{"id":2321,"date":"2022-10-31T12:02:24","date_gmt":"2022-10-31T19:02:24","guid":{"rendered":"https:\/\/blogs.ubc.ca\/ubcdapsandbox\/?page_id=2321"},"modified":"2026-05-12T14:21:14","modified_gmt":"2026-05-12T21:21:14","slug":"curriculum","status":"publish","type":"page","link":"https:\/\/blogs.ubc.ca\/myubcdap\/courses\/curriculum\/","title":{"rendered":"Curriculum"},"content":{"rendered":"\n<!-- COURSES HEADER IMAGE -->\n<figure class=\"page-header-image header-border\"><img decoding=\"async\" src=\"http:\/\/blogs.ubc.ca\/myubcdap\/files\/2022\/08\/header-academicsuccess2.jpg\" alt=\"\" class=\"wp-image-106\"><div class=\"subpage-header\">Courses, Money &amp; Enrolment<\/div><\/figure>\n\n\n\n<div class=\"wp-block-columns content-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:32%\">\n<!-- COURSES SIDE NAV -->\n<div class=\"subpage-menu-container\">\n\t<div class=\"subpage-menu-header\" style=\"letter-spacing:0.75px\">COURSES, MONEY &amp; ENROLMENT<\/div>\n\t<div class=\"subpage-menu-current\"><a class=\"subpage-menu-link\" href=\"#subpage-top\">Curriculum<\/a><\/div>\n\t<div class=\"subpage-menu\"><a class=\"subpage-menu-link\" href=\"https:\/\/blogs.ubc.ca\/myubcdap\/courses\/planning\">Program Planning &amp; Pathway<\/a><\/div>\n\t<div class=\"subpage-menu\"><a class=\"subpage-menu-link\" href=\"https:\/\/blogs.ubc.ca\/myubcdap\/courses\/course-schedules\/\">Course Schedules<\/a><\/div>\n\t<div class=\"subpage-menu\"><a class=\"subpage-menu-link\" href=\"https:\/\/blogs.ubc.ca\/myubcdap\/courses\/course-registration\/\">Registering for Courses<\/a><\/div>\n\t<div class=\"subpage-menu\"><a class=\"subpage-menu-link\" href=\"https:\/\/blogs.ubc.ca\/myubcdap\/courses\/enrolment-requirements\">Enrolment Requirements<\/a><\/div>\n\t<div class=\"subpage-menu\"><a class=\"subpage-menu-link\" href=\"https:\/\/blogs.ubc.ca\/myubcdap\/courses\/program-completion-requirements\">Program Completion Requirements<\/a><\/div>\n\t<div class=\"subpage-menu\"><a class=\"subpage-menu-link\" href=\"https:\/\/blogs.ubc.ca\/myubcdap\/courses\/voluntary-program-withdrawal\">Voluntary Program Withdrawal<\/a><\/div>\n\t<div class=\"subpage-menu\"><a class=\"subpage-menu-link\" href=\"https:\/\/blogs.ubc.ca\/myubcdap\/courses\/finances\">Finances &amp; Scholarships<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:1%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:67%\">\n<ul id=\"subpage-top\" class=\"wp-block-list breadcrumb\">\n<li><a href=\"https:\/\/blogs.ubc.ca\/myubcdap\/\" data-type=\"URL\" data-id=\"https:\/\/blogs.ubc.ca\/myubcdap\/\">Home<\/a><\/li>\n\n\n\n<li>Courses, Money &amp; Enrolment<\/li>\n\n\n\n<li>Curriculum<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:52px;font-style:normal;font-weight:700\">Curriculum<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The following courses are offered through the Diploma in Accounting Program and are grouped by foundation level, senior level and career enhancing courses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a detailed list of program completion requirements for your program start date, please see <a href=\"https:\/\/blogs.ubc.ca\/myubcdap\/courses\/program-completion-requirements\/\" data-type=\"URL\" data-id=\"https:\/\/blogs.ubc.ca\/myubcdap\/courses\/program-completion-requirements\/\">Program Completion Requirements<\/a>. <\/p>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<section class=\"wp-block-ubc-tabs ubc-accordion-tabs rights-tabs\" data-selected-tab=\"0\"><ul class=\"ubc-accordion-tabs__tab-list\" role=\"tablist\"><li role=\"presentation\"><a role=\"tab\" aria-controls=\"section-0\" aria-selected=\"true\" class=\"ubc-accordion-tabs__tabs-trigger