

    The following courses are cross-listed courses (COMR) offered as optional electives to allow students without a business background to take additional business foundation courses in topic areas outside of the CPA prerequisites, allowing them to build a comprehensive foundation in business fundamentals; limited seats are available in the Winter Session only.

    • BUSI 329: Principles of Organizational Behaviour (3 credits)
      Principles of Organizational Behaviour is an introductory core course in Organizational Behaviour (OB). The primary objective of this course is to teach you about the effects of organizational structures and interpersonal processes on the behaviour of individuals in organizations and the wider implications for the effectiveness and success of organizations. The main goal of the course is to help you develop interpersonal skills that will allow you to succeed in your future career in business.
    • BUSI 465: Marketing Management (3 credits)
      Marketing Management will introduce the major components of the marketing discipline, providing you an understanding of the following topics: market research, consumer behaviour, branding, consumer segmentation and targeting, positioning, pricing, distribution strategy, retailing as a way to view all marketing as well as how its distributed, and a look into integration marketing communications.

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