此參考說明所註明的目錄。請向該機構確認當前課程供給與適用於你入學的條件。
課程說明
對外報導會計 II 探討依現行公認會計原則編製對外財務報表之進階議題。運用、評論與分析財務報表。主題可能包含存貨、廠房及設備、無形資產、短期與長期負債及業主權益之會計處理。授課、討論，每週3小時。限制：開放予 BAcc 主修學生、經核准會計專注之 BBA 學生或經系方許可者。在春季學期，開放予 BAcc Co-op 主修及經核准會計專注之 BBA Co-op 學生至註冊指南所示之日期。先修科目：ACTG 2P31。注意：此課程可能以多種授課方式提供。授課方式將於適用學期之課程時刻表上註明。
先修條件
- 先修科目：ACTG 2P31。
條件與方式
- 限制：開放予 BAcc 主修學生、經核准會計專注之 BBA 學生或經系方許可者。在春季學期，開放予 BAcc Co-op 主修及經核准會計專注之 BBA Co-op 學生至註冊指南所示之日期。
- 先修科目：ACTG 2P31。
- 注意：此課程可能以多種授課方式開設。授課方式將在適用學期的學術時刻表中列出。
原文參考文本
Accounting for External Reporting II Advanced topics in the preparation of external financial reports according to current GAAP. Use, critique and analysis of financial reports. Topics may include accounting for inventory; property, plant and equipment; intangibles; short and long term liabilities; and owners' equity. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the Accounting concentration or permission of the Department. In Spring Session, open to BAcc Co-op majors and BBA Co-op students approved to the Accounting concentration until date specified in Registration guide. Prerequisite(s): ACTG 2P31 . Note: this course may be offered in multiple modes of delivery. The method of delivery will be listed on the academic timetable, in the applicable term.
- Prerequisite(s): ACTG 2P31 .
- Restriction: open to BAcc majors and BBA students approved to the Accounting concentration or permission of the Department. In Spring Session, open to BAcc Co-op majors and BBA Co-op students approved to the Accounting concentration until date specified in Registration guide.
- Note: this course may be offered in multiple modes of delivery. The method of delivery will be listed on the academic timetable, in the applicable term.
來源與參考
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來源參考 : https://brocku.ca/webcal/2024/undergrad/busi.html