js-tabs-trigger\" href=\"#section-0\">Foundation level courses<\/a><\/li><li role=\"presentation\"><a role=\"tab\" aria-controls=\"section-1\" aria-selected=\"false\" class=\"ubc-accordion-tabs__tabs-trigger js-tabs-trigger\" href=\"#section-1\">Senior level courses<\/a><\/li><li role=\"presentation\"><a role=\"tab\" aria-controls=\"section-2\" aria-selected=\"false\" class=\"ubc-accordion-tabs__tabs-trigger js-tabs-trigger\" href=\"#section-2\">Career enhancing courses<\/a><\/li><\/ul>\n<section index=\"1\" class=\"wp-block-ubc-tab ubc-accordion-tabs__tabs-panel js-tabs-panel active\" id=\"section-f3c3a3b8-3f13-48b4-a843-0bd29f4b1994\" role=\"tabpanel\" aria-labelledby=\"tab-f3c3a3b8-3f13-48b4-a843-0bd29f4b1994\"><div class=\"ubc-accordion-tabs__accordion-trigger js-accordion-trigger\" aria-controls=\"section-f3c3a3b8-3f13-48b4-a843-0bd29f4b1994\" tabindex=\"0\">Foundation level courses<div class=\"ubc-accordion-tabs__accordion-trigger-icon\"><span class=\"label--open\">Open<\/span><span class=\"label--close\">Close<\/span><svg aria-hidden=\"true\" focusable=\"false\" viewBox=\"0 0 20 20\"><rect class=\"vert\" height=\"18\" width=\"2\" fill=\"currentColor\" y=\"1\" x=\"9\"><\/rect><rect height=\"2\" width=\"18\" fill=\"currentColor\" y=\"9\" x=\"1\"><\/rect><\/svg><\/div><\/div><div class=\"content\">\n<h4 id=\"foundation\" class=\"wp-block-heading\">Foundation level courses<\/h4>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table table__page table__curriculum\"><table><tbody><tr><td><strong>Course number<\/strong><\/td><td><strong>Course description<\/strong><\/td><\/tr><tr><td>BUSI_V 291<\/td><td><strong>Applications of Statistics in Business (3 credits)<\/strong><br><br>Methods and applications of statistics in business; data analysis, descriptive regression; data generation; sampling distributions; hypothesis testing; confidence intervals; two sample problems; interference in regression.<\/td><\/tr><tr><td>BUSI_V 293<\/td><td><strong>Introductory Financial Accounting (3 credits)<\/strong><br><br>Introduction to the construction and interpretation of financial reports prepared primarily for external use.<\/td><\/tr><tr><td>BUSI_V 294<\/td><td><strong>Introductory Managerial Accounting (3 credits)<\/strong><br><br>Introduction to the development and use of accounting information for management planning and control and the development of cost information for financial reports.<br><br><em>Prerequisite or co-requisite: BUSI 293<\/em><br><br><strong>Effective 2026 Winter Term 1:<\/strong> <em>Prerequisite<\/em>: BUSI 293 (co-requisite removed)<br><br><strong>Note:<\/strong> Summer Session registration remains subject to the current prerequisite\/co-requisite requirements.<\/td><\/tr><tr><td>BUSI_V 295<\/td><td><strong>Business Economics (3 credits)<\/strong><br><br>This course 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.<\/td><\/tr><tr><td>BUSI_V 335<\/td><td><strong>Information Systems (3 credits)<\/strong><br><br>Introduction to information technology related to business use. Design, implementation and application of information systems.<\/td><\/tr><tr><td>BUSI_V 370<\/td><td><strong>Business Finance (3 credits)<\/strong><br><br>An introduction to the basic principles of financial valuation and an examination of corporate enterprise decision including working capital management; capital budgeting; capital structures and dividend policy.<br><br><em>Prerequisite: BUSI 293<\/em><\/td><\/tr><tr><td>BUSI_V 393<\/td><td><strong>Introduction to Business Law (3 credits)<\/strong><br><br>Introduction to the law of contracts, with particular reference to contracts for sale of goods and related law of personal property, principles of agency, partnership and company law.