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 241 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 241 or equivalent with a grade of
“C” or better.

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 241 or equivalent with a grade of
“C” or better.

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 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, and full disclosure on financial reports.

selkirk.ca/programs

POST-GRAD

Course of Studies

Year 1 - Spring Intake

SEMESTER 1
Course
ECON 107
TWC 164

SEMESTER 2
Course
ADMIN 272
COMM 220
COMM 240
ECON 106

SEMESTER 3
Course
ADMN 315
ADMN 399
COMM 241
STAT 105

Name
Principles of Microeconomics

Introduction to Report and Letter Writing

Name

Commercial Law

Principles of Organizational Behaviour
Financial Accounting I

Principles of Macroeconomics

Name

Leadership

Directed Studies Business
Financial Accounting IL

Introduction to Statistics

Year 2 - Spring Intake

SEMESTER 4

Course

ADMIN 251
ADMIN 252
ADMN 253
ADMN 259
ADMN 269

SEMESTER 5
Course
ADMIN 250
ADMIN 254
ADMIN 255
ADMN 257
ADMN 295

Name

Intermediate Accounting I
Financial Management
Principles of Income Tax I
Auditing

Information Systems

Name

Managerial Accounting
Intermediate Accounting IL
Corporate Finance

Income Tax II

Strategic Management

Selki

UATE DIPLOMA IN ACCOUNTING
selkirk.ca/program/post-graduate-accounting

Credit

On Campus 3
On Campus 3
Total 6
Credit

On Campus 3
On Campus 3
On Campus 3
On Campus 3
Total 12
Credit

On Campus 3
On Campus 3
On Campus 3
On Campus 3
Total 12
Credit

On Campus 3
On Campus 3
On Campus 3
On Campus 3
On Campus 3
Total 6
Credit

On Campus 3
On Campus 3
On Campus 3
On Campus 3
On Campus 3
Total 6

rk College Academic Calendar 2018-19 77