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描述
对外报告会计 II 根据现行公认会计原则编制外部财务报告的高级议题。财务报表的使用、批判与分析。主题可包括存货；物业、厂房与设备；无形资产；短期及长期负债；以及业主权益的会计。讲座、讨论，每周3小时。限制：面向BAcc专业、获批会计方向的BBA学生或经系批准者开放。春季学期，在注册指南规定日期前向BAcc带薪实习（Co-op）专业和获批会计方向的BBA带薪实习学生开放。先修课：ACTG 2P31。注：本课程可能通过多种授课方式提供。授课方式将在适用学期的教学时间表中列明。
先修课程
- 先修课：ACTG 2P31。
条件与方式
- 限制：面向BAcc专业、获批会计方向的BBA学生或经系批准者开放。春季学期，在注册指南规定日期前向BAcc带薪实习（Co-op）专业和获批会计方向的BBA带薪实习学生开放。
- 先修课：ACTG 2P31。
- 注：本课程可能以多种授课方式开设。授课方式将在适用学期的学术课程表中列出。
原文参考文本
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.
来源与参考
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来源参考 : https://brocku.ca/webcal/2024/undergrad/busi.html