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Sault College Transfer Credit Policy


CGA Ontario Courses 

College Equivalent 

Financial Accounting Fundamentals (FA1) 

ACC 107
ACC 108 

Applied Accounting 
Accounting Principles 1

Financial Accounting: Assets (FA2) 

ACC 221
ACC 232

Accounting Principles 2
Accounting Principles 3 

Management Accounting Fundamentals (MA1) 

ACC 222
ACC 233 

Managerial Accounting 1
Managerial Accounting 2

Business Communication (CM1) 

Two half-credit courses required. Any two of the following: business communications, effective writing or an English course such as CMM 115 or CMM 215.  

Managing Information Systems (MS1) 

BUS 140
ACC 116
ACC 220

Business Computer Applications
Computerized Accounting Applications
Spreadsheet Management


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

For more information, please contact Grant Dunlop, CGA, Professor of Accounting (705) 759-6774, ext. 2484.

Transfer credit policies are subject to change without notice.   

Updated as of September 2012.