Credit Transfer Involving Other Agencies and Organizations
The following tables provide information on the exemption policies and/or credit transfer arrangements extended to provincial public post-secondary institutions by other agencies and organizations.
Certified General Accountant (CGA) - Exemption Policy
The table below provides an overview of courses in selected public post-secondary institutions in this province which receive exemption from the CGA Program. For further information on the CGA Program, please contact:
CGA Newfoundland and Labrador
Suite 201, 294 Freshwater Road
St. John's, NL. A1B 1C1
Telephone: (709) 579-1863 or 1-800-563-2426
Fax: (709) 579-0838
E-mail: gburgess@cga-newfoundland.org,
URL: www.cga-newfoundland.org
Mr. Gary Burgess, B. Comm., CGA
Executive Director
- OR -
Dianna Perry
Student Services Administrator
E-mail: studentservices@cga-newfoundland.org
Sending Institution |
Receiving Agency or Organization | |
Memorial University (St. John’s/Sir Wilfred Grenfell College Campuses) |
College of the North Atlantic |
CGA Courses |
| Level 1 | ||
Business 1101 AND Business 3101 |
Financial Accounting I AC1260 AND Financial Accounting II AC2260 |
Financial Accounting 1 (FA1) |
Economics 2010 AND Economics 2020 |
Microeconomics EC1100 AND Macroeconomics EC1200 |
Economics 1 (EM1) |
Business Law 4000 |
Business Law LW1200 |
Law 1 (LW1) |
| Level 2 | ||
Business 6100 |
Intermediate Financial Accounting I AC2220 |
Financial Accounting 2 (FA2) |
Business 2401 AND Statistics 2500 |
Statistics MA1670 |
Quantitative Methods 1 (QU1) |
Business 2101 |
Managerial Accounting I AC2250 AND Managerial Accounting II AC3250 |
Management Accounting 1 (MA1) |
Business 2000 |
Business Communications I CM1240 AND Business Communications II CM1241 AND Communications CM2200 AND Communications - Report Writing CM2300 |
Communications 1 (CM1) |
Level 3 |
||
Business 6110 |
Intermediate Accounting II AC3220 |
Financial Accounting 3 (FA3) |
Business 4500 |
Business Finance FN2110 |
Finance 1 (FN1) |
Computer Science 2801 AND |
Management Information Systems 1 (MS1) |
|
Complete Degree* |
Complete Diploma* |
Business Case 1* (BC1) |
Level 4 |
||
Business 5160 AND Business 7160 |
Management Accounting 2 (MA2) |
|
Business 7110 |
Accounting Theory 1 (AT1) |
|
Business 6120 (C) |
Taxation 1 (TX1) |
|
Business 6130 |
Auditing 1 (AU1) |
All students are required to complete Financial Accounting
4 (FA4), Professional Applications 1 (PA1) and two PACE option courses.
The minimum acceptable average for CGA equivalent courses completed at the College of
the North Atlantic or at Memorial University is 65%.
* Transfer credit will only be awarded to students with a complete degree or diploma who are receiving transfer credits for all courses in Levels 1 to 3.
C - Challenge examination privilege only. All challenge examinations must be written within one year of enrolling in the CGA program. If the examination is not written or if it is failed, the students must complete the course in its entirety.
Certified Management Accountant (CMA) Pre-Professional Program - Exemption Policy
The table below provides an overview of courses in selected provincial public post-secondary institutions which receive exemption from the CMA Pre-Professional Program. Upon successful completion of the CMA Pre-Professional Program, students are qualified to take the CMA Entrance Examination which is offered nationally during June of each year. Successful completion of this examination enables students to become candidates in the CMA Accreditation Program. For further information on the CMA Accreditation Program, please contact:
The Society of Management Accountants of Newfoundland
P.O. Box 28090, St. John's, NL A1B 4J8
Telephone: (709) 726-3652 Fax: (709) 754-5326
E-mail: cmanfld@nfld.com
- OR -
Professor Shu-Lun Wong, Director
CMA Program
Faculty of Business Administration
Memorial University of Newfoundland
St. John’s, NL A1B 3X5
Telephone: (709) 737-8510 Fax: (709) 737-7680
E-mail: swong@mun.ca
Sending Institution |
Receiving Agency or Organization |
|
St. John’s Campus Memorial University |
College of the North Atlantic |
CMA Pre-Professional Program |
Business 1101 (or the former 2100 and 3100) AND Business 3101 |
Financial Accounting AC1240 (or the former 2010 or 2101) AND AC2240 (or the former 2011 or 2102) |
Introductory Accounting 111 |
Statistics 2500 AND Statistics 2501 (or Business 2401) |
Statistics for Business MA1600 (or the former 2053 or 2126) AND MA2600 (or the former 2054 or 2127) |
Quantitative Methods 332 |
Economics 2010 AND Economics 2020 |
Microeconomics EC1100 (or the former 2065 or 2114) AND EC1200 (or the former 2066 or 2115) |
Economics 212 |
Computer Science 2801 |
Computerized Accounting AC2230 (or the former 2034) OR Introduction to DOS CP2310 AND AC3230 (or the former 2035) AND Electronic Spreadsheet Applications CP2310 |
Computerized Information Systems 2141 |
Business 2301 |
Organizational Behaviour PS1310 (or the former 1603 or 1703) AND PS2310 (or the former 1604 or 2703) |
Organizational Behaviour 123 |
Business 2101 (or the former 4100) |
Managerial Accounting I AC2250 (or the former 2016 or 2112) |
Management Accounting I 241 |
Business 4000 |
Business Law LW1200 (or the former 2063 or 2103 and 2104) |
Commercial Law 122 |
Business 4500 (or the former 4110) AND Business 4401 (or the former 3400) |
Management Accounting III 441 |
|
Business 4500 (or the former 4110) AND Business 5500 (or the former 5140) |
Business Finance AC2320 (or the former 2020) |
Financial Management 4422 |
Business 6100 |
Intermediate Accounting I 229 |
|
Business 3700 OR 6300 |
Accounting Information Systems 451 |
|
Business 6110 |
Intermediate Accounting II 339 |
|
Business 6120 |
Taxation 324 |
|
Business 6130 |
Internal Auditing 452 |
|
Business 5160 |
Management Accounting II 341 |
|
Business 7000 |
Management Policy 553 |
|
Business 7120 |
Advanced Financial Accounting 543 |
|
Business 7160 |
Management Accounting IV 541 |
1. In order to receive a course equivalency for Computerized Information Systems (214) students must have an average of 65% in the required college courses.
2. All students must complete Memorial University’s Business 5500 (or the former 5140) before exemption is given for the CMA’s Financial Management 442.