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描述
管理会计导论 面向管理决策的会计，包括识别相关数据、理解各种成本会计系统与盈亏平衡分析。将会计概念的理论与实践应用结合。讲座、讨论，每周 3 小时。限制：开放予 BAcc 专业学生。先修课程：ACTG 1P01 (1P11)。备注：本课程可能以多种授课方式提供。授课方式将在学期对应的学术时间表中列出。完成本课程将取代此前在 ACTG 1P12、2P12 与 2P51 中获得的成绩与学分。
先修课程
- 先修课程：ACTG 1P01 (1P11)。
条件与方式
- 限制：开放予 BAcc 专业学生。
- 先修课程：ACTG 1P01 (1P11)。
- 备注：本课程可能以多种授课方式提供。授课方式将在学期对应的学术时间表中列出。完成本课程将取代此前在 ACTG 1P12、2P12 与 2P51 中获得的成绩与学分。
原文参考文本
Introduction to Managerial Accounting Accounting for managerial decision-making, including identifying relevant data, understanding various cost accounting systems and breakeven analysis. Integrates both theoretical and practical application of accounting concepts. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors. Prerequisite(s): ACTG 1P01 (1P11). 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. Completion of this course will replace previous assigned grade and credit obtained in ACTG 1P12, 2P12 and 2P51 .
- Prerequisite(s): ACTG 1P01 (1P11).
- Restriction: open to BAcc majors.
- 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. Completion of this course will replace previous assigned grade and credit obtained in ACTG 1P12, 2P12 and 2P51 .
来源与参考
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来源参考 : https://brocku.ca/webcal/2024/undergrad/busi.html