會計學(xué)2課程介紹與教學(xué)大綱

會計學(xué)2課程簡介課程編號12ACC110課程名稱會計學(xué)2課程性質(zhì)必修學(xué) 時48學(xué) 分3學(xué)時分配授課：48實驗：上機：實踐：實踐（周）：考核方式閉卷考試，平時成績占50% ,期末成績占50% o開課學(xué)院國際教育學(xué)院更新時間適用專業(yè)財務(wù)管理（中澳合作）先修課程組織與管理、大學(xué)英語、高等數(shù)學(xué)、會計學(xué)1課程內(nèi)容：（宋體五號字，1.5倍行距）會計學(xué)2是財務(wù)管理專業(yè)（中澳合作）的一門必修課，也是一門專業(yè)基礎(chǔ)課。該課程的主要內(nèi)容包括對應(yīng)收賬款、存貨和非流動資產(chǎn)的會計處理，管理會計的簡介，單一產(chǎn)品的本量利分析。這門課程的學(xué)習(xí)能使學(xué)生獲得在做出管理決策時所需的財務(wù)和管理會計、盈利計劃、業(yè)績評價、財務(wù)成果信息傳遞方面的基本技能和知識。這門課的主要任務(wù)是：1、能計算和報告資產(chǎn)（應(yīng)收款項，存貨，固定資產(chǎn)和無形資產(chǎn)）的價值；2、能編制商業(yè)企業(yè)的實地盤存制和永續(xù)盤存制下的相關(guān)會計信息；3、能編制總預(yù)算，并利用它作為計劃的基礎(chǔ)；4、能運用本量利分析方法分析備選的盈利計劃；5、能說明對現(xiàn)代管理會計實務(wù)的理解。Brief IntroductionCode12ACC110TitleAccounting 2Course natureRequiredSemester Hours48 CreditsSemester HourStructureLecture： 48 Experiment：Computer Lab：Practice：Practice (Week)：AssessmentClosed book examination, usually results accounted for 50%, the final gradeaccounted for 50%.Offered byInternational Education CollegeDateforFinancial Management (Sino-Australian cooperation)PrerequisiteOrganazation and Management, College English,Advanced Maths, acounting 1Course Description:(Times New Roman 五號字，1.5 倍行距)Accounting 2 is the compulsory subject for the students majored in Financial Management(Sino-Australian cooperation), and it is a basic course for this major. The subject covers a broadrange of topics including accounting for accounts receivable ,inventory and non-current assets,introduction to management accounting ,cost-volume-profit analysis (single product). It providesyou with basic skills, knowledge in financial and management accounting, profit planning,performance evaluation and communication of results for use in managerial decisions.The main missions of this suject are:1 .calculate and report values of assets including:receivables, inventory, property, plant,equipmentand intangible assets;2. prepare relevant accounting information under periodic inventory system and peptetualinventory system for a merchandising business;3. prepare a master budget and use it as a basis for planning;4. analyse alternative profit plans using cost-volume-profit analysis;5. demonstrate an understanding of contemporary management accounting practices.會計學(xué)2課程教學(xué)大綱課程編號12ACC110課程名稱會計學(xué)2課程性質(zhì)必修學(xué) 時48學(xué) 分3學(xué)時分配授課：48實驗：上機：實踐：實踐（周）：考核方式閉卷考試，平時成績占50% ,期末成績占50%O開課學(xué)院國際教育學(xué)院更新時間適用專業(yè)財務(wù)管理（中澳合作）先修課程組織與管理、大學(xué)英語、高等數(shù)學(xué)、會計學(xué)1一、教學(xué)內(nèi)容CHAPTER 1 Internal Control, Cash and Receivables1.1 accounts receivable1.2 notes receivableDificulties： accounts receivableKey points:accounting for bad debts :the allowance methodCHAPTER 2 Inventories2. 1 merchandising operations2. 2 recording purchases of inventories2. 3 recording sales of inventories2. 4 income statement presentationDificulties： merchandising operationsKey points: recording purchases of inventories and recording sales of inventoriesunder a perpetual inventory systemCHAPTER 3 Reporting and analysing inventory3.1 classifying inventory3.2 periodic inventory system3.3 inventory cost flow methods perodic system3.4 valuing inventory at the lower of cost and net realisable valueDificulties： periodic inventory systemKey points: inventory cost flow methods perodic systemCHAPTER 4 reporting and analysing non-current assets4.1 property ,plant and equipment4.2 intangible assets4.3 other non-current assets4.4 reporting and analysing issuesDificulties： property ,plant and equipmentKey points:calulate depreciation using various methods and contrast the expense patterns of themethodsCHAPTER 5 Reporting and analysing liabilities5.1 current liabilities5.2 non-cuiTent liabilities5.3 loans payable by instalment5.4 provisions and contingent liabilitiesDificulties: loans payable by instalmentKey points: accounting for non-current liabilitiesCHAPTER 6 Introdution to management accounting6.1 management accounting basics6.2 management cost concepts6.3 manufacturing costs in financial statements6.4 contemporary development in management accountingDificulties: management cost conceptsKey points:distinguish between product and period costsCHAPTER 7 cost accounting system7.1 