《现代会计学(双语)》教学大纲
财务会计学(双语)-教学大纲
《财务会计学（双语）》教学大纲课程编号：040634A课程类型：□通识教育必修课□通识教育选修课□专业必修课√□专业选修课□学科基础课总学时：64讲课学时：64实验（上机）学时：学分：4适用对象：财税学院（国际班）专业先修课程：会计学原理一、课程的教学目标This intermediate financial accounting course builds on the basic understanding that you should have acquired in Basic Financial Accounting or an equivalent introductory course. It is designed to enable you to further develop accounting knowledge and skills in preparation for the subsequent three courses in financial accounting, and to relate this knowledge to other courses in the program of professional studies. The broad aim of this course is to present the concepts, methods, and techniques concerning the valuation of assets and the application of generally accepted accounting principles. The underlying issues of accounting theory will be incorporated as they arise.二、教学基本要求The prerequisite for this course is the introductory course Financial Accounting Fundamentals or equivalent. Students are also expected to have a sound understanding of basic mathematics and its application in the business context; the expected level of knowledge is that which can be gained from any standard business mathematics text.In this course we will study theory relating to accounting cycle, valuation, and disclosure. We will learn how this theory is applied in the development of accounting standards. Students’ ability to apply the accounting concepts and principles need to be reinforced through the completion of regular assignments and the questions. Grading Guidelines:Exam GuidelinesThe following are guidelines on the type of questions and their approximate三、各教学环节学时分配教学课时分配四、各章教学内容TextbookFinancial & Managerial Accounting---The Basis for Business Decisions 16th edition, Williams, Haka, Bettner, CarcelloChapter 1 Accounting Information for Decision Making1. To discuss accounting as the language of business and the role of accounting information in making economic decisions.2. To discuss the significance of accounting systems in generating reliable accounting information, and understand the five components of internal control per COSO’s Internal Control—Integrated Framework.3. To explain the importance of financial accounting information for external parties —primarily investors and creditors—in terms of the objectives and the characteristics of that information.4.To explain the importance of financial accounting information for internal parties—primarily management—in terms of the objectives and the characteristics of that information.5.To discuss elements of the system of external and internal financial reporting that create integrity in the reported information.6.To identify and discuss several professional organizations that play important roles in preparing and communicating accounting information.7.To discuss the importance of personal competence, professional judgment, and ethical behavior on the part of accounting professionals.8. To discuss various career opportunities in accounting.Chapter 2 BASIC FINANCIAL STATEMENTS1.To explain the nature and general purpose of financial statements.2.To explain certain accounting principles that are important for an understanding offinancial statements and how professional judgment by accountants may affect the application of those principles.3.To demonstrate how certain business transactions affect the elements of theaccounting equation: Assets = Liabilities + Owners’Equity.4.To explain how the statement of financial position, often referred to as the balancesheet, is an expansion of the basic accounting equation.5.To explain how the income statement reports an enterprise’s financialperformance for a period of time in terms of the relationship of revenues and expenses.6.To explain how the statement of cash flows presents the change in cash for aperiod of time in terms of the company’s operating, investing, and financing activities.7.To explain the important relationships among the statement of financial position,income statement, and statement of cash flows, and how these statements relate to each other.8.To explain common forms of business ownership—sole proprietorship,partnership, and corporation—and demonstrate how they differ in terms of their presentation in the statement of financial position.9.To discuss the importance of financial statements to a company and its investorsand creditors and why management may take steps to improve the appearance of the company in its financial statements.Chapter 3 The Accounting Cycle: Capturing Economic Events1.To identify the steps in the accounting cycle and discuss the role of accountingrecords