该参考描述所示目录。请向院校确认当前的招生项目及适用于您入学年的条件。
描述
财务会计 II（亦作为 MBAB 5P35 提供） 根据一般公认会计准则进行财务报表编制的理论与实践。复杂问题包括租赁、养老金、递延所得税、企业间投资与现金流量报告的会计处理。先修：MPAC 5P01 或研究生项目办公室许可。并修：MPAC 5P02 可与 MPAC 5P01 同期修读。 #
先修课程
- 先修：MPAC 5P01 或研究生项目办公室许可。
条件与方式
- 先修：MPAC 5P01 或研究生项目办公室许可。
- 并修：MPAC 5P02 可与 MPAC 5P01 同期修读。 #
原文参考文本
Financial Accounting II (also offered as MBAB 5P35 ) Theory and practice of financial statement preparation in accordance with generally accepted accounting principles. Complex issues including accounting for leases, pensions, future income taxes, inter corporate investments and cash flow reporting. Prerequisite(s): MPAC 5P01 or permission of the Graduate Programs Office. Corequisite(s): MPAC 5P02 may be taken concurrently with MPAC 5P01 #
- Prerequisite(s): MPAC 5P01 or permission of the Graduate Programs Office.
- Corequisite(s): MPAC 5P02 may be taken concurrently with MPAC 5P01 #
来源与参考
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来源参考 : https://brocku.ca/webcal/2024/graduate/mpac.html