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Program Courses

ADMN 251 - INTERMEDIATE ACCOUNTING I

Intermediate Accounting I is the first part of a two-
semester course dealing with theory and concepts
as applied to financial reporting. Valuation and cost
allocation problems applying to cash, receivables,
inventories and investments, property, plant and
equipment are an integral part of this course.

Pre-requisites: COMM 240/241 or equivalent.

ADMN 252 - FINANCIAL MANAGEMENT

Financial Management examines the role of
finance and the tools and environment of financial
decision-making. Topics include: Time value of
money, foundations for valuation, financial analysis
and planning, management of current assets and
liabilities, capital budgeting, risk and return, and
personal finance.

Pre-requisites: COMM 240/241 or equivalent.

ADMN 253 - PRINCIPLES OF INCOME TAX I

Principles of Income Tax I studies the nature and
structure of the Income Tax Act, as it applies to
individuals. Topics include determination of net
income for tax purposes, taxable income and income
taxes payable. Income from employment, business,
property, capital gains and miscellaneous sources are
included.

Pre-requisites: COMM 240/241 or equivalent.

ADMN 259 - AUDITING

Auditing is a one semester course examining the
nature and function of auditing. Students will study
the various types of audits as well as the auditor’s
role in the decision-making process. The planning,
accumulation and interpretation of audit evidence
including EDP systems, are major components of the
course. Case studies requiring an examination of
internal control, planning an audit, development of an
audit program, and the preparation and completion
of working papers, financial statements and the
auditor’s report are also part of this course.

Pre-requisites: COMM 240/241 or equivalent.

ADMN 269 - INFORMATION SYSTEMS

ADMIN 269: Information Systems examines the
relationships and distinctions between Management
Information Systems (MIS) and Accounting
Information Systems (AIS). Students will examine

selkirk.ca/programs

POST-GRADUATE DIPLOMA IN ACCOUNTING
selkirk.ca/program/post-graduate-diploma-accounting

the standard categories of business transactions

and how these transactions flow through the
organization, are documented, stored (with emphasis
on databases), and are reported for use by both
internal and external users. Accounting information
system development will be studied with emphasis on
systems analysis and design, internal controls, and
proper documentation.

Pre-requisites: COMM 240/241 or equivalent.

ADMN 250 - MANAGERIAL ACCOUNTING

Managerial Accounting is an introduction to
management accounting concepts and methods. Main
topic areas include: job order and process costing,
budgeting and responsibility accounting, identification
of costs relevant to price, product, and replacement
decisions, cost/volume/profit relationships, cost
control through flexible budgets, standard costs, and
variance analysis.

Pre-requisites: COMM 240/241 or equivalent.

ADMN 254 - INTERMEDIATE ACCOUNTING II

Intermediate Accounting II deals with theory and
concepts as applied to financial reporting. Topics
include valuation and cost allocation problems
applying to liabilities, leases and pensions,
accounting for owner’s equity, partners’ capital and
shareholders’ equity, future income tax benefits and
liabilities, the cash flow statement, and full disclosure
on financial reports.

Pre-requisites: ADMN 257 or equivalent.

ADMIN 255 - CORPORATE FINANCE

ADMN 255: Corporate Finance examines the raising
and allocation of funds. Topics include: conceptual
aspects of capital structure, dividend policy,

capital markets, financial securities, derivatives,
international finance, and corporate reorganizations
and liquidations.

Pre-requisites: COMM 240/241 or equivalent.

ADMN 257 - INCOME TAX II

Income Tax II provides a study of the nature and
structure of the Income Tax Act, as it applies to
corporations, partnerships, deceased taxpayers,
trusts and non-residents, with the focus on corporate
taxation. A corporate tax return and relevant
schedules are prepared to determine net income

for tax purposes, taxable income and income taxes
payable. The sale of an incorporated business, tax
planning techniques and special topics are included.

Pre-requisites: ADMN 253 or equivalent.

ADMN 272 - COMMERCIAL LAW

Commercial Law is an introduction to law as it applies
to business. The development of the courts and the
machinery of justice will be outlined. A study will

then be made of contracts including their formation,

impeachment, breach, assignment and discharge.
Methods of carrying on business such as employer/
employee, proprietorship, partnership, agency and
incorporation will be introduced and compared.

Pre-requisites: Program admission standards.

ADMN 295 - BUSINESS POLICY

Business Policy is a capstone course integrating the
varied disciplines in business including accounting
and finance, marketing, operations, economics,
forecasting, and management philosophies into a
comprehensive knowledge base which becomes

a foundation for strategic planning. The course
emphasized the development of critical thinking skills.
Student participation is class and in team projects
and analysis of business cases is a core component
of the course.

Pre-requisites: ADMN 181, COMM 240/241 or equivalent.

ADMN 308 - MULTICULTURAL MANAGEMENT

Multicultural Management will provide a framework
for students to develop and practice the skills
required to successfully manage or work in a
multicultural workplace either in Canada or in an
international setting. Culture and the ability to
recognize cultural differences will influence an
employee’s’ workplace behaviour, management style,
and job satisfaction. Sensitivity to cultural differences
may influence the success or failure of a business
venture, especially in an international context.
Organizations planning an international operation
must consider cultural influences when designing the
organizational structure, workplace communication
systems, rewards and customer interactions. A
combination of readings, case studies, and role play
will develop each student’s ability to communicate
and manage in a multicultural environment.
Pre-requisites: Successful completion of first year of
the program or successful completion of two years in a
different post-secondary program subject to approval by
School Chair/Instructor.

ADMN 315 - LEADERSHIP

Leadership examines the theory and practical
application of leadership. It covers the latest thinking
in leadership theory and contemporary practices at
work within organizations in a global economy. Topics
such as motivation, strategic planning, team building
and negotiation will be explored.

Pre-requisites: Successful completion of first year of
the program or successful completion of two years in a
different post-secondary program subject to approval by
School Chair instructor.

ADMN 399 - DIRECTED STUDIES BUSINESS
Directed Studies Business involves students engaging
in independent study, research, and practice related
to a topic in business administration under faculty

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