in an organization.2.To describe a ledger account and a ledger.3.To understand how balance sheet accounts are increased and decreased.4.To explain the double-entry system of accounting.5.To explain the purpose of a journal and its relationship to the ledger.6.To explain nature of net income, revenue, and expenses.7.To apply the realization and matching principles in recording revenue andexpenses.8.To understand how revenue and expense transactions are recorded in anaccounting system.9.To prepare a trial balance and explain its uses and limitations.10.To distinguish between accounting cycle procedures and the knowledge ofaccounting.Chapter 4 The Accounting Cycle: Accruals and Deferrals1.To explain the purpose of adjusting entries.2.To describe and prepare the four basic types of adjusting entries.3.To prepare adjusting entries to convert assets to expenses.4.To prepare adjusting entries to convert liabilities to revenue.5.To prepare adjusting entries to accrue unpaid expenses.6.To prepare adjusting entries to accrue uncollected revenue.7.To explain how the principles of realization and matching relate to adjustingentries.8.To explain the concept of materiality.9.To prepare an adjusted trial balance and describe its purpose.Chapter 5 The Accounting Cycle: Reporting Financial Results1.To prepare an income statement, a statement of retained earnings, and a balancesheet.2.To explain how the income statement and the statement of retained earningsrelate to the balance sheet.3.To explain the concept of adequate disclosure.4.To explain the purposes of closing entries; prepare these entries.5.To prepare an after-closing trial balance.6.To use financial statement information to evaluate profitability and liquidity.7.To explain how interim financial statements are prepared in a business that closesits accounts only at year-end.8.To prepare a worksheet and explain its uses.Chapter 6 Merchandising Activities1.To describe the operating cycle of a merchandising company.2.To understand the components of a merchandising company’s income statement.3.To account for purchases and sales of merchandise in a perpetual inventorysystem.4.To explain how a periodic inventory system operates.5.To discuss the factors to be considered in selecting an inventory system.6.To account for additional merchandise transactions related to purchases and sales.7.To define special journals and explain their usefulness.8.To measure the performance of a merchandising business.Chapter 7 Financial Assets1.To define financial assets and explain their valuation in the balance sheet.2.To describe the objectives of cash management and internal controls over cash.3.To prepare a bank reconciliation and explain its purpose.4.To describe how short-term investments are reported in the balance sheet andaccount for transactions involving marketable securities.5.To account for uncollectible receivables using the allowance and direct write-offmethods.6.To explain, compute, and account for notes receivable and interest revenue.7.To evaluate the liquidity of a company’s accounts receivable.Chapter 8 INVENTORIES AND COST OF GOODS SOLD （Self study）1.In a perpetual inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO. You should beable to discuss the advantages and shortcomings of each method.2.To explain the need for taking a physical inventory.3.To record shrinkage losses and other year-end adjustments to inventory.4.In a periodic inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO.5.To explain the effects on the income statement of errors in inventory valuation.6.To estimate the cost of goods sold and ending inventory by the gross profitmethod and by the retail method.7.To compute the inventory turnover rate and explain its uses.Chapter 9 PLANT AND INTANGIBLE ASSETSThis chapter covers accounting for plant assets, including acquisition, depreciation, and disposal. Also included in the chapter are accounting for intangible assets and brief coverage of natural resources. Teaching objectives in presenting this material are to:1.Describe plant assets as a "stream of services" to be received by the businessentity.2.Distinguish between capital expenditures and revenue expenditures.3.Explain and illustrate depreciation as a technique for allocating costs.4.Explain and illustrate the mechanics of the depreciation methods discussed inthe chapter.5.Explain and illustrate accounting for disposals of plant assets.6.Explain the nature of intangible assets.7.Discuss techniques for estimating the value of the goodwill possessed by asuccessful business.8.Explain and