BUSINESS ADMINISTRATION
selkirk.ca/business

ADMN 230 —- PROJECT MANAGEMENT

ADMN 230: Project Management provides you

with foundational knowledge and applied project
management skills. Learn competencies required

to work in project management, and build your own
skills roadmap to take your career further. Learn to
define project success and develop skills in project
planning and communications, including how to
organize a team meeting, plan a project and schedule
with state of the art software. This introductory
course establishes the foundation of knowledge
upon which project management practices are
based. We will look in depth at the anatomy of a
project and the role of the project manager and
learn the key concepts upon which the project
management discipline is built. Based on industry
standard practices and recognizing that there is no
oneXsizeXfitsMall approach to project management,
you will examine a broad range of business projects
and explore how different approaches are used
under different circumstances. Reviewing the full
project lifecycle from conceptual design through to
project completion, you will gain insights into how
projects work in the real world and the factors that
lead to project success.

Pre-requisites: Math 12 or equivalent.

ADMN 250 —- MANAGERIAL ACCOUNTING

ADMN 250: 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 with a grade
of "C" or better.

ADMN 251 - INTERMEDIATE ACCOUNTING |

ADMIN 251: 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 with a grade
of "C" or better.

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ADMN 252 —- FINANCIAL MANAGEMENT

ADMN 252: 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 with a grade
of "C" or better.

ADMN 253 — PRINCIPLES OF INCOME TAX I

ADMIN 253: 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 with a grade
of "C" or better.

ADMN 254 — INTERMEDIATE ACCOUNTING II

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, the cash flow statement, and full disclosure
on financial reports.

Pre-requisites: ADMN 257 or equivalent with a grade of
"C" or better.

ADMN 255 — CORPORATE FINANCE

ADMN 255: Corporate Finance examines the
raising and allocation of corporte 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 with a grade
of "C" or better.

ADMN 257 — INCOME TAX II

ADMIN 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.

Pre-requisites: ADMN 253 or equivalent with a grade of
"C" or better.

ADMN 259 — AUDITING

ADMN 259: 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 with a grade
of "C" or better.

ADMN 265 —- OPERATIONS MANAGEMENT

ADMN 265: Operations Management studies
business operations fundamentals such as demand
management, forecasting, inventory control, the
EOQ model, scheduling, project management,
aggregate planning, materials management, value
analysis, supplier management, quality management
and service centre management. The concepts of
sustainability and sustainable business practices will
be integrated into the different topics.

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

Pre-requisites: COMM 240/241 or equivalent with a grade
of "C" or better.

ADMN 272 - COMMERCIAL LAW

ADMN 272: 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 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.

Pre-requisites: Program admission standards.

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