會計學2課程介紹與教學大綱

1、會計學2課程簡介課程編號12ACC110 課程名稱會計學2課程性質(zhì)必修學 時48學 分3學時分配授課：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% 。開課學院國際教育學院更新時間適用專業(yè)財務管理（中澳合作）先修課程組織與管理、大學英語、高等數(shù)學、會計學1課程內(nèi)容：（宋體五號字，1.5倍行距）會計學2是財務管理專業(yè)（中澳合作）的一門必修課，也是一門專業(yè)基礎課。該課程的主要內(nèi)容包括對應收賬款、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。這門課程的學習能使學生獲得在做出管理決策時

2、所需的財務和管理會計、盈利計劃、業(yè)績評價、財務成果信息傳遞方面的基本技能和知識。這門課的主要任務是：1、能計算和報告資產(chǎn)(應收款項，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)盤存制下的相關會計信息；3、能編制總預算，并利用它作為計劃的基礎；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)代管理會計實務的理解。Brief Introduction  Code12ACC110TitleAccounting 2Course natureRequiredSemester Hours48CreditsSemester Hour StructureLectu

3、re： 48 Experiment：  Computer Lab：    Practice：Practice (Week)：AssessmentClosed book examination, usually results accounted for 50%, the final grade accounted for 50%.Offered byInternational Education CollegeDateforFinancial Management (Sino-Australian cooperation)PrerequisiteOrga

4、nazation 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 broad

5、 range of topics including accounting for accounts receivable ,inventory and non-current assets, introduction to management accounting ,cost-volume-profit analysis (single product). It provides you with basic skills, knowledge in financial and management accounting, profit planning, performance eval

6、uation 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,equipment and intangible assets;2.prepare relevant accounting information under periodic inventory syst

7、em and peptetual inventory 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2課程教學大綱課程編號12ACC110課程名稱會

8、計學2課程性質(zhì)必修學 時48學 分3學時分配授課： 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% 。開課學院國際教育學院更新時間適用專業(yè)財務管理（中澳合作）先修課程組織與管理、大學英語、高等數(shù)學、會計學1一、教學內(nèi)容CHAPTER 1 Internal Control, Cash and Receivables1.1 accounts receivable1.2 notes receivableDificulties：accounts receivable

9、Key points:accounting for bad debts :the allowance method CHAPTER 2 Inventories 2.1 merchandising operations2.2 recording purchases of inventories2.3 recording sales of inventories2.4 income statement presentation Dificulties：merchandising operationsKey points: recording purchases of inventories and

10、 recording sales of inventories under a perpetual inventory systemCHAPTER 3 Reporting and analysing inventory 3.1 classifying inventory 3.2 periodic inventory system3.3 inventory cost flow methods -perodic system3.4 valuing inventory at the lower of cost and net realisable value Dificulties：periodic

11、 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

12、 depreciation using various methods and contrast the expense patterns of the methods CHAPTER 5 Reporting and analysing liabilities 5.1 current liabilities5.2 non-current liabilities5.3 loans payable by instalment5.4 provisions and contingent liabilitiesDificulties: loans payable by instalmentKey poi

13、nts: accounting for non-current liabilities CHAPTER 6 Introdution to management accounting6.1 management accounting basics6.2 management cost concepts6.3 manufacturing costs in financial statements6.4 contemporary development in management accounting Dificulties: management cost conceptsKey points:d

14、istinguish between product and period costsCHAPTER 7 cost accounting system7.1 cost accounting systems7.2 job order costing 7.3 process costing Dificulties: job order costing and process costingKey points:the flow of costs in a job order costing and process costingCHAPTER 8 Cost-volume-profit relati

15、onships8.1 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:

16、preparing the operating budgetsCHAPTER 10 Incremental analysis and capital budgeting 10.1 steps of management decision making 10.2 incremental analysis10.3 capital budgetingDificulties: steps of management decision making Key points: incremental analysis二、教學基本要求CHAPTER 1 Internal Control, Cash and R

17、eceivablesAt the completion of this part ,you should be able to identify the principles of internal control for receivables and the different types of receivables, account for receivables including bad debts,describe how receivables are reported in financial statements and explain the principles of

18、receivables management.CHAPTER 2 Inventories At the completion of this part ,you should be able to explain the recording of purchases and sales revenue under a perpetual inventory system ,prpare a fully classified income statement ,use ratios to analyse profitability. CHAPTER 3 Reporting and analysi

19、ng inventory At the completion of this part ,you should be able to explain the recording of purchases and sales revenue under a peiodic inventory system,determine cost of goods sold under a periodic inventory system,explain the basis of accounting for inventories and apply the inventory cost flow me

20、thods under a periodic inventory system.CHAPTER 4 reporting and analysing non-current assets At the completion of this part ,you should be able to explain the concept of depreciation ,calculate depreciation using various methods and contrast the expense patterns of the methods ,account for subsequen

21、t expenditures,account for the disposal of property,plant and equipment assets ,describe the common types of intangible assets.CHAPTER 5 Reporting and analysing liabilities At the completion of this part ,you should be able to explain the differences between current and non-current liabilities,accou

22、nt for current liabilities and non-current liabilities.CHAPTER 6 Introdution to management accountingAt the completion of this part ,you should be able to define the three classes of manufacturing costs ,distinguish beween product and period costs,indicate how cost of goods manufactured and cost of

23、goods sold are determined.CHAPTER 7 cost accounting systemAt the completion of this part ,you should be able to explain the charateristics and pruposes of cost accounting systems, describe the flow of costs in a job order cost system and a process cost system ,prepare the accounting entries for them

24、 ,prepare a production cost report .CHAPTER 8 Cost-volume-profit relationshipsAt the completion of this part ,you should be able to distinguish bewteen variable,fixed and mixed cost behaviour ,explain the difference between absorption costing and variable costing ,indicate the meaning of contribution margin and identify break-even point and the use of break-even analysis.CHAPTER 9 budgetingAt the comple