課程說明
本課程著重會計理論的演進及其對決策與準則制定的影響。學生將培養在廣泛概念框架下批判性評估現行及擬議會計作法及其對決策之影響的能力。
先修條件
- 先修科目：BUSI 2002 及 BUSI 2501 及 STAT 2601，且各科成績須為 C- 或以上。
條件與方式
- 抵免其他學分：抵免其他學分 BUSI 4000（不再開授）。
- 先修科目：BUSI 2002 及 BUSI 2501 及 STAT 2601，且各科成績須為 C- 或以上。
- 每週授課三小時。
原文參考文本
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.
來源與參考
保留日期與來源以協助你核實資料。為便於閱讀提供譯文；官方來源為條件與要求的參照。
來源參考 : https://calendar.carleton.ca/undergrad/courses/BUSI/