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									                                                   Ryerson University
                           Ted Rogers School of Business Management
2011-2012 Transfer Credit Policy
              CGA Ontario Courses                                               University Equivalents

              Financial Accounting Fundamentals (FA1)                           ACC 110               Financial Accounting

              Micro and Macro Economics (EM1)                                   ECN 104               Microeconomics
                                                                                ECN 204               Macroeconomics

              Business Law (LW1)                                                LAW 603               Advanced Business Law or
                                                                                LAW 722               Law and Canadian Business

              Financial Accounting: Assets (FA2)                                ACC 414               Intermediate Accounting 1

              Business Quantitative Analysis (QU1)                              QMS 102               Business Statistics 1
                                                                                QMS 202               Business Statistics 2

              Management Accounting. Fundamentals (MA1)                         ACC 410               Management Accounting
                                                                                ACC 801               Managerial 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 CMN 313 or
                                                                                CMN 279.

              Financial Accounting.: Liabilities and Equities (FA3)             ACC 514               Intermediate Accounting 2

              Corporate Finance Fundamentals (FN1)                              FIN 300               Managerial Finance 1
                                                                                FIN 401               Managerial Finance 2

              Managing Information Systems (MS1)                                ITM 102               Business Information Systems 1
                                                                                ITM 696               Accounting 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 Management Accounting (MA2)                              ACC 801               Intermediate Cost and Management Accounting 2
                                                                                ACC 803               Advanced Management Accounting

              Personal and Corporate Taxation (TX1)                             ACC 742               Canadian Business Taxation I
                                                                                ACC 842               Canadian Business Taxation 2

              External Auditing (AU1)                                           ACC 521               Auditing
                                                                                ITM 595               Auditing of Information Systems

              Accounting Theory and Contemporary Issues (AT1)                   ACC 706               Accounting Theory

              Financial Accounting: Consolidations and Advanced Issues (FA4) ACC 504                  Accounting Cases and Concepts
                                                                             ACC 703                  Advanced Financial Accounting

              *Advanced External Auditing (AU2)                                 ACC 821               Advanced Auditing

              *Advanced Personal & Corporate Taxation (TX2)                     ACC 842               Canadian Business Taxation 2
A grade of “C+” is required in each of the equivalent courses in order to obtain a transfer credit.

*Challenge Examination
Ryerson Special Students: Students must apply through the Ryerson Office of Admissions/Liaison for Special Student Status and be granted such status before being
eligible to enrol in these courses. Preference will be given to students who hold a university degree with some business background. The restrictions placed on Special
Students are due to limited space and extremely high demand for courses from Ryerson Degree students, who are given priority in loading.
For more information, please visit and then go to Special Business Student Status.
Transfer credit policies are subject to change without notice.
Updated as of July 2011.

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