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Humber College BCom Transfer Credit Policy


CGA Ontario Courses 

College Equivalent 

Financial Accounting Fundamentals (FA1) 

ACT 103
ACT 275 

Introductory Financial Accounting  
Introductory Financial Accounting 2

Micro and Macro Economics (EM1) 

ECN 102
ECN 153


Business Law (LW1) 

LAW 104

Business Law 

Financial Accounting: Assets (FA2) 

ACT 302

Intermediate Financial Accounting 1 

Business Quantitative Analysis (QU1) 

STAT 102
STAT 233  

Quantitative Methods
Statistics for Business

Management Accounting Fundamentals (MA1) 

ACT 301

Intro to Management Accounting

Business Communication (CM1) 

Two half-credit courses required. Any two of the following: business communications, effective writing or an English course.  
Have completed a four year bachelor's degree from this institution. 

Financial Accounting: Liabilities and Equities (FA3) 

ACT 353

Intermediate Financial Accounting II

Corporate Finance Fundamentals (FN1) 

FIN 251 

Financial Management

Managing Information Systems (MS1) 

BUS 152
BUS 252
ACT 303

Business Information System 
Computerized Accounting


Personal and Corporate Taxation (TX1)

ACT 304
ACT 352

Taxation I - Personal
Taxation II - Corporate

External Auditing (AU1)

ACT 402
ACT 453
ACT 454

Auditing 1
Internal Controls
Advanced Auditing

Advanced Management Accounting (MA2)

ACT 354
ACT 401

Inter. Management Accounting
Adv. Management Accounting

Financial Accounting: Consolidations and Advanced Issues (FA4)

ACT 403

Advanced Financial Accounting

A grade of “C+” is required in each of the equivalent courses in order to obtain a transfer credit.

* Challenge Examination

For more information, please contact Ionela Bacain by phone at 416-675-6622 Ext. 3661 or

Transfer credit policies are subject to change without notice.   

Updated as of November 2014.