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
對外報導會計 I 探討根據加拿大公認會計原則（Canadian GAAP）編製及分析對外財務報表之理論議題。主題可能包含加拿大財務報導環境、財務報導之概念架構、會計資訊系統、收入認列、財務績效、財務狀況與現金流量之報導，以及現金、暫時性投資與應收款項之會計處理。授課、討論，每週3小時。限制：開放予 BAcc 主修學生、經核准會計專注之 BBA 學生或經系方許可者。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、經核准會計專注之 BBA 學生或經系方許可者。
- 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
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.
來源與參考
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來源參考 : https://brocku.ca/webcal/2024/undergrad/busi.html