(CGA) Certified General Accountants Association

• CGA Association of Ontario (www.cga-ontario.org), in co-operation with Georgian College, offers equivalent courses via distance education. The following courses are offered online.

Auditing 1 ** pending CGA approval
FNCE3006 - CRN 30254
 Credit

This course is an introduction for students who have not had any experience in auditing and covers the auditing concepts and procedures of external auditing. The aim is for students to understand the philosophy and environment of auditing. Topics covered include an overview of auditing with special attention given to the nature and economic purpose of audits; reporting, professional standards and ethics; legal liability; audit objectives, evidence, and documentation; planning and analysis; materiality and risk; and internal control.

• Applicable Major:
• In class Equivalent:
  FNCE3000 - Auditing 1
• Prerequisite:
  ACCT1005 Financial Accounting Principles of ACCT1001 Financial Accounting Principles 2
• Fee:
• Start/End Date:
  May 14/10 - August 20/10
• Final Exam:
  Yes
  

Auditing 2 ** pending CGA approval
FNCE3007 - CRN 30255
 Credit

This course is a continuation of Auditing 1 and begins with an in-depth study or internal controls. It then applies the concepts of Auditing 1 to the audit of sales, acquisitions, payroll, inventory and cash balances and related income statement and balance sheet accounts. Students will learn the appropriate audit procedures and audit objectives for tests of controls and tests of details of balances.

• Applicable Major:
• In class Equivalent:
  FNCE3003 Auditing 2
• Prerequisite:
  FNCE3000 Auditing 1
• Fee:
• Start/End Date:
  May 14/2010 - August 20/2010
• Final Exam:
   Yes

Financial Accounting I
ACCT 1008 - CRN 30019
 Credit

This course comprises part one of the financial accounting courses. Topics covered include financial statements, journalizing transactions, end-of-period adjustments and accounting for a merchandising business.

• Applicable Major:
  AUTF, AUTO, AVAI, BAAC, BACN, BACT, BADM, BAIS, BAMK, BMKN, BMKT, BSTA, BSTP, BSTU, BUIS, BUSG, BUSN, COPA, COPR, GOLF, HRAD, HROP, SKIR, OFAE, OFAG, OFAL
• In class equivalent:
  ACCT1000 Financial Accounting Principles 1
• Prerequisite:
   none
• Fee:
  $385.84(Textbook Not Included)
• Start/End Date:
  May 14/2010 - August 20/2010
• Final Exam:
   Yes

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Financial Accounting II
ACCT 1009 - CRN 30020
 Credit

This is part two of the financial accounting course. Topics covered include receivables, capital assets, current and long-term liabilities, payroll, corporations, partnerships and statement of cash flow.

• Applicable Major:
  AUTF, AUTO BAAC, BACN, BACT, BADM, BAIS, BSTA, BSTU, BUIS, BUSG, BUSN, COPA, COPR, GOLF, OFAE
• In class equivalent:
  ACCT1001 Financial Accounting Principles 2
• Prerequisite:
  ACCT1008 Financial Accounting I or equivalent
• Fee:
  385.84(Textbook Not Included)
• Start/End Date:
  May 14/2010 - August 20/2010
• Final Exam:
   Yes

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Intermediate Accounting I
ACCT 2008 - CRN 30047
 Credit

This course is part one of a two-part intermediate accounting course.  Topics covered include accounting principles, financial statements, revenue recognition, cash, receivables and inventory.

• Applicable Major:
  BAAC, BACN, BACT, BADM, BSTA, BUSG, BUSN
• In class equivalent:
  ACCT2001 Intermediate Accounting 1
• Prerequisites:
  ACCT1009 Financial Accounting 2 or equivalent
• Fee:
  $385.84(Textbook Not Included)
• Start/End Date:
  May 14/2010 - August 20/2010
• Final Exam:
   Yes

__________________________________________________________________
Intermediate Accounting III
ACCT 3005 - CRN 30021
 Credit

This course comprises the third of three levels of Intermediate Financial Accounting. Through lecture and problem solving, material covered includes the study of long-term liabilities, dilative securities and earnings per share calculation, corporate income tax, pension costs, leases, cash flow statement, financial statement analysis and decision-making and full disclosure in financial reporting. Theory and practice governing the recording of transactions and financial statement presentation of the above items will be studied.

• Applicable Major:
  BAAC, BADM, BUSG, BUSN, BSTA
• In class equivalent:
  ACCT3003 Intermediate Accounting 3
• Prerequisite:
  ACCT1009 Financial Accounting 2 or equivalent
• Fee:
  $385.84(Textbook Not Included)
• Start/End Date:
  May 14/2010 - August 20/2010
• Final Exam:
   Yes

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Introduction to Macroeconomics
ECON 2005 - CRN 30043
 Credit

This course introduces students to the principles essential to understanding contemporary macroeconomic issues.  Emphasis is placed on the use of economic models to analyze economic developments accurately and objectively.  Students examine the macroeconomic problems facing society including unemployment, inflation, and economic growth.  As well, students evaluate government use of fiscal and monetary policy to deal with these problems.  The impact of macroeconomics on students’ civic, working and personal lives is explored.

• Applicable Major:
  AUTF, AUTO, AVIA, BAAC, BACN, BACT, BADM, BAIS, BAMK, BCAC, BMKN, BMKT, BUIS, BUSG, COPA, COPR, GOLF, OFAE
• In class equivalent:
  ECON2000  Macroeconomics
• Prerequisite:
  ECON1003 Introduction to Microeconomics
• Fee:
  $366.10(Textbook Not Included)
• Start/End Date:
  May 14/2010 - August 20/2010
• Final Exam:
   Yes

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Introduction to Microeconomics
ECON 1003 - CRN 30044
 Credit

This course introduces the student to the principles that are essential to an understanding of contemporary microeconomic issues.  Emphasis is placed on the use of economic models to analyze economic developments accurately and objectively.  Students will examine the role of prices and competitive markets in the allocation of resources, firm behaviour and market structures; as well, they will evaluate the effects of government intervention in the economic marketplace.

• Applicable Major:
  AUTO, AVIA, BAAC, BACN, NACT, BADM, BAIS, BAMK, BMKN, BMKT, BSTU, BUIS, BUSG, COPA, COPR, GOLF, OFAE
• In class equivalent:
  ECON1000 Mircoeconomics
• Prerequisite
   None
• Fee:
  $366.10(Textbook Not Included)
• Start/End Date:
  May 14/2010 - August 20/2010
• Final Exam:
   Yes

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Taxation II
FNCE 3005 - CRN 30029
 Credit

This course deals with the liability for income tax of individuals and corporations. The determination of net income for tax purposes, taxable income and taxes payable will be examined in detail, for unincorporated businesses and corporations. Preparation of personal tax returns will be completed in detail. All assignments MUST be completed and student MUST pass final exam to pass the course.

• Applicable Major:
  BAAC, BADM, BUSG.
• In class equivalent:
  FNCE3002 Corporate Tax
• Prerequisite:
  FNCE2002 Taxation
• Fee:
  $412.16(Textbook Not Included)
• Start/End Date:
  May 14/2010 - August 20/2010
• Final Exam:
   Yes