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Durham College Day School Program Transfer Credit Policy


CGA Ontario Courses 

College Equivalent 

Financial Accounting Fundamentals (FA1) 

ACCT 1200
ACCT 2200 
ACCT 3201

Accounting I 
Accounting II
Intermediate Accounting I

Micro and Macro Economics (EM1) 

ECON 1200
ECON 2200 

Economics I
Economics II

Business Law (LW1) 

LAW 3207


Financial Accounting: Assets (FA2) 

ACCT 3201
ACCT 4200 

Intermediate Accounting I 
Intermediate Accounting II

Business Quantitative Analysis (QU1) 

MATH 2201
MATH 3200

Statistics I
Statistics II

Management Accounting Fundamentals (MA1) 

ACCT 3200
ACCT 4203

Cost Accounting I
Cost Accounting II

Business Communication (CM1) 

Two half-credit courses required. Any two of the following: business communications, effective writing or an English course such as COMM 1202, COMM 1252, COMM 3250, COMM 3290, COMM 3200, etc.  

Financial Accounting: Liabilities and Equities (FA3) 

ACCT 5201
ACCT 6201

Intermediate Accounting III
Advanced Accounting

Corporate Finance Fundamentals (FN1) 

ACCT 5202
ACCT 6202

Business Finance I
Business Finance II

Managing Information Systems (MS1) 

MGMT 5202

Management Information Systems


*Advanced Management Accounting (MA2)

ACCT 5203

Managerial Cost Accounting II

*Personal and Corporate Taxation (TX1)

ACCT 3204
ACCT 4201

Taxation I
Taxation II

*External Auditing (AU1) 

ACCT 3203
ACCT 4205 

Auditing I
Auditing II


A grade of “B” or "70%"is required in each of the equivalent courses in order to obtain a transfer credit. 
*Challenge Examination 

For more information, please contact Denise Cook by phone at (905) 721-2000 ext. 2041.

Transfer credit policies are subject to change without notice.