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"display:none\">\n<table class=\"remove-margin\" style=\"font-size:1.6rem\">\n\t<colgroup><col style=\"width:130px\">\n\t<col style=\"width:auto\">\n\t<\/colgroup><tbody><tr><td><strong>Course number<\/strong><\/td>\n\t<td><strong>Course description<\/strong><\/td><\/tr>\n\t<tr><td>BUSI 291<\/td>\n\t<td><strong>Applications of Statistics in Business (3 credits)<\/strong><p style=\"margin-top:10px;margin-bottom:0;font-size:16px\">Methods and applications of statistics in business; data analysis, descriptive regression; data generation; sampling distributions; hypothesis testing; confidence intervals; two sample problems; interference in regression.<\/p><\/td>\n\t<\/tr>\n\t<tr><td>BUSI 293<\/td>\n\t<td><strong>Introductory Financial Accounting (3 credits)<\/strong><p style=\"margin-top:10px;margin-bottom:0;font-size:16px\">Introduction to the construction and interpretation of financial reports prepared primarily for external use.<\/p><\/td>\n\t<\/tr>\n\t<tr><td>BUSI 294<\/td>\n\t<td><strong>Introductory Managerial Accounting (3 credits)<\/strong><p style=\"margin-top:10px;margin-bottom:0;font-size:16px\">Introduction to the development and use of accounting information for management planning and control and the development of cost information for financial reports.<\/p><p style=\"margin-top:10px;margin-bottom:0;font-size:16px;font-style:italic\">Prerequisite or co-requisite: BUSI 293<\/p><\/td><\/tr>\n\t<tr><td>BUSI 295<\/td>\n\t<td><strong>Business Economics (3 credits)<\/strong><p style=\"margin-top:10px;margin-bottom:0;font-size:16px\">This course 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.<\/p><\/td>\n\t<\/tr>\n\t<tr><td>BUSI 335<\/td>\n\t<td><strong>Information Systems (3 credits)<\/strong><p style=\"margin-top:10px;margin-bottom:0;font-size:16px\">Introduction to information technology related to business use. Design, implementation and application of information systems.<\/p><\/td>\n\t<\/tr>\n\t<tr><td>BUSI 370<\/td>\n\t<td><strong>Business Finance (3 credits)<\/strong><p style=\"margin-top:10px;margin-bottom:0;font-size:16px\">An introduction to the basic principles of financial valuation and an examination of corporate enterprise decision including working capital management; capital budgeting; capital structures and dividend policy.<\/p><p style=\"margin-top:10px;margin-bottom:0;font-size:16px;font-style:italic\">Prerequisite: BUSI 293<\/p><\/td>\n\t<\/tr>\n\t<tr><td>BUSI 393<\/td>\n\t<td><strong>Introduction to Business Law (3 credits)<\/strong><p style=\"margin-top:10px;margin-bottom:0;font-size:16px\">Introduction to the law of contracts, with particular reference to contracts for sale of goods and related law of personal property, principles of agency, partnership and company law.<\/p><\/td>\n\t<\/tr>\n<\/tbody><\/table>\n<\/div>\n<\/div><\/section>\n\n\n\n<section index=\"2\" class=\"wp-block-ubc-tab ubc-accordion-tabs__tabs-panel js-tabs-panel\" id=\"section-8f581768-94ac-4ac5-82b5-d92bff31acd7\" role=\"tabpanel\" aria-labelledby=\"tab-8f581768-94ac-4ac5-82b5-d92bff31acd7\"><div class=\"ubc-accordion-tabs__accordion-trigger js-accordion-trigger\" aria-controls=\"section-8f581768-94ac-4ac5-82b5-d92bff31acd7\" tabindex=\"0\">Senior level courses<div class=\"ubc-accordion-tabs__accordion-trigger-icon\"><span class=\"label--open\">Open<\/span><span class=\"label--close\">Close<\/span><svg aria-hidden=\"true\" focusable=\"false\" viewBox=\"0 0 20 20\"><rect class=\"vert\" height=\"18\" width=\"2\" fill=\"currentColor\" y=\"1\" x=\"9\"><\/rect><rect height=\"2\" width=\"18\" fill=\"currentColor\" y=\"9\" x=\"1\"><\/rect><\/svg><\/div><\/div><div class=\"content\">\n<h4 id=\"senior\" class=\"wp-block-heading\">Senior level courses<\/h4>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table table__page table__curriculum\"><table><tbody><tr><td><strong>Course number<\/strong><\/td><td><strong>Course description<\/strong><\/td><\/tr><tr><td>BUSI_V 353<\/td><td><strong>Intermediate Financial Accounting I (3 credits)<\/strong><br><br>An examination of accounting as a means of measurement and as an information system for external reporting purposes.