描述
与企业合并相关的会计问题，着重编制合并财务报表。讨论可扩展至财务报告与多元化公司、重组等。所选专题可能随年份而异。
先修课程
- 先修课程：BUSI 2002，且成绩为 C- 或更高。
条件与方式
- 不计入额外学分：不计入额外学分 BUSI 2011，BUSI 3011 和 BUSI 4011。
- 先修课程：BUSI 2002，且成绩为 C- 或更高。
- 每周三小时讲座。
原文参考文本
Accounting problems associated with business combinations, with attention to the preparation of consolidated financial statements. Discussion may extend to financial reporting and diversified companies, reorganizations, etc. Selection of topics may vary from year to year.
- Prerequisite(s): BUSI 2002 with a grade of C- or higher.
- Precludes additional credit for Precludes additional credit for BUSI 2011 , BUSI 3011 and BUSI 4011 .
- Lecture three hours a week.
来源与参考
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来源参考 : https://calendar.carleton.ca/undergrad/courses/BUSI/