illustrate depletion; relate depreciation, amortization, anddepletion to the matching principle.Chapter 10 LIABILITIESTeaching objectives for Chapter 101.Define liabilities. Distinguish between liabilities and owners' equity.2.Distinguish between current and long-term liabilities.3.Account for notes payable when interest is stated separately.4.Explain the nature of payroll liabilities including payroll taxes and othermandated costs.5.Explain the purpose of an amortization table. Illustrate the preparation anduse of such a table in the context of an installment note payable.6.Discuss the characteristics of corporate bonds including their tax advantages,and the basic journal entries to record their issuance, payment of interest, andredemption.7.Explain the nature of bonds issued at a discount or premium.8.Introduce the concept of present value and its relationship to bond prices.9.Distinguish between capital leases and operating leases and briefly explaintheir accounting treatment.10.Introduce other long-term liabilities including pensions, post-retirementbenefits, and deferred taxes. Describe the presentation of these items in thefinancial statements.11.Describe the cash effects of transactions involving liabilities.12.Explain the usefulness of the debt ratio and the interest coverage ratio.13.Explain the nature of estimated liabilities, loss contingencies, andcommitments. Describe the presentation of these items in financialstatements.Chapter 10 STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL1.In this chapter we provide a comprehensive introduction to factors affectingpaid-in capital and its presentation on the balance sheet. Our teachingobjectives are to:2.Discuss the advantages and disadvantages of corporations.3.Explain the nature of a publicly owned corporation.4.Explain the roles of corporate directors and officers and the rights ofstockholders.5.Illustrate accounting for the issuance of capital stock in exchange for cash orother assets. Explain the role of an underwriter in the issuance of capitalstock.6.Discuss the typical features of preferred stock and contrast these featureswith those of common stock.7.Illustrate the computation of book value per share (with preferred stockoutstanding). Distinguish among the concepts of book value, par value, andmarket value.8.Explain the most important determinants of the market values of preferredand common stock.9.Explain the nature and purpose of stock splits.10.Explain the rationale for treasury stock transactions, and illustrate the relatedaccounting entries.五、主要参考书选用教材：Jan R. Williams, Susan F. Haka, Mark S. Bettner, Joseph V. Carcello,《Financial & Management Accounting : the Basis for Business Decisions》财务会计分册第16版, 机械工业出版社参考书：Donald E. Kieso, Jerry J.Weygandt, Terry D. Warfield,《Intermediate Financial Accounting》，机械工业出版社执笔人：陈杰教研室主任：陈杰系教学主任审核签名：。
《会计学基础》双语教案
《会计学基础》双语教案《会计学基础》教案时间：周⼀第⼆⼤节（上午9：40---10：25；10：30---11：15）单周周四第⼀⼤节（上午7：50---8：35；8：40---9：25）地点：康庄506 学时：48班级：会05-1.2.3.4 学分：3答疑时间：周⼀上午：11：15---12：00考试⽅式：英⽂。
闭卷考试时间：第21周周四第三⼤节成绩评定：平时成绩20%，考试成绩80%。
Part 1 Basic Concepts and the Balance Sheet所需课时：3课时课程⽬标：1．让学⽣对“会计”⼀词有初步的认知，明确会计在现代经济社会中的作⽤。
2．了解财务报表的作⽤，明确资产负债表的基本构成要素；3．对会计基本要素：资产。
负债和所有者权益有初步认识；并正确理解和运⽤三者之间的关系。
4．了解三个会计基本原则的含义及对意义。
---复式记账原则---货币计量原则。
---会计主体原则。
课程设计：第⼀课程段：师⽣交流（30分钟）1．通过点名及⾃我介绍与学⽣沟通，相互认识。
并询问同学选择学系会计专业的理由以及对会计的认识程度，通过这种交流了解学⽣对会计专业课程的学习兴趣及可能存在的问题。
Q:：What …s your name?Where are you come from?What?s you hobby?Are you interesting in Accounting?Why you chose accounting be your major?2．在交流的基础上，列举国内外企业的实例，以及会计于其他学科之间的联系，阐述学好会计的重要性。
Q：Would you please tell me what accounting is?3．介绍⽬前国内、国外与会计专业有关的职业及考试类别，增强学⽣学好该课程的信⼼，提⾼学⽣今后学习的主动性、⾃觉性。
Q：Being a student graduated in accounting, what kinds of job he can do? Or how many choices he has? Such as which company?4．向学⽣介绍所选教材的特点及使⽤⽅法，让学⽣掌握正确的学习⽅法，便于学⽣课后⾃学，提⾼学习效果。
会计学原理(双语)Chapter 13
Short-term investments do not include cash equivalents. Cash equivalents are investments that are both readily converted to known amounts of cash and mature within three months.
15 - 9
P2 Debt Securities: Accounting Basics
Interest earned but not received must be accrued on December 31, 2012.
$30,000 par value × 7% × 4/12 = $700 interest earned.
15 - 1
Investments and International Operation Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA
On September 1, 2012, Music City paid $29,500 plus a $500 brokerage fee to buy Dell’s 7%, 2-year bonds payable with a $30,000 par value. The bonds pay interest semiannually on August 31st and February 28th. Music City plans to hold the bonds until they mature (HTM securities 持有至到期证券).
