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UBC DAP Program Curriculum

The UBC Diploma in Accounting Program consists of 11 core courses, which together lay the theoretical and practical foundation for a professional accounting career. The curriculum emphasizes the critical thinking, analytical, and communication skills necessary to be effective in an accounting role.

The 11 core courses that are required for the Diploma credential are pre-requisites for entry into the CPABC Professional Education Program (CPA PEP). Students can choose to take individual UBC DAP courses or complete the full program as well as tailor their studies to include specific CPABC PEP prerequisite electives. To view the UBC DAP – CPABC Transfer Credit Guide, click here.

In circumstances where an individual wishes to pursue the full Diploma program and has completed a course of equivalent content and rigour to one of the Foundation Level courses, exemptions may be granted.

DAP Program Schedule (pdf)


Core Courses:

Foundation Level

  BUSI 293 Introduction to Financial Accounting

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 Introduction to Managerial Accounting

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.

Prerequisite or Co-requisite: BUSI 293 or equivalent

  BUSI 335 Management Information Systems

This course 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 Finance

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.

Prerequisite or Co-requisite: BUSI 293 or equivalent

  BUSI 393 Commercial Law

Commercial 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.

Senior Level

  BUSI 353 Intermediate Financial Accounting I

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 or equivalent

  BUSI 354 Cost Accounting

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.

Prerequisite: BUSI 294 or equivalent

  BUSI 355 Introduction to Income Tax

This course 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.

Prerequisite: BUSI 293 or equivalent

  BUSI 450 Intermediate Financial Accounting II

This course 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.

Prerequisite or Co-requisite: BUSI 353

  BUSI 453 Advanced Financial Accounting

This course examines advanced financial accounting including inter-corporate investments, transactions and balances in foreign currencies, and accounting principles applicable to not-for-profit organizations.

Prerequisite: BUSI 353 and BUSI 450 (for students with a high academic standing in DAP, BUSI 450 can be taken as a co-requisite)

  BUSI 455 Principles of Auditing

This course 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.

Prerequisite: BUSI 353 and BUSI 450 (for students with a high academic standing in DAP, BUSI 450 can be taken as a co-requisite)

Electives

The following courses are offered to assist students in acquiring the pre-requisites for the CPABC Professional Education Program but are not required for the UBC Diploma in Accounting credential. Although the introductory economics (ECON 101 and 102) and statistics (BUS 291) are available through UBC DAP, it is recommended that students take these courses prior to entering the program.

  • ECON 101 Principles of Microeconomics
  • ECON 102 Principles of Macroeconomics
  • BUSI 291 Application of Statistics in Business
  • BUSI 470 Financial Management
  • BUSI 493 Strategic Management

CA, CGA, CMA Legacy Program

Until June 2017, students can also meet the CPABC Professional Education Program entry requirements by following one of the CA, CGA or CMA legacy program pre-requisite pathways. Legacy program course requirements are available through UBC DAP.