Athabasca University B. Comm Transfer Credit Policy

Foundation

CGA Ontario Courses 

University Equivalent 

Financial Accounting Fundamentals (FA1) 

ACCT 253 

Introductory Financial Accounting

Micro and Macro Economics (EM1) 

ECON 247
ECON 248 

Microeconomics
Macroeconomics

Business Law (LW1) 

LGST 369 

Commercial Law 

Financial Accounting: Assets (FA2) 

ACCT 351 

Intermediate Financial Accounting 1 

Business Quantitative Analysis (QU1) 

MGSC 301
MGSC 312

Statistics for Business and Economics 1 
Statistics for Business and Economics 2

Management Accounting Fundamentals (MA1) 

ACCT 355

Cost Analysis

Business Communication (CM1) 

Two half-credit courses required. Any two of the following: business communications, effective writing or an English course such as ADMN 233.  

Financial Accounting: Liabilities and Equities (FA3) 

ACCT 352 

Intermediate Financial Accounting 2 

Corporate Finance Fundamentals (FN1) 

FNCE 370 

Overview of Corporate Finance 

Managing Information Systems (MS1) 

CMIS 351 

Management Information Systems 

Accounting Business Case (BC1) 

To be eligible for a transfer credit in BC1, you must obtain transfer credits in FA1, FA2, FA3, CM1, MA1, MS1, FN1 and have a business degree or diploma. All requirements must be completed prior to enrolment in the CGA program.  

Advanced

Advanced Management Accounting (MA2) 

ACCT 454 

Decision Analysis 

Personal and Corporate Taxation (TX1) 

TAXX 301
TAXX 401 

Taxation 1 
Taxation 2

External Auditing (AU1) 

ACCT 460 

Principles of Auditing

Accounting Theory and Contemporary Issues (AT1) 

ACCT 453 

Financial Accounting Theory 

Financial Accounting: Consolidations and Advanced Issues (FA4) 

ACCT 451 

Advanced Financial Accounting 

Electives

*Advanced Personal and Corporate Taxation (TX2) 

TAXX 401 

Taxation 2 

*Information Systems Strategy (MS2)

CMIS 455

Accounting Information Systems

*Advanced Corporate Finance (FN2)

FNCE 371

Applications in Corporate Finance

A grade of “65%” or C+ is required in each of the equivalent courses in order to obtain a transfer credit.

*Challenge Examination

For more information, you please visit the university website www.athabascau.ca.

Transfer credit policies are subject to change without notice.
Updated as of November 8, 2011.