University of Guelph Transfer Credit Policy

Foundation

CGA Ontario Courses 

University Equivalent 

Financial Accounting Fundamentals (FA1) 

ACCT 2220 

Financial Accounting

Micro and Macro Economics (EM1) 

ECON 1100
ECON 1050 

Introductory Macroeconomics  
Introductory Microeconomics

Business Law (LW1) 

MCS 3040

Business & Consumer Law

Financial Accounting: Assets (FA2) 

ACCT 3330 

Intermediate Financial Accounting I

Business Quantitative Analysis (QU1) 

STAT 2060
or
*ECON 3740

Statistics for Business Decisions
or
Introduction to Econometrics

Management Accounting Fundamentals (MA1) 

ACCT 2230
ACCT 3230 

Management Accounting 
Intermediate Management Accounting

Business Communication (CM1) 

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

Financial Accounting: Liabilities and Equities (FA3) 

ACCT 3340 

Intermediate Financial Accounting II

Corporate Finance Fundamentals (FN1) 

MGMT3320
ECON 3560

Financial Management
Theory of Finance

Managing Information Systems (MS1) 

CIS 1000
CIS 1200 
CIS 1500

any one of
Introduction to Computer Applications
Introduction to Computing
Introduction to Programming

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

External Auditing (AU1)

ACCT 3280

Auditing and Internal Control

Advanced Management Accounting (MA2) 

ACCT 3230 
ACCT 4230 

Intermediate Management Accounting 
Advanced Management Accounting

Personal and Corporate Taxation (TX1) 

ACCT 3350

Taxation

Financial Accounting: Consolidations and Advanced Issues (FA4) 

Accounting Theory & Contemporary Issues (AT1)

ACCT 4220


ACCT4240
or
ACCT4340

Advanced Financial Accounting 1


Accounting Theory & Integrated Cases
or
Financial Accounting Theory

Electives

*Advanced External Auditing (AU2)

*Advanced Personal and Corporate Taxation (TX2)

ACCT4270

ACCT4350

Auditing II

Taxation

* Challenge Examination  

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

For more information, please contact Fred Pries, by phone at (519) 824-4120 ext. 56107 or by email at fpries@uoguelph.ca or Sanda Scott by phone at (519) 824-4120 ext. 52709 or by email at sjscott@uoguelph.ca.

Transfer credit policies are subject to change without notice.   

Updated as of November 2012.