会计学专业双语教学改革
75课程教材改革总第258期随着经济全球化和我国经济对外开放趋势的加强，会计作为“国际性商业语言”必然要实现国际化，会计人员要熟悉国内外的会计准则及国际会计协调等知识，并能使用双语交流和工作。
这就对会计学专业的双语教学提出了迫切的需求。
20世纪90年代中后期，国内很多高校开始引入合作办学，开设ACCA、CGA等合作项目，采用国外会计原版教材开展双语教学。
双语教学是指通过外语教学培养学生的专业知识技能和语言运用能力，从而满足经济发展和学生未来职业需求，同时对教师及时吸收学科前沿的专业知识和理论，了解本学科最新的课程体系和教学内容，对培养具有全球视野的国际化高素质人才具有举足轻重的作用。
[1]一、会计学专业教学的现状会计学专业的人才培养目标可概括为：“培养精通我国会计准则与会计制度，熟悉国际会计准则与惯例，具备国内会计师执业水准和基本具有国际会计师执业水准，能熟练运用英语和计算机，具有全面综合素质与适应能力，能够在跨国公司、外商投资企业、国际或国内会计师事务所、政府部门和其他企业事业单位从事会计、审计、财务管理实务工作的国际型、复合型、创新型、应用型的优秀会计学专业人才。
”即培养“国际型、复合型、创新型、应用型优秀会计学专业人才”。
财政部于2010年9月发布《会计行业中长期人才发展规划（2010－2020年）》，这使我国大力培养高素质的、国际化的、高级会计人才的教育工作迈上新台阶。
我国有些高校很早就在会计学专业开展双语试点教学。
从1989年开始，上海财经大学等陆续在会计专业课尝试双语教学。
2001年，国家教育部颁发了《关于加强高等学校本科教学工作、提高教学质量的若干意见》，明确要求高等院校应使用外语进行专业课等课程的教学，普通高校本科教学水平评估也要考虑双语教学情况。
目前，部分高校纷纷与国际职业组织合作，将国际会计从业资格培训与学历教育结合。
二、会计学专业双语教学存在的问题为了顺应国际化会计人才培养的趋势，很多国内高校在会计专业教学中广泛开展双语教学工作。
1515P1037《西方会计》
1515P1037《西方会计》《西方会计》（双语课程）教学大纲课程号：1515p1037课程类型：专业选修课程名称：《西方会计》英文名称：westernaccounting学分：2适用专业：会计学一、本课程的性质、目的和任务《西方会计》（双语课程）是会计学专业（国际会计方向）的一门专业选修课。
通过对本课程的学习，学生能系统地了解国际会计准则[ias]、美国公认会计原则[gaap]的基本概念与原理以及与中国企业会计准则的差异；熟练掌握中、英文双语环境下的会计核算程序，能独立进行日常交易与事项的帐务处理，完成英文资产负债表(balance-sheet)、利润表(profitstatement)、现金流量表(cashflowstatement)的编制及报表分析工作，并利用财务报告分析的结果履行会计管理职能。
本课程的任务是使用中、英文两种语言（英文授课比例不少于70%）讲授gaap概念框架下的基本会计理论与实务，培养学生中英文双语环境下对日常经营业务的会计处理能力，使其在毕业之后能够独立胜任外资企业或跨国公司的财务会计工作。
二、课程教学目标1.专业知识目标1.1系统了解国际会计准则[IAS]和美国公认会计原则[GAAP]的基本概念和原则，以及与中国企业会计准则的差异；1.2掌握gaap概念框架下的基本会计理论与实务；1.3熟练掌握英文环境下的会计核算流程；2.专业技能目标2.1能够在双语环境下独立处理日常事务；2.2完成英文资产负债表(balance-sheet)、利润表(profitstatement)、现金流量表(cashflowstatement)的编制及报表分析工作；2.3能胜任外商投资企业或跨国公司的一般财务会计工作2.4有能力参与外商投资企业或跨国公司的内部会计控制；3.专业素质目标3.1双语财经环境下的日常沟通与交际能力；3.2解释和分析国内外财务趋势的能力；3.3双语环境下财经文献的阅读、翻译能力。
管理会计(双语)教学大纲
《管理会计》(双语)教学大纲课程名称：《管理会计》(双语)课程编码：B0421004适用专业及层次：会计学专业本科层次课程总学时：48学时课程总学分：3学分理论学时：48学时实践学时：0学时先修课程：会计学原理、成本会计等一、课程的性质、目的与任务管理会计是会计、财管专业的专业基础课。
通过本课程的教学，使学生了解现代管理会计学在会计学科体系中的地位和作用，掌握管理会计的基本内容和基本理论，学会如何在社会主义市场经济条件下和现代企业制度环境中，进一步加工和运用企业内部财务信息，预测经济前景、参与经营决策、规划经营方针、控制经营过程和考评责任业绩的基本程序、操作技能和基本方法。
二、教学内容、教学要求及教学重难点CHAPTER 1 The Role, History, and Direction of Management Accounting【教学内容】Chapter 1 provides an overview of management accounting. This chapter also is anopportunity to discuss ethical behavior.【教学要求】1. Learning the role of management accountants in an organization, and could provide a briefhistorical description of management accounting;2. Mastering the differences between management accounting and financial accounting;3. Understanding the current focus of management accounting，and the importance of ethicalbehavior for managers and management accountants【教学重难点】1. Mastering the differences between management accounting and financial accounting;2. Understanding the current focus of management accounting.CHAPTER 2 Basic Management Accounting Concepts【教学内容】This chapter introduces basic terminology that is used throughout the text. Accounting issometimes called the language of business. Learning the accounting terminology in Chapter 2 is similar to learning a foreign language. Understanding the accounting terminology in Chapter 2 is crucial to students understanding topics covered later.【教学要求】1. Learning tangible and intangible products and explain why there are different product costdefinitions;2. Mastering could prepare income statements for manufacturing and service organizations;3. Understanding the cost assignment process, and the differences between functional-based andactivity-based management accounting systems.【教学重难点】1. Mastering could prepare income statements for manufacturing and service organizations;2. Learning tangible and intangible products and explain why there are different product costdefinitions;CHAPTER 3 Activity Cost Behavior【教学内容】This chapter expands the discussion of cost behavior in Chapter 2; more specifically, it focuses on activity cost behavior. In addition, the resource usage model is presented. This chapter is an important foundation for the activity-based costing system discussed in the next chapter. In addition, several methods to estimate and evaluate the cost equation are discussed.【教学要求】1. Learning cost behavior for fixed, variable, and mixed costs , and the role of multipleregression in assessing cost behavior ;2.Mastering how to separate mixed costs into their fixed and variable components using thehigh-low method, the scatter plot method, and the method of least squares ;3. Understanding the role of the resource usage model in understanding cost behavior, and theuse of managerial judgment in determining cost behavior.【教学重难点】1. Mastering how to separate mixed costs into their fixed and variable components using thehigh-low method, the scatter plot method, and the method of least squares ;2. Understanding the role of the resource usage model in understanding cost behavior, and theuse of managerial judgment in determining cost behavior.CHAPTER 4 Activity-Based Costing【教学内容】Technological changes in manufacturing have made the traditional costing method obsolete in many firms. Unit-based cost systems often are no longer adequate in measuring product costs because overhead costs have increased while direct labor costs have decreased. This chapter introduces an approach that can improve product costing in many firms.