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Accounting Courses – CGA

Certified General Accountants Association:

  • CGA Association of Ontario in co-operation with Georgian College, offers equivalent courses via distance education. The course listed below are all offered online through Ontario Learn.

CGA 2011-2012 Transfer Credit Policies:

Courses:

*Click link for course description.

Auditing I
FNCE 3006 - CRN 20080 - Credit Course:

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 Majors: BAAC, BADM, BSTA, BUSG, BUSN
  • In class Equivalent: FNCE3000 - Auditing 1
  • Prerequisite: ACCT1005 Financial Accounting Principles or ACCT1001 Financial Accounting Principles 2
  • Winter Semester Start/End Date: January 13, 2012 - April 20, 2012
  • Final Exam: Yes
  • Course Fee

Course List

Auditing II
FNCE 3007 - CRN 20081 - Credit Course:

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 Majors: BAAC
  • In class Equivalent: FNCE3003 Auditing 2
  • Prerequisite: FNCE3000 Auditing 1
  • Winter Semester Start/End Date: January 13, 2012 - April 20, 2012
  • Final Exam:Yes
  • Course Fee

Course List

Financial Accounting I
ACCT 1011 - CRN 20075 - Credit Course:

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 Majors: AUBU, AUTB, AUTF, AUTO, AVIA, BAAC, BACN, BACT, BADM, BAHR, BAIS, BAMK, BLOG, BMKN, BMKT,BOKP, BSPF, BSDM, BSTA, BSTP, BSTU, BUSG, BUSN, COPA, COPR, CULN, GOLF, GSST, HADM, HMGT, OFAE, OFAG, OFAL, OFAM, SKIR, TOUR, TRVL
  • In class equivalent: ACCT1000 Financial Accounting Principles 1
  • Prerequisite: None
  • Winter Semester Start/End Date: January 13, 2012 - April 20, 2012
  • Midterm Exam: Yes (in person)
  • Final Exam: Yes
  • Course Fee

Course List

Financial Accounting II
ACCT 1012 - CRN 20076 - Credit Course:

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 Majors: AUTF, AUTO, BAAC, BACN, BACT, BADM, BAHR, BAIS, BOKP, BSPF, BSTA, BSTU, BUSG, BUSN, COPA, COPR, OFAE
  • In class equivalent: ACCT1001 Financial Accounting Principles 2
  • Prerequisite: ACCT1008 Financial Accounting I or equivalent
  • Winter Semester Start/End Date:  January 13, 2012 - April 20, 2012
  • Midterm Exam: Yes (in person)
  • Final Exam : Yes
  • Course Fee

Course List

Cost and Managerial Accounting I
ACCT 2009 - CRN 20083 - Credit Course:

This course introduces managerial accounting concepts and terminology including the elements of a job costing system, the application of cost-volume-profit analysis the application of relevant costs to special decisions, including how they fit with the preparation of master budgets.

  • Applicable Majors: BAAC, BACN, BACT, BADM, BOKP, BSBF, BSTA, BSTU, BUSG, BUSN
  • In Class Equivalent: ACCT2003 Cost Accounting 1
  • Prerequisite: ACCT1000 Financial Accounting Principles 1 or ACCT1004 Introduction to Accounting or ACCT1010 Accounting 1 or ACCT1008 Financial Accounting 1 ODE
  • Winter Semester Start/End Date: January 13, 2012 - April 20, 2012
  • Final Exam: Yes
  • Course Fee

Course List

Cost and Managerial Accounting II
ACCT 2010 - CRN 20084 - Credit Course:

This course examines the various approaches to the treatment of fixed manufacturing overhead on income statements, various approaches for measuring performance including use of segmented income statements, various methods of allocating service department costs and the costs of a joint processes, various methods of arriving at prices for products and services, the nature and importance of accounting for quality costs, and various methods of analyzing cost behaviour.

  • Applicable Majors: BAAC, BACN, BACT, BADM, BSTA, BUSG, BUSN
  • In Class Equivalent: ACCT2000 Cost Accounting 2
  • Prerequisite: ACCT2003 Cost Accounting 1 or ACCT2009 Cost Accounting 1 ODE
  • Winter Semester Start/End Date: January 13, 2012 - April 20, 2012
  • Final Exam: Yes
  • Course Fee

Course List

Introduction to Macroeconomics
ECON 2005 - CRN 20077 - Credit Course:

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 Majors: AUBU, AUTO, AUTF, AVIA, BAAC, BACN, BACT, BADM, BAHR, BAIS, BAMK, BCAC, BLOG, BMKN, BMKT, BUIS, BUSG, BUSN, COPA, COPR, GOLF, OFAE
  • In class equivalent: ECON2000  Macroeconomics
  • Prerequisite: ECON1003 Introduction to Microeconomics
  • Winter Semester Start/End Date: January 13, 2012 - April 20, 2012
  • Final Exam: Yes
  • Course Fee

Course List

Introduction to Microeconomics
ECON 1003 - CRN 20078 - Credit Course:

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 Majors: AUBU, AUTO, AUTF, AVIA, BAAC, BACN, BACT, BADM, BAHR, BAIS, BAMK, BLOG, BMKN, BMKT, BSTU, BUIS, BUSG, BUSN, COPA, COPR, GOLF, OFAE
  • In class equivalent: ECON1000 Microeconomics and ECOF1000
  • Prerequisite: None
  • Winter Semester Start/End Date:  January 13, 2012 - April 20, 2012
  • Final Exam:Yes
  • Course Fee

Course List

Taxation I
FNCE 2009 - CRN 20082 - Credit Course:

This is an introductory course to federal income tax in a Canadian setting.  Students will gain an understanding of the underlying objectives and principles of income taxation.  Topics include employment income, income from property, investment income and capital gains.  Personal tax returns for individuals will be completed both manually and using a tax preparation software program.

  • Applicable Majors: BAAC, BACN, BACT, BADM, BOKP, BUSG, BUSN
  • In class Equivalent: FNCE2002 Taxation
  • Prerequisite: Financial Accounting I
  • Winter Semester Start/End Date:  January 13, 2012 - April 20, 2012
  • Final Exam: Yes
  • Course Fee

Course List

Taxation II
FNCE 3005 - CRN 20079 - Credit Course:

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 Majors: BAAC, BADM, BUSG, BUSN
  • In class equivalent: FNCE3002 Corporate Tax
  • Prerequisite: FNCE2002 Taxation
  • Winter Semester Start/End Date:  January 13, 2012 - April 20, 2012
  • Final Exam: Yes
  • Course Fee

Course List