RETURN
TO PROGRAMS
A-Z hy

English speaking institution from another country,
or equivalent training and experience.

— English Studies 12 with “C+” or higher, or
equivalent.

— For international applicants, IELTS 6.5 overall band
score with no band below 6.0, or equivalent on
other internationally recognized English Language
Proficiency Tests.

— Foundations of Math 12 or Pre-calculus 11 with
“C+” or higher or equivalent.

EARLY ENTRY

Applicants who lack the admission requirements may
still gain admission to the program through a multi-
level entry system which allows students to take a
combination of program and upgrading courses in the
first year. This mode of entry can extend the duration
of the program accordingly as not all courses are
offered every term.

GENERAL

— Applicants must submit a completed application
form and other required documents (i.e. secondary
school and any post-secondary transcripts,
application package) to the Registrar’s office.

— Entry to the Program may be made at the
commencement of the fall, winter, or spring
semesters. However, normal entry is at the
beginning of the fall semester. The progression
of courses may be different dependant on which
semester the student commences studies.

— Where space permits students may be admitted
up to the end of the first week of the fall and
winter semesters, and first week of the spring
semester. Admission beyond this point will only be
possible with the approval of the instructor(s) and
School Chair.

— Entry may be limited by prerequisites, space
limitations and/or completion of preadmission
assessment. International entry may be limited
where international student enrolment targets or
limits have been met.

— Accepted applicants may be placed in particular
classes and/or sections by the School Chair or
designate.

— No class or section switches will be permitted
after the first week of the fall, winter or spring
semester. All class or section switches require the
approval ofthe School Chair or designate.

— Students admitted to a specific program will be
given preferred access to that program’s courses.

PART-TIME STUDY

— The program encourages and supports part-time
study. Special consideration is given to integrating
part-time students into the program. However,
only full-time students are eligible for Co-op work
term experiences.

selkirk.ca/programs

POST-GRADUATE DIPLOMA IN ACCOUNTING

— Subject to space limitations and prerequisites,
students who wish to take fewer than the
maximum number of courses in any semester may
do so.

— International students are responsible to
determine whether part-time studies will affect
one’s student permit, ability to work and future in
Canada post-graduation.

Co-op Education

The Co-op Education program of work terms is

an option within the Post-Graduate Business
Management program. To be eligible for Co-op work
terms, students must:

— have credit for all previous courses in the selected
program of study. Students who lack credit for a
course may be considered on an individual basis

— have a minimum cumulative program GPA of 2.33

— be taking a full course load in the selected
program of study.

APPLICATION PROCESS

Before an applicant’s file is considered to be
complete, the following must have been received by
the Admissions Department:

— completed application form

— appropriate official transcripts and proof of
English proficiency for international applicants.

The application deadline for fall intake is June 30, for
winter intake is October 30, and for spring intake is
February 28. Late applications will be admitted where
space permits and on the discretion of the School
Chair/School Dean.

The deadline for receiving required documentation is
stated in the student’s admissions letter.

Students are required to complete an orientation at
the beginning of the program.

selkirk.ca/program/post-graduate-accounting

Program Courses

ADMN 251 - INTERMEDIATE ACCOUNTING I

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 and tangible assets
are an integral part of this course.

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

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.

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

ADMN 253 - PRINCIPLES OF INCOME TAX |

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.

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

ADMN 259 - AUDITING

Examines 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.

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

ADMN 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

Selkirk College Academic Calendar 2019-20 175