cost accounting systems7.2 job order costing7.3 process costingDificulties: job order costing and process costingKey points: the flow of costs in a job order costing and process costingCHAPTER 8 Cost-volume-profit relationships8.1 cost behavior analysis8.2 cost-volume-profit analysisDificulties: cost behavior analysisKey points: cost-volume-profit analysisCHAPTER 9 budgeting9.1 budgeting basics9.2 preparing the operating budgets9.3 preparing the budgeted financial statementsDificulties: budgeting basicsKey points: preparing the operating budgetsCHAPTER 10 Incremental analysis and capital budgeting10.1 steps of management decision making10.2 incremental analysis10.3 capital budgetingDificulties: steps of management decision makingKey points: incremental analysis二、教學(xué)基本要求CHAPTER 1 Internal Control, Cash and ReceivablesAt the completion of this part , you should be able to identify the principles ofinternal control for receivables and the different types of receivables, accountfor receivables including bad debts, describe how receivables are reported infinancial statements and explain the principles of receivables management.CHAPTER 2 InventoriesAt the completion of this part , you should be able to explain the recording ofpurchases and sales revenue under a perpetual inventory system ,prpare a fullyclassified income statement , use ratios to analyse profitability.CHAPTER 3 Reporting and analysing inventoryAt the completion of this part , you should be able to explain the recording ofpurchases and sales revenue under a peiodic inventory system, determine cost of goodssold under a periodic inventory system, explain the basis of accounting forinventories and apply the inventory cost flow methods under a periodic inventorysystem.CHAPTER 4 reporting and analysing non-current assetsAt the completion of this part , you should be able to explain the concept ofdepreciation , calculate depreciation using various methods and contrast the expensepatterns of the methods ,account for subsequent expenditures, account for thedisposal of property, plant and equipment assets ,describe the common types ofintangible assets.CHAPTER 5 Reporting and analysing liabilitiesAt the completion of this part , you should be able to explain the differences betweencurrent and non-current liabilities, account for current liabilities and non-currentliabilities.CHAPTER 6 Introdution to management accountingAt the completion of this part , you should be able to define the three classes ofmanufacturing costs , distinguish beween product and period costs, indicate how costof goods manufactured and cost of goods sold are determined.CHAPTER 7 cost accounting systemAt the completion of this part , you should be able to explain the charateristicsand pruposes of cost accounting systems, describe the flow of costs in a job ordercost system and a process cost system ,prepare the accounting entries forthem ,prepare a production cost report .CHAPTER 8 Cost-volume-profit relationshipsAt the completion of this part , you should be able to distinguish bewteenvariable, fixed and mixed cost behaviour , explain the difference between absorptioncosting and variable costing , indicate the meaning of contribution margin andidentify break-even point and the use of break-even analysis.CHAPTER 9 budgetingAt the completion of this part , you should be able to identify and describe thecomponents of the master budget, prepare the main sections of a cash budget, describethe sources of information for preparing the budgeted income statement and balancesheet CHAPTER 10 Incremental analysis and capital budgetingAt the completion of this part , you should be able to identify the steps inmanagenent? s decision-making process , describe the concept of incrementalanalysis, describe the common types of decisions involving incremental analysis.三、章節(jié)學(xué)時分配章次總課時課堂講授實驗上機實踐備注1442443664885226447448669661044總計4848四、教材與主要參考資料教材lShirley Carlon. Building Business Skills. John Wiley & Sons Australia, Ltd, 2009.參考資料1 約翰 J-卬爾德.會計學(xué)原理.第19版.北京：中國人民大學(xué)出版社，2012.2 威廉姆斯(Williams, J. R)等.會計學(xué)：企業(yè)決策的基礎(chǔ)(管理會計分冊)原書第14版.杜美杰譯.北京：機械工業(yè)出版社.2008執(zhí)筆:審核:批準(zhǔn):