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information systems development will be studied with
emphasis on systems analysis and design, internal
controls, and proper documentation.

Prerequisites: COMM 241 or equivalent with a grade of
“C” or higher.

ADMN 250 - MANAGERIAL ACCOUNTING

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.

Prerequisites: COMM 241 or equivalent with a
grade of “C” or higher.

ADMN 254 - 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, and full disclosure on financial
reports.

Prerequisites: ADMN 251 or equivalent with a
grade of “C” or higher.

ADMN 255 - CORPORATE FINANCE

Examines the raising and allocation of corporate
funds. Topics include: conceptual aspects of capital
structure, dividend policy, capital markets, financial
securities, derivatives, international finance, and
corporate reorganizations and liquidations.

Prerequisites: COMM 241 or equivalent with a
grade of “C” or higher.

ADMN 257 - 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.

Prerequisites: ADMN 253 or equivalent with a
grade of “C” or higher.

176 Selkirk College Academic Calendar 2019-20

POST-GRADUATE DIPLOMA IN ACCOUNTING

ADMN 272 - COMMERCIAL LAW

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 torts and negligence, and 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.

Prerequisites: Program admission standards.

ADMN 295 - STRATEGIC MANAGEMENT

A capstone course integrating the varied disciplines
in business including accounting and finance,
marketing, operations, economics, forecasting, and
management, into a comprehensive knowledge base
which becomes a foundation for strategic planning.
Students’ participation in class and in team projects
and analysis of business cases are core components
of this course.

Prerequisites: ADMN 171, ADMN 181, COMM 241 or
equivalent with a grade of “C” or higher.

ADMN 315 - 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.

Prerequisites: COMM 220 and ADMN 171 or equivalent
with a grade of “C” or higher.

ADMN 392 - PROFESSIONAL SALES SKILLS

No matter the industry, nor the state of the economy,
businesses are almost always on the search to find
enthusiastic, entrepreneurial, and effective sales
people. Upon successful completion of this course,
students will understand and demonstrate the
core skills of professional selling, with a focus on
the common tools and processes used in the field.
Relationship-building and needs-satisfaction are
fundamental components of the process. Strong
English language verbal communication skills are
needed to be successful in this course.

Prerequisites: ADMN 181 and TWC 164 (or ENGL 710)
with a grade of “C” or higher.

COMM 220 - PRINCIPLES OF
ORGANIZATIONAL BEHAVIOUR

An introduction to the behaviour, relationships,

and performance of individuals and groups in work
organizations as well as the nature of organizational
structure and processes. Organizational dynamics
are examined with a view to creating an effective
working environment from a human perspective.

Prerequisites: Program admission standards.

selkirk.ca/program/post-graduate-accounting

COMM 240 - FINANCIAL ACCOUNTING I

An introductory course in accounting from the basic
accounting equation to the preparation of the income
statement, statement of owner’s equity and balance
sheet. This course covers merchandise operations,
valuation and control of cash, temporary investments
and receivables, inventories and cost of goods sold,
principles of internal control and accounting for
payroll liabilities. Includes important accounting
principles and concepts as well as the classification
of accounts. The use of special journals, worksheets
and computerized accounting is also covered.

Prerequisites: Program admission standards.

COMM 241 - FINANCIAL ACCOUNTING II

The second financial accounting course, reviewing
and enlarging upon concepts and principles, their
application to and effect upon financial statements.
Topics include: capital and intangible assets, current
and long-term liabilities, partnership accounting,
accounting for corporate transactions, notes and
bonds payable, the cash flow statement, and financial
statement analysis.

Prerequisites: COMM 240 with a grade of “C” or
higher.

ECON 106 - PRINCIPLES OF
MACROECONOMICS

Covers topics including: national income accounts,
national income determination model, monetary
system, monetary and fiscal policy, problems with
the Macro System, inflation, unemployment, etc.;
international trade - balance of payments, exchange
rates, capital flows.

Prerequisites: English Studies 12 or equivalent with a
grade of “C” or higher.

ECON 107 - PRINCIPLES OF
MICROECONOMICS

Usually taken following ECON 106. Topics covered
include: supply and demand - price supports, the
agricultural problem, value theory, theory of the
firm - competition, pollution, industrial organization
- monopoly, public utilities, advertising, income
distribution - labour unions, productivity.

Prerequisites: English Studies 12 or equivalent with a
grade of “C” or higher.

selkirk.ca/programs