<br><br><em>Prerequisites: BUSI 293<\/em><\/td><\/tr><tr><td>BUSI_V 354<\/td><td><strong>Cost Accounting (3 credits)<\/strong><br><br>The provision and analysis of cost accounting information that will assist management in making operating decisions and in evaluating operational performance.<br><br><em>Prerequisites: BUSI 293, BUSI 294 and BUSI 370<\/em><br><br><strong>Effective 2026 Winter Term 1:<\/strong> <em>Prerequisite<\/em>: BUSI 293 and BUSI 294 (<em>BUSI 370<\/em> as pre-requisite removed)<br><br><strong>Note:<\/strong> Summer Session registration remains subject to the current prerequisite\/co-requisite requirements.<\/td><\/tr><tr><td>BUSI_V 355<\/td><td><strong>Introduction to Income Tax (3 credits)<\/strong><br><br>A study of income tax from the standpoint of the individual and business enterprise.<br><br><em>Prerequisite: BUSI 293<\/em><\/td><\/tr><tr><td>BUSI_V 414<\/td><td><strong>Data Visualization and Business Analytics (3 credits)<\/strong><br><br>Descriptive analytics including data analysis and visualization. Predictive analytics including forecasting and various statistical techniques. Predictive analytics including optimization, Monte Carlo simulation, decision trees, and discrete event simulation.<br><br><em>Prerequisites: BUSI 291, BUSI 335<\/em><\/td><\/tr><tr><td>BUSI_V 450<\/td><td><strong>Intermediate Financial Accounting II (3 credits)<\/strong><br><br>Continuation of the examination of accounting as a means of measurement and as an information system for external reporting purposes.<br><br><em>Prerequisite: BUSI 370<\/em><br><em>Prerequisite or co-requisite: BUSI 353<\/em><br><\/td><\/tr><tr><td>BUSI_V 453<\/td><td><strong>Advanced Financial Accounting (3 credits)<\/strong><br><br>An examination of advanced financial accounting.<br><br><em>Prerequisite: BUSI 353<\/em><br><em>Prerequisite or co-requisite: BUSI 450<\/em><br><br><strong>Effective 2026 Winter Term 1:<\/strong>\u00a0<em>Prerequisite<\/em>: BUSI 353 and BUSI 450 (<em>BUSI <\/em>450 as co-requisite removed)<br><br><strong>Note:<\/strong>\u00a0Summer Session registration remains subject to the current prerequisite\/co-requisite requirements. For Summer 2026 Session <em>students should only consider taking BUSI 450 and 453 concurrently if they have a high academic standing in DAP and a strong quantitative background.<\/em><\/td><\/tr><tr><td>BUSI_V 455<\/td><td><strong>Principles of Auditing (3 credits)<\/strong><br><br>Principles of internal control; audit evidence; sampling and testing; audit reports; standards; responsibilities of the external audit.<br><br><em>Prerequisite: BUSI 353<\/em><br><em>Corequisite: BUSI 450<\/em><\/td><\/tr><tr><td>BUSI_V 493<\/td><td><strong>Strategic Management in Business (3 credits)<\/strong><br><br>A conceptual and practical introduction to the major areas of business strategy with an integrative perspective on managing a business. Includes the analysis of a business and its environment, the development and evaluation of strategic alternatives, and implementation of change.