【教学要求】1. Learning the importance of unit costs, a detailed description of how activities can be grouped intohomogeneous sets to reduce the number of activity rates2. Mastering how an activity-based costing system works, activity-based customer and suppliercosting;3. Understanding functional-based costing approaches, and why functional-based costingapproaches may produce distorted costs.【教学重难点】1. Mastering how an activity-based costing system works, activity-based customer and suppliercosting;2. Understanding functional-based costing approaches, and why functional-based costingapproaches may produce distorted costs.CHAPTER 5 Job-Order Costing【教学内容】Product costing plays a critical role in the new manufacturing environment and has become a significant factor in the service industries with the impact of deregulation. Nonaccounting majors should realize that understanding the basics of product costing is an important topic covered in the course. This chapter introduces students to the important topic of job-order costing.【教学要求】1. Mastering the differences between job-order costing and process costing, and identify the types offirms that would use each method, and the cost flows associated with job-order costing;2. Understanding how to identify and set up the source documents used in job-order costing.【教学重难点】Mastering the differences between job-order costing and process costing, and identify the typesof firms that would use each method, and the cost flows associated with job-order costing; CHAPTER 6 Process Costing【教学内容】If time permits, coverage of process costing is recommended. It exposes students to a different method of determining costs for products and provides useful insights in later chapters. The material in this chapter is generally difficult for the students because of the amount of detail. If you wish to cover this lightly, I suggest you focus on the weighted average approach.【教学要求】1. Learning the basic characteristics and cost flows associated with process manufacturing, and equivalent units and explain their role in process costing2. Mastering the differences between the weighted average method and the FIFO method ofaccounting for process costs, and prepare a departmental production report using the weighted average method;3. Understanding how to how process costing is affected by nonuniform application of manufacturinginputs and the existence of multiple processing departments.【教学重难点】1. Mastering the differences between the weighted average method and the FIFO method ofaccounting for process costs, and prepare a departmental production report using the weightedaverage method;2. Understanding how to how process costing is affected by nonuniform application of manufacturinginputs and the existence of multiple processing departments.CHAPTER 7 Support Department Cost Allocation【教学内容】Allocation of support-department costs is an important topic for product costing. In recent years the issue of accurate product costing has assumed considerable importance, and managers need to be fully aware of how products are costed and the limitations associated with those assignments. The introductory scenario discusses a copying department in a large regional public accounting firm.【教学要求】1. Mastering how to calculate single charging rates for a support department, and allocatesupport-department costs to producing departments using the direct, sequential, and reciprocalmethods, and calculate departmental overhead rate;2. Understanding the difference between support departments and producing departments..【教学重难点】1. Mastering how to calculate single charging rates for a support department, and allocatesupport-department costs to producing departments using the direct, sequential, and reciprocalmethods, and calculate departmental overhead rate;CHAPTER 8 Functional and Activity-Based Budgeting【教学内容】Budgeting is one topic that most students can relate to since they are involved with their own personal budgets. Students may benefit by reading the scenario at the beginning of the chapter.【教学要求】1. Learning budgeting and discuss its role in planning, control, and decision making;2. Mastering the master budget, identify its major components, and explain the interrelationships of thevarious components, and flexible budgeting and identify the features that a budgetary system should have to encourage managers to engage in goal-congruent behavior.3. Understanding activity-based budgeting.【教学重难点】1.Mastering the master budget, identify its major components, and explain the interrelationships of the various components, and flexible budgeting and identify the features that a budgetary system should have to encourage managers to engage in goal-congruent behavior.2. Understanding activity-based budgeting.CHAPTER 9 Standard Costing: A Managerial Control Tool【教学内容】This chapter covers standard costing and variances.