UNIVERSITÉ SAINTÉ-ANNE Group I Introductory Financial Accounting* CO1013 & CO1023 Economics EC1013 & EC1023 Business Law DR2023 Group II Cost Accounting, Planning and Budgeting* CO3113 & CO3133 Finance* FI3013 & FI3023 Management Information Systems case by case basis Intermediate Financial Accounting* CO2013 & CO2023 Group III Accounting Theory* CO4123 Introductory Auditing* CO3123 Advanced Financial Accounting* not available *MINIMUM GRADE REQUIREMENT: C 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.