Credit Transfer Involving Other Agencies and Organizations, 1999-2000

The following tables provide information on the exemption policies and/or credit transfer arrangements extended to provincial public post-secondary institutions by the CGA (Certified General Accountant) and CMA (Certified Management Accountant) organizations.

Certified General Accountant (CGA) – Exemption Policy

The table below provides an overview of courses in selected public postsecondary institutions in this province which receive exemption from the CGA Program. For further information on the CGA Program, please contact:

CGA Newfoundland
BFL Place
Suite 103
133 Crosbie Road
St. John’s, NL A1B 1H3
Telephone: 1-709-579-1863
Toll Free: 1-800-561-7110

 

Atlantic Region Educational Association of Certified General Accountants Inc.
P.O. Box 5100
236 St. George Street
Moncton, NB E1C 8R2
Telephone: 1-506-857-2204
Toll Free: 1-506-852-4450

 

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 (or the former 2100) AND 3101 (or the former 3100) Financial Accounting AC1240 (or the former 2010 or 2101 ) AND AC2240 (or the former 2011 or 2102) Financial Accounting 1 (FA1)
Economics 2010 AND 2020 Microeconomics EC1100 (or the former 2065 or 2114) AND EC1200 (or the former 2066 or 2115) Economics 1 (EM1)
Business Law 4000 Business Law LW1200 (or the former 2063 or 2103 and 2104) Law 1 (LW1)

Level 2
Business 6100 Intermediate Accounting AC2220 (or the former 2012 or 2118) Financial Accounting 2 (FA2)
Business 2401 AND Statistics 2500 Statistics for Business MA1600 (or the former 2053 or 2126) AND MA2600 (or the former 2054 or 2127) Quantitative Methods 2 (QM2)
Business 2101 (or the former 4100) Managerial Accounting AC2250 (or the former 2016 or 2112) AND AC3250 (or the former 2017 or 2113) Management Accounting 1 (MA1)
Level 3
Business 6110 Intermediate Accounting II AC3220 (or the former 2013 or 2119) Financial Accounting 3 (FA3)
Business 4500 (or the former 4110) Business Finance AC2320 (or the former 2020) Finance 1 (FN1)
Computer Science 2801 (or the former 2800) AND Business 6300 Introduction to Computer Concepts CP1230 (or the former 2034 and 2035 or 2141, 2142, 2143 and 2144) Management Information Systems 1(MS1)
Level 4
*Business 5160 Management Accounting 2 (MA2)
*Business 6120 Taxation 1 (TX1)
*Business 6130 Auditing 1 (AU1)
Levels 5 & 6
Financial Accounting 4 (FA4)
Finance 2 (FN2)
Auditing 2 (AU2)
and two of…
Financial Accounting 5 (FA5)
Management Auditing 1 (MU1)
Management Information Systems 2 (MS2)
Taxation 2 (TX2)
Strategic Management 1 (ST1)

* Exemption conditional upon completion of undergraduate degree at Memorial University.

  1. The minimum acceptable average for CGA equivalent courses completed at Memorial University or in the College system is 65%.
  2. A complete exemption will only be granted to students completing the more advanced Taxation 2 course. In all other cases a challenge examination will be granted with the required mark.
  3. All level 5 & 6 courses must be completed through the CGA Association.

Certified Management Accountant (CMA) Pre-Professional Program – Exemption Policy, 1999-2000

The table below provides an overview of courses in selected provincial public postsecondary 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 13672
Suite 603, TD Place
140 Water Street
St. John’s, NL A1B 4G1
Telephone: 1-709-726-3652
Fax: 1-709-726-1813

 

CMA Program Director: Professor Shu-Lun Wong
Faculty of Business Administration
Memorial University
St. John’s, NL A1B 3X5
Telephone: 1-709-737-8510
Fax: 1-709-737-7680
Email: swong@morgan.ucs.mun.ca

 

Sending Institution Receiving Agency or Organization
Memorial University (St. John’s/Sir Wilfred Grenfell College Campuses) College of the North Atlantic CMA Courses
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 214
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 442
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. All students must complete Memorial University’s Business 5500 (or the former 5140) before exemption is given for the CMA’s Financial Management 442.