【教学要求】1. Learning how unit standards are set and why standard cost systems are adopted, and the purpose of a standard cost sheet.2. Mastering how to compute the materials and labor variances and explain how they are used forcontrol, and the variable and fixed overhead variances and explain their meanings;3. Understanding the basic concepts underlying variance analysis and explain when variances should beInvestigated.【教学重难点】1. Mastering how to compute the materials and labor variances and explain how they are used forcontrol, and the variable and fixed overhead variances and explain their meanings;2. Understanding the basic concepts underlying variance analysis and explain when variances should beInvestigated.CHAPTER 10 Activity- and Strategic-Based Responsibility Accounting【教学内容】Activity-based management is a fairly new topic in management accounting textbooks. This chapter is important in order to understand the new environment in management accounting. The scenario to Chap- ter 10 is a good place for students to start. In addition, students should be comfortable with the topics from Chapters 3 and 4.【教学要求】1. Learning the difference among functional-based, activity-based, and strategic-based responsibilityaccounting systems.2. Mastering the basic features of the Balanced Scorecard;3. Understanding process value analysis and activity performance measurement.【教学重难点】1. Mastering the basic features of the Balanced Scorecard;2. Understanding process value analysis and activity performance measurement.CHAPTER 11 Quality Costs and Productivity: Measurement, Reporting, and Control【教学内容】This chapter focuses on the measurement and control of quality costs, and does a good job of discussing a topic that is not presented in most first-level management accounting textbooks. It provides an excellent bridge to understanding the new manufacturing environment of a world-class manufacturer. The opening scenario provides an interesting discussion of quality issues.【教学要求】1. Learning the four types of quality costs;2. Mastering how to prepare a quality cost report and explain the difference between the conventionalview of acceptable quality level and the view espoused by total quality control and why quality cost information is needed and how it is used;3. Understanding what productivity is and calculate the impact of productivity changes on profits.【教学重难点】1.Mastering how to prepare a quality cost report and explain the difference between theconventional view of acceptable quality level and the view espoused by total quality control and why quality cost information is needed and how it is used;2. Understanding what productivity is and calculate the impact of productivity changes on profits. CHAPTER 12 Environmental Cost Management【教学内容】In this chapter, Hansen and Mowen discuss environmental and life-cycle costs. These issues are presented in the scenario at the beginning of the chapter.【教学要求】1. Learning the importance of measuring environmental costs;2. Mastering how environmental costs are assigned to products and processes;3. Understanding the life-cycle cost assessment model, and activity- and strategic-based environmentalcontrol.【教学重难点】1. Mastering how environmental costs are assigned to products and processes;2. Understanding the life-cycle cost assessment model, and activity- and strategic-based environmentalcontrol.CHAPTER 13 Performance Evaluation in the Decentralized Firm【教学内容】The scenario in this chapter illustrates some of the issues faced by firms selling abroad. This chapter is relevant because of global competition faced by many firms.【教学要求】1. Learning responsibility accounting and four types of responsibility centers;2. Mastering how to compute and explain return on investment (ROI) and economic value added(EVA);3. Understanding why firms choose to decentralize, and methods of evaluating and rewarding managerial performance, the role of transfer pricing in a decentralized firm.【教学重难点】Mastering how to compute and explain return on investment (ROI) and economic value added(EVA);CHAPTER 14 International Issues in Management Accounting【教学内容】The scenario in this chapter illustrates some of the issues faced by firms selling abroad. This chapter is relevant because of global competition faced by many firms.【教学要求】1. Learning the role of the management accountant in the international environment, and the varying levels of involvement that firms can undertake in international trade;2. Mastering the ways management accountants can manage foreign currency risk,3. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm.【教学重难点】1. Mastering the ways management accountants can manage foreign currency risk;2. Understanding why multinational firms choose to decentralize, and how environmental factors canaffect performance evaluation in the multinational firm, and the role of transfer pricing in themultinational firm.CHAPTER 15 Segmented Reporting and Performance Evaluation【教学内容】Coverage of this chapter expands on material outlined briefly in Chapter 2. Here we use thevariable-costing income statement as a way to organize information on cost behavior. A variety of management decision-making applications are presented.