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描述
对外报告会计 I 加拿大公认会计原则下外部财务报告的理论、编制与分析议题。主题可包括加拿大财务报告环境、财务报告的概念框架、会计信息系统、收入确认、财务绩效报告、财务状况与现金流量，以及现金、短期投资与应收款项的会计。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。先修课：ACTG 1P02 (1P12) 或 2P12。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 1P02 (1P12) 或 2P12。
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。
- 先修课：ACTG 1P02 (1P12) 或 2P12。
- 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 I Topics in theory preparation and analysis of external financial reports under Canadian GAAP. Topics may include the Canadian financial reporting environment, the conceptual framework underlying financial reporting, accounting information systems, revenue recognition, reporting financial performance, financial position and cash flows, and accounting for cash, temporary investments and receivables. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the Accounting concentration or permission of the Department. Prerequisite(s): ACTG 1P02 (1P12) or 2P12 . 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 1P02 (1P12) or 2P12 .
- Restriction: open to BAcc majors and BBA students approved to the Accounting concentration or permission of the Department.
- 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