Queen's University Bachelor of Commerce Transfer Credit Policy

Foundation

CGA Ontario Courses 

University Equivalent 

Financial Accounting Fundamentals (FA1) 

COMM 111 

Introduction to Financial Accounting

Micro and Macro Economics (EM1) 

ECON 110 
or
ECON 111

Principles of Economics  

Microeconomics and ECON 112 Macroeconomics

Business Law (LW1) 

COMM 381 

Business Law 

Financial Accounting: Assets (FA2) 

COMM 311 

Financial Accounting Practices, Principles and Concepts 

Business Quantitative Analysis (QU1) 

COMM 162
and
COMM 163 

Managerial Statistics 

Business Decision Modules 1

Management Accounting Fundamentals (MA1) 

COMM 112

Introduction to Management Accounting 

Business Communication (CM1) 

Two half-credit courses required. Any two of the following: business communications, effective writing or an English course such as C 101 or C 102.  

Financial Accounting: Liabilities and Equities (FA3) 

COMM 313 

Financial Accounting 2 

Corporate Finance Fundamentals (FN1) 

COMM 121 

Introduction to Finance 

Managing Information Systems (MS1) 

COMM 190

The Development of 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) 

COMM 312 

Intermediate Management Accounting

Personal and Corporate Taxation (TX1) 

COMM 319
and
COMM 619

Income Taxation 

Advanced Taxation

External Auditing (AU1) 

COMM 317

Auditing

Accounting Theory and Contemporary Issues (AT1) 

COMM 318 

Accounting Theory

Financial Accounting: Consolidations and Advanced Issues (FA4) 

COMM 616

Advanced Financial Accounting 

Electives

*Advanced External Auditing (AU2)

COMM 617
and
COMM 618

Advanced Auditing

EDP Auditing

*Advanced Corporate Finance (FN2) 

COMM 322

Financial Management: Strategy

*Advanced Personal and Corporate Taxation (TX2) 

COMM 619

Advanced Tax

A grade of “65%” is required in each of the equivalent courses in order to obtain a transfer credit.
*Challenge Examination

For more information, please contact John Moore, assistant professor, accounting, by phone at (613) 566-3622.

Transfer credit policies are subject to change without notice.   

Updated as of November 30, 2011.