【教学要求】1. Learning the differences between variable and absorption costing;2. Mastering how variable costing is useful in evaluating the performance of managers, and how to prepare a segmented income statement based on a variable-costing approach and explain how this format can be used with activity-based costing to assess customer profitability.3. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm.【教学重难点】1. Mastering how variable costing is useful in evaluating the performance of managers, and how to prepare a segmented income statement based on a variable-costing approach and explain how this format can be used with activity-based costing to assess customer profitability.2. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm.CHAPTER 16 Cost-Volume-Profit Analysis: A Managerial Planning Tool【教学内容】Cost-volume-profit (CVP) analysis can be used to illustrate how managers use accounting data for planning and decision making. Students who enjoy solving puzzles will probably enjoy the discussion of CVP. A more complete analysis of the subject material can be taught by using simple algebra.【教学要求】1. Learning the impact of activity-based costing on cost-volume-profit analysis;2. Mastering the number of units that must be sold to break even or to earn a targeted profit., the amount of revenue required to break even or to earn a targeted profit, and apply cost-volume-profit analysis in a multiple-product setting;3.Understanding a profit-volume graph and a cost-volume-profit graph and explain themeaning of each, and the impact of risk, uncertainty, and changing variables on cost-volume-profit analysis.【教学重难点】Mastering the number of units that must be sold to break even or to earn a targeted profit., theamount of revenue required to break even or to earn a targeted profit, and apply cost-volume-profit analysis in a multiple-product setting;CHAPTER 17 Tactical Decision Making【教学内容】This chapter deals with relevant information and how it is used in short-run decisions.【教学要求】1. Learning the tactical decision-making model;2. Mastering how the activity resource usage model is used in assessing relevancy, and how to apply the tactical decision-making concepts in a variety of business situations.3.Understanding the impact of cost on pricing decisions.【教学重难点】Mastering how the activity resource usage model is used in assessing relevancy, and how to apply the tactical decision-making concepts in a variety of business situations.CHAPTER 18 Capital Investment Decisions【教学内容】This chapter covers the basic capital budgeting models. Taxes are considered later in the chapter. The focus of the chapter is on learning how to apply the models.【教学要求】1. Learning what a capital investment decision is and distinguish between independent and mutually exclusive capital investment decisions;2. Mastering how to compute the payback period and accounting rate of return for a proposed investment and explain their roles in capital investment decisions, and use net present value analysis for capital investment decisions involving independent projects, and use the internal rate of return to assess the acceptability of independent projects.3. Understanding the role and value of postaudits, and why NPV is better than IRR for capitalinvestment decisions involving mutually exclusive projects.【教学重难点】Mastering how to compute the payback period and accounting rate of return for a proposed investmentand explain their roles in capital investment decisions, and use net present value analysis for capital investment decisions involving independent projects, and use the internal rate of return to assess the acceptability of independent projects.CHAPTER 19 Inventory Management【教学内容】The material in this chapter tends to be more quantitative than in previous chapters. While thematerial is very important to many management accountants, the discussion of these topics is often delayed until the second managerial/cost accounting class.【教学要求】1. Learning the traditional inventory management model, and the theory of constraints and explain how it can be used to manage inventory.2. Understanding JIT inventory management, and long-term contracts, continuous replenishment, electronic data interchange, and JIT II.【教学重难点】Understanding JIT inventory management, and long-term contracts, continuous replenishment, electronic data interchange, and JIT II.三、教学章节及学时分配（一）总体学时分配四、教学方法与教学手段说明教学方法式是以普通理论课堂教学和案例教学为主要形式，注重培养学生活学活用的能力。
《管理会计(双语)》教学大纲
《管理会计（双语）》课程教学大纲课程编码：12120203k206课程性质：专业必修课学分：3课时：48开课学期：第五学期适用专业：会计学一、课程简介《管理会计(双语》是会计学专业（本科）的一门必修课程。
是以现代企业所处的社会经济环境为背景，明确阐明以企业为主体，密切联系现代会计的预测、决策、规划、控制、考核评价等职能，系统地介绍了现代管理会计的基本理论、基本方法和实用操作技术。
课程分为三部分，第一部分主要交代了管理会计的基本原理和传统管理会计的基本方法；第二部分主要分别讨论管理会计各项职能在实践中的应用程序与具体操作方法。
第三部分集中介绍管理会计发展的新领域。
管理会计是一门理论性较强、计算内容较多的课程。
