What if golfers used something like GAAP to keep their scores?

摘要

It's the end of-the-semester crunch for us and we couldn't find the time to produce a completely new column. As a result, we've rejuvenated a popular column that we first published in 2001. As you'll see, we poke fun at the foibles in GAAP by showing how those weaknesses would never be considered acceptable if they were to be used to track golf scores. The image is especially meaningful to Paul M. because the original column came out when he was creating a PGA Golf Management Program at the University of Colorado - Colorado Springs. This program's mission is to create new members of the Professional Golfers' Association of America who not only hold university degrees but also have passed professional exams, displayed outstanding playing skills, and completed 16 months of co-operative internships. The UCCS program is one of only 19 accredited by the PGA and just finished its 11th year.