College Boreal Transfer Credit Policy

Foundation

CGA Ontario Courses 

College Equivalent 

Financial Accounting Fundamentals (FA1) 

CPT 1000
CPT 1001
CPT 1008

Comptabilité 1
Comptabilité 2
Comptabilité 3

Micro and Macro Economics (EM1) 

COM 1007
CPT 1016

Micro économie
Macro économie

Business Law (LW1) 

DRO 1000

Le droit des affaires

Financial Accounting: Assets (FA2) 

CPT 1009
CPT 1010 

Comptabilité financière 1
Comptabilité financière 2

Business Quantitative Analysis (QU1) 

MAT 1000
MAT 1010
MAT 1011

Mathématiques commerciales
Statistiques descriptives
Statistiques inférentielles

Management Accounting Fundamentals (MA1) 

CPT 1018
CPT 1011

Comptabilité de gestion 1
Comptabilité de gestion 2

Business Communication (CM1) 

Two half-credit courses required. Any two of the following: business communications, effective writing or an English course such as ENG 1003.  

Financial Accounting: Liabilities and Equities (FA3) 

CPT 1010
CPT 1012

Comptabilité financière 2
Comptabilité financière 3

Corporate Finance Fundamentals (FN1) 

GES 1015
CPT 1007
CPT 1013 

Mathématiques financières
Finances corporatives 1
Finances corporatives 2

Managing Information Systems (MS1) 

INF 1013
CPT 1005

Applications en informatique
Gestion des systèmes d’information

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

*Personal and Corporate Taxation (TX1)

CPT 1019
CPT1014

Fiscalité personnelle
Fiscalité l’entreprise

*External Auditing (AU1) 

CPT 1002
CPT 1015

Vérification 1
Vérification 2

A grade of “B” is required in each of the equivalent courses in order to obtain a transfer credit. 
*Challenge Examination 

For more information, please contact Jacqueline Seguin, CGA by phone at (705) 560-6673 ext. 4251, or by email at jaseguin@borealc.on.ca.

Transfer credit policies are subject to change without notice.   

Updated as of July 2011.