Durham College Distance Education Program Transfer Credit Policy

Foundation

CGA Ontario Courses 

College Equivalent 

Financial Accounting Fundamentals (FA1) 

ACCT 1290 or
ACCT 2290

ACCT 1280 Accounting I 
ACCT 2280 Accounting II

Micro and Macro Economics (EM1) 

ECON 1280
ECON 2280 

Economics I
Economics II

Business Law (LW1) 

Law 2280

Law 

Financial Accounting: Assets (FA2) 

ACCT 3280
ACCT 4280 

Intermediate Accounting I 
Intermediate Accounting II

Business Quantitative Analysis (QU1) 

STAT 2280

Statistics

Management Accounting Fundamentals (MA1) 

ACCT 3285
ACCT 4283

Cost Accounting I 
Cost Accounting II

Business Communication (CM1) 

Two half-credit courses required. Any two of the following: business communications, effective writing or an English course such as COMM 1202, COMM 1252, COMM 3250, COMM 3290, COMM 3200, etc.  

Financial Accounting: Liabilities and Equities (FA3) 

ACCT 5283
ACCT 6281

Intermediate Accounting III
Advanced Accounting

Corporate Finance Fundamentals (FN1) 

ACCT 5282
ACCT 6282 

Business Finance I
Business Finance II

Managing Information Systems (MS1) 

ACCT 5281

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 5285

Managerial Cost Accounting

*Personal and Corporate Taxation (TX1)

ACCT 3295
ACCT 4284

Taxation I
Taxation II

*External Auditing (AU1) 

ACCT 3281
ACCT 4281

Auditing I
Auditing II
 

Accounting Theory and Contemporary Issues (AT1) 

ACCT 4285

Accounting Theory and Policy

Financial Accounting: Consolidations and Advanced Issues (FA4) 

ACCT 5286

Advanced Financial Accounting

A grade of “B” or "70%" is required in each of the equivalent courses in order to obtain a transfer credit. 
*Challenge Examination 

For more information, please contact Val Gilham by phone at (905) 721-2000 ext. 2828. 

Transfer credit policies are subject to change without notice.   

Updated as of June 3, 2013.