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Accounting - Postgraduate Diploma

Get a solid financial accounting and management background to advance your career in this high-paying field. Competent accounting and finance professionals with a professional accounting designation are in high demand.

*Please note, this program is not accepting applications for Spring 2025 or the 2025/26 academic year.
Program at a Glance
Length
2 years
Credential
Diploma
School
Business
Delivery Method
On Campus
Campus
Castlegar
Intake Dates
Fall
Winter
Spring
    Overview

    With more than six years of providing quality education to more than 2,500 international and domestic students from numerous countries such as India, Africa, Philippines and China, our two-year Postgraduate Accounting Diploma Program will equip you with the experience and skills you need to excel as a CPA.

    Postgraduate Accounting

    Are you considering a career in finance, accounting or as a chartered professional accountant (CPA)? Let us help you achieve your goal. Our Postgraduate Accounting Diploma is designed to enable you to gain essential professional skills, strengthen your accounting knowledge and help you stand out from the crowd in the job market.

    Get a solid financial accounting and management background to advance your career in this high-paying field. As a student, you will have the opportunity to complete the course requirements for the CPA qualification in a professional and supportive environment, and to learn from qualified and experienced accounting-accredited instructors. 

    The course content provides you with valuable theoretical in accounting principles, and practical experience to guide you toward accreditation as a chartered professional accountant.

    Program Delivery

    This program has been designed to be flexible and easily presented to the students we enrol each year. Being a two-year, full-time study program, you will be presented with a comprehensive curriculum which is used in numerous colleges in Canada. You will also have the opportunity to study with a diverse network of students and experienced CPA and finance professionals during the course of your study.

    For specific information about how the courses in this PGA program can help satisfy the entrance requirements of the CPA program, please contact the program coordinator or consult the CPABC website. The BC Colleges and Universities Transfer Credit Guide located on the CPABC site may also be helpful.

    Completion of a bachelor’s degree is required for admission.

    Learn more about Selkirk International.


    News

    Group of Business Students very happy with awards
    School of Business Recognizes Outstanding Achievement
    Fri, 03/14/2025 - 12:00
    Stellar student outcomes in the college’s School of Business were celebrated at the annual Dean’s Reception held on the Castlegar Campus.
    WCBC 2024 Student Winners
    Business Students Victorious at Simulation Competition
    Wed, 03/27/2024 - 12:00
    Four students in the School of Business triumphed in a prestigious competition that matched their talents against top-notch post-secondary peers.
    Program Outcomes

    Upon successful completion of this program, learners will be able to:

    1. Explain terms, concepts and theories relevant to Canadian business
    2. Demonstrate developing critical and creative thinking skills
    3. Apply problem-solving skills
    4. Communicate effectively in various formats to a variety of stakeholders
    5. Demonstrate developing collaborative skills
    6. Outline the importance of ethical and professional behaviour
    7. Demonstrate developing business skills
    8. Apply numerical analysis and calculation to business-related operations
    9. Demonstrate literacy skills required in the Canadian business environment
    Admission Requirements

    In addition to meeting the general entrance requirements for admission to Selkirk College, applicants must meet the following Postgraduate Accounting requirements:

    • Bachelor’s degree (with a minimum 60% CGPA) from a recognized post-secondary institution in Canada or English-speaking institution from another country, or equivalent training and experience
    • English Studies 12 with a minimum of 67% or higher
    • 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 a minimum of 67% or higher (or equivalent)
    Additional Requirements

    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 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.

    This program may be taken on a full-time or part-time basis.

    1. General

    a) 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.

    b) 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 dependent on which semester the student commences studies.

    c) 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.

    d) 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.

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

    f) 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 of the School Chair or designate.

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

    2. Part-time Study

    a) 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.

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

    c) 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.

    APPLICATION PROCESS

    1. 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.

    Graduation and Promotion

    CO-OP EDUCATION

    This program is eligible for co-op education opportunities. Details under Program Specific Regulations.

    In order to receive your credential in your program, you must maintain a minimum GPA of 2.00.

    1. Two (2) failures in a non-elective course is cause for withdrawal from the program. A third attempt at a course may be made at the discretion of the School Chair or designate.

    2. To be promoted in good standing, a student must achieve a minimum GPA of 2.00.

    3. Early Entry students must complete upgrade courses before registering for their third semester, or receive prior approval from the School Chair or designate.

    4. To be qualified for automatic admission into a course which stipulates a prerequisite, a minimum grade of “C” or better must be achieved in the prerequisite course, unless the course concerned requires a higher grade.

    a) Students will not be permitted to exceed a full semester course load except with the permission of the School Chair or designate.

    b) Any student who has left the program because of unsatisfactory performance may be readmitted with the approval of the School Chair or designate after consultation with Faculty members.

    1. A student who has completed the Diploma graduation requirements with a cumulative GPA of 3.50 or better and no “C+” or lower grades in any subject will be designated as graduating with Honours.

