描述
本课程侧重会计理论的发展及其对决策制定和准则制定的影响。学生将培养在广泛概念框架下批判性评估当前及拟议会计实务及其对决策影响的能力。
先修课程
- 先修条件：BUSI 2002、BUSI 2501 和 STAT 2601，且每门课程成绩均为 C- 或以上。
条件与方式
- 与 BUSI 4000（已不再开设）不兼得学分。
- 先修条件：BUSI 2002、BUSI 2501 和 STAT 2601，且每门课程成绩均为 C- 或以上。
- 每周讲课三小时。
原文参考文本
This course focuses on the evolution and impact of accounting theory on decision making and standard setting. Students will develop an ability to critically evaluate current and proposed accounting practices and their impact on decision making within a broad conceptual framework.
- Prerequisite(s): BUSI 2002 and BUSI 2501 and STAT 2601 with a grade of C- or higher in each.
- Precludes additional credit for Precludes additional credit for BUSI 4000 (no longer offered).
- Lectures three hours a week.
来源与参考
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来源参考 : https://calendar.carleton.ca/undergrad/courses/BUSI/