oh that's what you meant. I thought you meant do courses you take your first year of school count toward PT school (like does your freshman chem class count for the chem requirement).
I think an admissions committee would realize you're just trying to boost your GPA...if you're retaking courses that you didn't do well in the first time around and are some sort of prereq for PT school and/or related (English composition, calc, stats, psych, sciences, etc.), then you're fine. But if you're just taking random classes, I don't think they would look favorably on that. Just my opinion though.