<br><br><em>Prerequisites: BUSI 291, BUSI 293, BUSI 294, BUSI 295, BUSI 335, BUSI 353, BUSI 370, BUSI 393, and BUSI 450<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/section>\n\n\n\n<section index=\"3\" class=\"wp-block-ubc-tab ubc-accordion-tabs__tabs-panel js-tabs-panel\" id=\"section-e0fc413f-29ff-4371-8dd2-feee4ab170d2\" role=\"tabpanel\" aria-labelledby=\"tab-e0fc413f-29ff-4371-8dd2-feee4ab170d2\"><div class=\"ubc-accordion-tabs__accordion-trigger js-accordion-trigger\" aria-controls=\"section-e0fc413f-29ff-4371-8dd2-feee4ab170d2\" tabindex=\"0\">Career enhancing courses<div class=\"ubc-accordion-tabs__accordion-trigger-icon\"><span class=\"label--open\">Open<\/span><span class=\"label--close\">Close<\/span><svg aria-hidden=\"true\" focusable=\"false\" viewBox=\"0 0 20 20\"><rect class=\"vert\" height=\"18\" width=\"2\" fill=\"currentColor\" y=\"1\" x=\"9\"><\/rect><rect height=\"2\" width=\"18\" fill=\"currentColor\" y=\"9\" x=\"1\"><\/rect><\/svg><\/div><\/div><div class=\"content\">\n<h4 id=\"career-enhancing\" class=\"wp-block-heading\">Career enhancing courses<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Students without a business background interested in building a comprehensive foundation in fundamentals are welcome to take the following optional non-CPA career enhancing courses available in Winter Term 1 and Winter Term 2.<\/p>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table table__page table__curriculum\"><table><tbody><tr><td><strong>Course number<\/strong><\/td><td><strong>Course description<\/strong><\/td><\/tr><tr><td>BUSI_V 329<\/td><td><strong>Principles of Organizational Behaviour (3 credits)<\/strong><br><br>An introductory examination of work organizations and the behaviour of individuals within them. Phenomena to be studied include organizational structure, environments, group processes, motivation and leadership.<\/td><\/tr><tr><td>BUSI_V 465<\/td><td><strong>Marketing Management (3 credits)<\/strong><br><br>Basic considerations affecting the domestic and international marketing of goods and services.<br><br><em>Prerequisites: BUSI 293, BUSI 295<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/section>\n<\/section>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Courses, Money &amp; Enrolment COURSES, MONEY &amp; ENROLMENT Curriculum Program Planning &amp; Pathway Course Schedules Registering for Courses Enrolment Requirements Program Completion Requirements Voluntary Program Withdrawal Finances &amp; Scholarships Curriculum The following courses are offered through the Diploma in Accounting Program and are grouped by foundation level, senior level and career enhancing courses. For a [&hellip;]<\/p>\n","protected":false},"author":69270,"featured_media":0,"parent":20,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/template-full-width.php","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2321","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/pages\/2321","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/users\/69270"}],"replies":[{"embeddable":true,"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/comments?post=2321"}],"version-history":[{"count":21,"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/pages\/2321\/revisions"}],"predecessor-version":[{"id":7356,"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/pages\/2321\/revisions\/7356"}],"up":[{"embeddable":true,"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/pages\/20"}],"wp:attachment":[{"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/media?parent=2321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/categories?post=2321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogs.ubc.ca\/myubcdap\/wp-json\/wp\/v2\/tags?post=2321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}