Credit Transfer Involving Other Agencies and Organizations, 2004-2005

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:

Mr. Gary Burgess
B. Comm., CGA
Executive Director
CGA Newfoundland
Suite 201
294 Freshwater Road
St. John's, NL A1B 1C1
Telephone: 1-709-579-1863
Toll Free: 1-800-563-2426
Fax: 1-709-579-0838
Email: gburgess@cga-newfoundland.org

 

Dianna Perry
Student Services Administrator
CGA Newfoundland
Suite 201
294 Freshwater Road
St. John's, NL A1B 1C1
Telephone: 1-709-579-1863
Toll Free: 1-800-563-2426
Fax: 1-709-579-0838
Email: 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 Business 3700   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
Suite 603, TD Place
140 Water Street
St. John’s, NL A1B 4J8
Telephone: 1-709-726-3652
Fax: 1-709-754-5326
Email: cmanfld@nfld.com

 

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@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.