Aug 23rd, 2004, 23:52 | #1 |
Junior Member
注册日期: Jul 2004
帖子: 12
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关于CGA课程问题
在Seneca 选了CGA的课程。下学期想选一门cost accounting的课,但它的prerequisite 要求先学ACC415(Intermediate accounting).请问能不能两门一起学啊,两门课的关联性是否很大啊,直接学cost accounting 可行吗?? 谢谢各位啦!!
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Nov 5th, 2004, 15:52 | 只看该作者 #8 |
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注册日期: Aug 2004
帖子: 57
声望: 10
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关于cga评估级别
今天在http://www.cga-online.org/servlet/c cga网站看了一天,也没有看到cga评级的地方,需要的文件。 听说在eglinton的什么地方。有没有同志知道的?请告诉。。。。。。。评级的时候需要准备什么资料才能让级别高一点。。。 只是请朋友到中国准备大学的成绩单。。 |
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Nov 5th, 2004, 21:34 | 只看该作者 #10 |
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注册日期: Aug 2004
帖子: 57
声望: 10
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有懂的帮忙看看课程描述
Tianjin College of Finance and Economics Course Descriptions Accounting Department ◇ First Year: *Mathematics: basic methods of differential and integral calculus focus on appliance of calculus in economic area. *Legal Education: introduction of common laws, economics relative in particular to support legitimate business operation and to communicate more effectively with legal counsel. *Computing Technology: Basic computer knowledge introduction which mainly covers use of MS Windows operation system, Word and Excel. *Political Economics: This course introduces economic analysis of individual, business, and industry choices in the market economy. Topics include the price mechanism, supply and demand, optimizing economic behavior, costs and revenue, market structures, factor markets, income distribution, market failure, and government intervention. *Accounting Theory: An introduction to financial accounting theory and practice, including generally accepted accounting principles (GAAP). Emphasis is given to the use of basic financial accounting concepts to make better, more informed business decisions. *Statistics Theory: This course is to introduce main concepts of statistics including probability, decision analysis, sampling distributions, applications of sampling and risk analysis, statistical estimation and hypothesis testing; regression and correlation, time series and index numbers, and an introduction to linear programming. ◇ SECOND YEAR: *Political Economics: This course is to develop a basic knowledge of macroeconomics, to understand a set of fundamental economic principles and to develop the ability to apply those principles to analyze and explain economic decision-making and "real world" economic phenomena; also to develops basic principles of macroeconomics, focusing on economic aggregates such as national output, the price level, household consumption, business investment, government spending, international trade, unemployment, fiscal and monetary policies. *Mathematics: Linear algebra study to deal with the theory of systems of linear equations and matrices to meet economics concerned study. *Accounting Theory: An in-depth study of the theory and application of generally accepted accounting principles. Emphasis is given to the environment of financial accounting including the standard setting process and the conceptual framework. Specific topics include the time value of money, receivables, inventories, long term assets, and current liabilities, intangibles, and contingencies. *Mathematics: This course is designed to study the basic concepts of probability and statistics; basic theories in estimation and testing. Topics include interval estimation, unbiasedness, maximum likelihood estimation, hypothesis testing and likelihood ratio test. *Accounting Theory: challenging course including the rigorous study of theory and application of generally accepted accounting principles to complex accounting topics including stockholders' equity, revenue recognition, earnings per share, pensions, leases, accounting for taxes, accounting changes and error analysis, and cash flows. ◇ Third Year: *Monetary and Banking: This course is to develop the students' understanding of the microeconomics of money and banking, of the role of the monetary and banking systems in a market economy, and of the macroeconomic impact of the behaviour of banking firms. Students should also develop a knowledge of the structure of banking systems, their place in the wider environment of the financial system and of the economy as a whole, as well as the implications both for microeconomic regulatory policy and national and global macroeconomic policy of bank behaviour. *Finance: The study of the methods of securing and managing funds on short, intermediate, and long-term bases. The financial analysis, planning, and control of a corporation. Also covered is working capital management. *Cost Accounting: A study of the concepts and techniques of management and cost accounting including cost-volume-profit analysis, various product costing methods, cost behavior and allocation, and other internal accounting information needs for management decision-making. Computer software is used in solving application problems. *Management Accounting: key conceptual framework and the popularly used methods of management accounting as an important decision making tool for management of businesses and organizations of other kinds. *Manufacturing Accounting: This course provides the students with an understanding of basic cost accounting and of current topics in manufacturing accounting. In particular, the course covers activity-based costing and management systems, standard costing, and transfer pricing. Although the course is primarily oriented toward manufacturing environments, the principles covered are directly applicable to service industries. *Manufacturing Accounting Practice: This four weeks co-op course in summer vacation provides students a stage to establish and enhance their accounting skills. *Design of Accounting System: ◇ FOURTH YEAR: *Banking Accounting: This is a course making students familiar with the accounting representation of banking business. The subject includes the following topics: Peculiarities of banking accounting, accounting of basic banking transactions: accounting of deposits, grants and loans, transfer of funds etc., accounting of branches, accounts in foreign currency, multi C currency accounting, follow up of foreign exchange position. *Western Auditing: This course is a study of the standards, procedures, strategies, and reporting used in the financial audit process. The environment in which the auditor functions is considered, including regulatory requirements, professional ethics, legal liability, and the business entity. *Accounting Theory: Extension of financial accounting to the study of additional accounting entities such as partnerships and consolidated and multi-national firms. Topics include accounting for mergers and acquisitions, consolidated financial statements, international transactions, and an introduction to fund accounting. |
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