Program of Study

The 120 credit online Honours Bachelor of Commerce (H.B.Com) program consists of the following:

• CGA Foundation Studies courses - Levels 1 to 3 (48 credits)

• CGA Advanced Studies courses - Level 4 – including FA4 (27 credits)

• CGA PACE elective (3 credits)

• Laurentian University online business courses (30 credits)

• H.B.Com additional requirements (12 credits)

CGA Foundations Studies courses

To be admitted into the online H.B.Com program, a CGA student must have successfully completed the CGA Foundation Studies or a CGA deemed equivalent program of studies. Students will be granted a block transfer of 48 credits towards the H.B.Com degree for the successful completion of the CGA Foundation Studies.

CGA Advanced Studies courses

Students must successfully complete their CGA Advanced Studies to obtain 21 credits towards the H.B.Com. CGA Advanced Studies are composed of:

Taxation 1 (6 credits)

Auditing 1 and Business Case 2 (6 credits)

Management Accounting 2 (6 credits)

Accounting Theory 1 (3 credits)

Financial Accounting 4 (6 credits)

CGA Advanced Studies may have been completed prior to admission into the online H.B.Com program. Once completed, the 27 credits will be transferred to the H.B.Com program.

**Important**

The maximum number of credits allowed for transfer from a diploma to the H.B.Com degree is 60 credits (48 credits for the CGA Foundation studies courses and 12 credits for the H.B.Com Additional Requirements). Regardless of the number of credit hours in a diploma, Laurentian University will not also accept courses completed as part of a diploma as transfer credit for courses at the Advanced Studies (Level 4) level.

Where a student has completed CGA Advanced Studies equivalents within a college diploma, Laurentian will allow the student to substitute equivalent credits from any other subject area provided the substitute courses are either taken through a university or transferable to a university. Laurentian, will also accept transfer credit for Level 4 courses where they are taken at a college or technical institute in addition to the Diploma, or as part of a degree program at a university, university college or technical institution.

For example:

Students may have been granted exemption for CGA level 4 courses (TX1 or AU1) because of equivalent courses completed within their diploma. In such cases, the students would complete an equivalent number of credits in a subject area of their choosing (i.e. philosophy) through either a University or college program that has an established transfer credit policy with a University.

CGA PACE courses

Students must successfully complete one of the following CGA PACE electives to obtain 3 credits towards the H.B.Com:

Advanced External Auditing (3 credits)

Advanced Corporate Finance (3 credits)

Information Systems Strategy (3 credits)

Internal Auditing and Controls (3 credits)

Public Sector Financial Management (3 credits)

Advanced Personal and Corporate Taxation (3 credits)

The PACE elective may have been completed prior to admission into the online H.B.Com program. Once completed, the 3 credits will be transferred to the H.B.Com program.

Laurentian University online business courses

The Laurentian University H.B.Com business courses are the "residency requirements" for all CGA students. Students must complete the following online courses at Laurentian University for a total of 30 credits towards the H.B.Com.:

COMM 2045: Organizational Behaviour (6 credits)

COMM 2035: Marketing Management (6 credits)

COMM 2055: Operations Management (6 credits)

COMM 4005: Strategic Management and Policy (6 credits)

COMM 4995: Internship (6 credits)**

** The internship may be replaced with COMM 4405/HC1: Humanist Issues in Commercial Practice (6 credits) or with the completion of two of these three courses: COMM 4506/PT1: Project Management (3 credits), COMM 4736/RK1: Risk Management (3 credits) and COMM 4456/HR1: Human Resource (3 credits)  

H.B.Com additional requirements

Students with a three-year or equivalent college diploma will receive a transfer of credits for the H.B.Com additional requirements. Students who do not hold a college diploma, must complete 12 credits of elective Laurentian University courses at the undergraduate level or equivalent.

Updated Sept 2012