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
財務會計 II（亦作為 MBAB 5P35 提供） 根據一般公認會計原則編製財務報表之理論與實務。複雜議題包括租賃、養老金、遞延所得稅、企業間投資與現金流量報導。先修條件：MPAC 5P01 或研究所課程辦公室許可。共同修課條件：MPAC 5P02 可與 MPAC 5P01 同時修讀。 #
先修條件
- 先修條件：MPAC 5P01 或研究所課程辦公室許可。
條件與方式
- 先修條件：MPAC 5P01 或研究所課程辦公室許可。
- 共同修課條件：MPAC 5P02 可與 MPAC 5P01 同時修讀。 #
原文參考文本
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 #
來源與參考
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來源參考 : https://brocku.ca/webcal/2024/graduate/mpac.html