Niagara College Online Transfer Credit Policy

Foundation

CGA Ontario Courses 

College Equivalent 

Financial Accounting Fundamentals (FA1) 

ACCT1701
ACCT1702

Financial Accounting 1
Financial Accounting 2

Micro and Macro Economics (EM1) 

ECON 1100
ECON 1102

Microeconomics 
Macroeconomics

Business Law (LW1) 

BUSN 1701

Business Law 

Financial Accounting: Assets (FA2) 

ACCT1716
ACCT1717

Intermediate Accounting 1 
Intermediate Accounting 2

Management Accounting Fundamentals (MA1) 

ACCT1092
ACCT1093

Management Cost Accounting 1
Management Cost Accounting 2

Business Communication (CM1) 

Two half-credit courses required. Any two of the following: business communications, effective writing or an English course such as COMM1133, COMM1340, COMM1445 or COMM1703.  

Financial Accounting: Liabilities and Equities (FA3) 

ACCT1717
ACCT1718

Intermediate Accounting 2
Intermediate Accounting 3

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 Tax (TX1)

ACCT1705
ACCT1090

Taxation 1
Taxation 2

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

Transfer credit policies are subject to change without notice.   

Updated as of September 2012.