    2. Requirements: (see Policy 8617: Graduation)

    Students must complete 60 credits all courses listed below:

    Courses
    Program Courses
    First Year Courses

    ADMN100 - Skills Orientation

    ADMN 100 Skills Orientation will welcome students to Selkirk College and highlight the expected knowledge and skills that will be required in all School of Business programs. This course will provide resources and learning opportunities to assist students in acquiring the essential skills in math and computer applications to support the successful completion of their chosen program in business. In addition, this course introduces several important college policies and programs that all students need to be aware of.

    Prerequisites
    Acceptance to the School of Business diploma and post-graduate diploma programs
    Credits
    1

    BUS340 - Financial Accounting I

    BUS 340 Financial Accounting I covers accounting from the basic accounting equation to the preparation of the income statement, statement of owners' 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. Important accounting principles and concepts are included, as well as the classification of accounts.

    Prerequisites
    Admission into PGDA program
    Credits
    3.00

    BUS341 - Financial Accounting II

    BUS 341 Financial Accounting II is the second financial accounting course that reviews and enlarges upon concepts and principles, their application to, and effect upon, financial statements. Topics include capital assets 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
    BUS 340 or equivalent with a minimum of 64%
    Credits
    3.00

    BUS350 - Management Accounting

    BUS 350 Management 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.

    Prerequisites
    BUS 340 or BUS 343 or BUS 342 or equivalent with a minimum of 60%
    Credits
    3.00

    BUS351 - Intermediate Accounting I

    BUS 351 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 and finally Intangible assets form an integral part of this course.

    Prerequisites
    BUS 343 or BUS 341 or equivalent with a minimum of 64%
    Credits
    3.00

    BUS369 - Accounting Information Systems

    BUS 369 Accounting Information Systems covers the use of computer-based information systems in management and accounting. After completing this course, students will have the knowledge required to make informed decisions about the applications of information technology. (Adapted from CPA)

    Prerequisites
    Program admission requirements.
    Credits
    3.00

    BUS370 - Introduction to Business

    BUS 370 Introduction to Business is a course that introduces students to the management and operation of business, including the principles, concepts, ideas and tools used by managers. In addition, the course exposes students to international and local business issues, and to large companies as well as to smaller, entrepreneurial firms.

    Prerequisites
    Program admission requirements.
    Credits
    3.00

    BUS372 - Commercial Law

    BUS 372 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, interpretation, breach, assignment and discharge. Methods of carrying on business such as employer/employee, proprietorship, partnership, agency and incorporation will be introduced and compared.

    Prerequisites
    BUS 370 or equivalent with a minimum of 60%
    Credits
    3.00

    ECON106 - Principles Of Macroeconomics

    ECON 106 Principles of Macroeconomics covers: 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 minimum of 60%
    Credits
    3.00

    ECON107 - Principles Of Microeconomics

    ECON 107 Principles of Microeconomics usually taken following Economics 106 Principles of Macroeconomics. 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 minimum of 60%
    Credits
    3.00

    STAT105 - Introduction To Statistics

    STAT 105 Introduction to Statistics is intended for social, environmental science, and business students, or others who would benefit from a one-term statistics course. Topics include estimation of means and hypothesis testing. Applications are explored.

    Prerequisites
    Math 11 at any level or equivalent with a minimum of 60%
    Credits
    3.00
    Second Year Courses

    BUS452 - Financial Management

    BUS 452 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. Together with BUS 455: Corporate Finance this course will enable the student to acquire the needed skills and knowledge to analyze common corporate financial decisions. These two courses will also provide a basis for further advanced studies.

    Prerequisites
    BUS 343 or BUS 340, or equivalent with a minimum of 64%
    Credits
    3.00

    BUS453 - Principles of Income Tax I

    BUS 453 Principles of Income Tax I course 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. Basic tax planning topics are examined.

    Prerequisites
    BUS 343 or BUS 341, or equivalent with a minimum of 60%
    Credits
    3.00

    BUS454 - Intermediate Accounting II

    BUS 454 Intermediate Accounting II builds on the financial accounting skills that you acquired in Financial Accounting I and II and Intermediate Accounting I.

     

    Intermediate Accounting II is an intermediate-level course that focuses on the liabilities and equities side of the statement of financial position along with topics such as accounting for income taxes, leases, employee benefits, earnings per share and accounting changes* (adapted from CPA)

    Prerequisites
    ADMN 251 or BUS 351, or equivalent with a minimum of 64%
    Credits
    3.00

    BUS455 - Corporate Finance

    BUS 455 Corporate Finance introduces you to finance concepts and provides you with essential knowledge of various tools used in corporate finance. You will examine the corporate financial environment and its impact on decision-making, introductory finance concepts (including the time value of money, investing and risk management) and distribution of earnings. In addition, you will look at capital budgeting techniques and short-, medium- and long-term financing decisions* (adapted from CPA).

