-You can apply to a different program from seneca then you can change your program or major afterwards, but obs getting direct into the program that you want will save you time and money since some programs only accept students in the fall term, then you might need to wait. I'm not a student from seneca tho, I'm just speaking from my experience, you should check your college website or ask them.
-But from my university, my freshmen year courses are pretty much same in different programs because they want students to have a variety of courses to try out on their freshmen year to decided their majors. But in later years you'll need to get into a program because later year courses are usually restricted to certain programs.
-As being said, check requirement courses or 1st year courses for accounting and see if you can study those courses even if you're not in business or accounting. Check if you can change your program and when you can change it. If you can, then you have an option to apply for a different program then change to accounting later if you think your grade 12 accounting is gonna affect your visa.
-As for your accounting in grade 12, i don't really know if it's gonna affect the visa decision.