CAPE BRETON UNIVERSITY Group I Introductory Financial Accounting* BA121 & BA122 Economics EC101 & EC102 Business Law BA251 Group II Cost Accounting, Planning & Budgeting* BA321 & BA421 Finance* BA341 & BA342 Management Information Systems BA284 Intermediate Financial Accounting* BA325 & BA326 Group III Accounting Theory* BA424 Introductory Auditing* BA427 Advanced Financial Accounting* BA425 & BA426 Tax Technical* BA451 (beginning Fall 2008) *MINIMUM GRADE REQUIREMENT: 60% NOTES The minimum grade requirement applies to those courses denoted by an asterisk. A passing grade is required in all other courses. The exemption status for courses taken in prior academic years may vary from that shown on the schedule. Please contact the School for additional information. The minimum grades listed are based on the grading scale used by the university and are not intended to reflect the degree of difficulty of the courses. Other courses may qualify for exemption. Please contact the School for further details.