此參考說明所註明的目錄。請向該機構確認當前課程供給與適用於你入學的條件。
課程說明
成本與管理會計 I 介紹為執行與指導管理規劃及控制而建立之內部記錄系統，重點在成本識別、產品成本計算、成本行為與成本分配，以及以專業方式分析與傳達相關資訊予使用者。授課、討論，每週3小時。限制：開放予 BAcc 主修學生及經核准會計專注（Accounting concentration）之 BBA 學生。在春季學期，開放予 BAcc Co-op 主修學生至註冊指南所示之日期。先修科目：ACTG 1P02 (1P12) 或 2P12。注意：此課程可能以多種授課方式提供。授課方式將於適用學期之課程時刻表上註明。
先修條件
- 先修科目：ACTG 1P02 (1P12) 或 2P12。
條件與方式
- 限制：開放予 BAcc 主修學生及經核准會計專注（Accounting concentration）之 BBA 學生。在春季學期，開放予 BAcc Co-op 主修學生至註冊指南所示之日期。
- 先修科目：ACTG 1P02 (1P12) 或 2P12。
- 注意：此課程可能以多種授課方式開設。授課方式將在適用學期的學術時刻表中列出。
原文參考文本
Cost and Managerial Accounting I Internal recording systems developed to implement and guide management planning and control emphasizing cost identification, product costing, cost behaviour and cost allocations as well as analysis and communication of relevant information to users in a professional manner. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the Accounting concentration. In Spring Session, open to BAcc Co-op majors until date specified in Registration guide. 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. In Spring Session, open to BAcc Co-op majors until date specified in Registration guide.
- 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.
來源與參考
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來源參考 : https://brocku.ca/webcal/2024/undergrad/busi.html