    Prerequisites
    BUS 452 or equivalent with a minimum of 60%
    Credits
    3.00

    BUS457 - Income Tax II

    Bus 457 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
    BUS 453 or equivalent with a minimum of 60%
    Credits
    3.00

    BUS459 - Auditing and Assurance

    BUS 459 Auditing and Assurance is a one-semester course examining the nature and function of auditing. Students will study 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 a study of 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
    BUS 343 or BUS 340, or equivalent with a minimum of 60%
    Credits
    3.00

    BUS491 - Intermediate Management Accounting

    BUS 491 Intermediate Management Accounting builds on Management Accounting to further develop the student's ability to use both quantitative and qualitative information to make effective planning and control decisions. Topics include cost/volume/profit analysis, various costing systems, budgets, management control and pricing decisions.

    Prerequisites
    BUS 350 or equivalent with a minimum of 64%
    Credits
    3.00

    BUS492 - Advanced Financial Accounting

    BUS 492 Advanced Financial Accounting covers a selected group of advanced financial accounting topics including accounting for business combinations, foreign currency transactions and translations, in addition to accounting for not-for-profit and public sector organizations.

    Prerequisites
    BUS 351 or equivalent with a minimum of 64%
    Credits
    3.00

    BUS494 - Advanced Management Accounting

    BUS 494 Advanced Management Accounting builds on BUS 491 Intermediate Management Accounting to further develop the student's grasp of both the theory and practice with an emphasis on the role of strategy in the overall corporate business policy. Topics include strategy, balanced scorecard, cost allocation, revenue analysis, capital budgeting, transfer pricing and multinational topics.

    Prerequisites
    BUS 491 or equivalent with a minimum of 60%
    Credits
    3.00

    BUS495 - Performance Management

    BUS 495 Performance Management is 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
    BUS 491 or equivalent with a minimum of 64%, plus 64 credits.
    Credits
    3.00
    Elective Option

    ADMN399 - Directed Studies Business

    ADMN 399 Directed Studies Business involves students engaging in independent study, research, and practice related to a topic in business under faculty supervision.

    Prerequisites
    Program CGPA of 3.0 or above. Approval by School Chair.
    Credits
    3.00

    COOP101 - Business Co-op Work-term I
    Business Co-op Work-term I, COOP 101 is a (paid) work-term which fosters partnerships between students, employers and institution; to bring classroom learning into the workplace. Co-op Education is a process of education that formally integrates students' academic study with periods of related work experience. By connecting with employers, COOP 101 students will gain valuable hands-on experience related to their area of study within the School of Business.
    Prerequisites
    The student must have completed a minimum of one semester in the School of Business with a minimum cumulative GPA of 2.0, completion of all courses. Any student with one (1) or more failing grades must have Advisor approval to enter into a Co-op Work Term.
    Credits
    6.00

    Note:

    ADMN 399 Directed Studies (3) can be used as an elective to replace any 2nd year course except BUS 495 Performance Management, although this may impact one’s articulation into the CPA Prep program, which students should consider.

    COOP 101 Co-op Education Work Term (worth 6 credits) can replace any 2nd year course except BUS 495 Performance Management. In this option the net increase in program credits is three

    Because each of ADMN 399 and COOP 101 can be taken as electives or additives to the program, the final credit count can be as high as 66 credits.

    Students who have successfully completed BUS 343 prior to Fall 2023 Should also complete TWC 164 to achieve full program credits.

    Students who have successfully passed BUS 343 may not take BUS 340 or BUS 341 for further credit.

    Alternatively, ADMN 399 can be added to the program to increase the total credit count for the program.

    Any courses completed at the 100 or 200 level prior to September 2019 may not be taken again at the 300 or 400 level for additional credits.

    Tuition & Fees
    Domestic
    International
    Domestic
    2024/25
    Accounting – Postgraduate Diploma, Year 1
    Tuition
    $3,276
    Mandatory Fees
    $436
    Student Union Fees
    $455
    Total
    $4,167
    Accounting – Postgraduate Diploma, Year 2
    Tuition
    $3,162
    Mandatory Fees
    $431
    Student Union Fees
    $455
    Total
    $4,048
    2025/26
    Accounting – Postgraduate Diploma, Year 1
    Tuition
    $3,342
    Mandatory Fees
    $444
    Student Union Fees
    $455
    Total
    $4,241
    Accounting – Postgraduate Diploma, Year 2
    Tuition
    $3,225
    Mandatory Fees
    $439
    Student Union Fees
    $455
    Total
    $4,119
    International
    2024/25
    Accounting – Postgraduate Diploma, Year 1
    Tuition
    $14,360
    Mandatory Fees
    $633
    Student Union Fees
    $455
    Total
    $15,448
    Accounting – Postgraduate Diploma, Year 2
    Tuition
    $14,360
    Mandatory Fees
    $633
    Student Union Fees
    $455
    Total
    $15,448
    2025/26
    Accounting – Postgraduate Diploma, Year 1
    Tuition
    $14,640
    Mandatory Fees
    $844
    Student Union Fees
    $455
    Total
    $15,939
    Accounting – Postgraduate Diploma, Year 2
    Tuition
    $14,640
    Mandatory Fees
    $844
    Student Union Fees
    $455
    Total
    $15,939

    All amounts are estimates and are subject to change. Tuition amounts are based on a full-time course load. Please note that many programs have additional costs beyond those listed here. For more information, please visit Tuition & Fees.

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