通过该门课程的学习，使学生领会管理会计的精髓，掌握管理会计的基本理论和基本方法，学会各种分析方法的应用技能和技巧，不断提高学生分析问题和解决问题的能力。
二、教学目标课程总体目标：通过本课程教学，掌握管理会计的基本理论和基本分析方法，结合相应的实践教学，培养学生能独立开展各项管理会计工作的能力。
具体入下：1.了解管理会计的产生与发展，明确管理会计的特点、职能、内容和任务；2.掌握成本习性与变动成本法、本量利分析等管理会计基础分析方法，并了解方法的一般原理；3.掌握短期经营决策分析、长期投资决策分析、全面预算、标准成本控制、责任会计等内容的基本理论与方法。
三、教学内容（一）Chapter 1 Managerial Accounting Concepts and PrinciplesThe main content: Chapter 1 introduces students to managerial accounting and the manufacturing process. Students will learn how managerial accounting is used in the management decision process. They will also be exposed to the terminology used to describe costs related to manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe managerial accounting and the role of managerial accounting in a business.2. Define and illustrate the following costs: 1. direct and indirect costs, 2. direct materials,direct labor, and factory overhead costs, 3. product and period costs.3. Describe and illustrate the following statements for a manufacturing business: 1.balance sheet, 2. statement of cost of goods manufactured, 3. income statement.4. Describe the uses of managerial accounting information.Some key points: direct and indirect costs, direct materials, direct labor, factory overhead costs, product and period costs; cost of goods manufactured.Teaching methods: use of multimedia tools. We ad opt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（二）Chapter 2Job Order CostingThe main content：Chapter 2 introduces students to managerial job order cost systems. Students will be exposed to the terminology used to describe costs related to manufacturing. The first of two basic manufacturing accounting systems, job order, is described in this chapter. Students learn how costs flow through a manufacturing system and the basis for determining product costs under job order costing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe cost accounting systems used by manufacturing businesses.2. Describe and illustrate a job order cost accounting system.3. Describe the use of job order cost information for decision making.4. Describe the flow of costs for a service business that uses a job order cost accountingsystem.Some key points: Job Order Cost System; Overapplied Factory Overhead; Underapplied Factory Overhead; predetermined overhead rate;Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is suppl emented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（三）Chapter 3Process Cost SystemsThe main content：Chapter 3 completes the coverage of manufacturing accounting by introducing process costing. The text demonstrates process costing under the FIFO method.The average cost method is presented in th e chapter’s appendix. Chapter 3 also discusses the impact of just-in-time systems on manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe process cost systems.2. Prepare a cost of production report.3. Journalize entries for transactions using a process cost system.4. Describe and illustrate the use of cost of production reports for decision making.5. Compare just-in-time processing with traditional manufacturing processing.Some key points: Process Cost System; First-in, First-out (FIFO) Method; Cost of Production Report; Just-in-Time (JIT) Processing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（四）Chapter 4 Cost Behavior and Cost-Volume-Profit AnalysisThe main content: In Chapter 4, students learn how to conduct cost-volume-profit analysis. In preparation for this activity, the chapter discusses variable, fixed, and mixed costs.Learning Objectives：After studying the chapter, your students should be able to:1. Classify costs as variable costs, fixed costs, or mixed costs.2. Compute the contribution margin, the contribution margin ratio, and the unitcontribution margin.3. Determine the break-even point and sales necessary to achieve a target profit.4. Using a cost-volume-profit chart and a profit-volume chart, determine the break-evenpoint and sales necessary to achieve a target profit.5. Compute the break-even point for a company selling more than one product, theoperating leverage, and the margin of safety.Some key points:variable costs; fixed costs; mixed costs; High-Low Method; Contribution Margin; Cost-Volume-Profit Analysis; Contribution Margin Ratio; Unit Contribution Margin.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（五）Chapter 5 BudgetingThe main content: Chapter 5 emphasizes accounting activities that help managers plan, direct, and control the operations of a business. Budgeting is used to establish business goals in the planning function. Budgets help guide managers’ operational decisions. Budgets are also used to control operations as actual results are compared to the budgeted results.Learning Objectives：After studying the chapter, your students should be able to:1. Describe budgeting, its objectives, and its impact on human behavior.2. Describe the basic elements of the budget process, the two major types of budgeting,and the use of computers in budgeting.3. Describe the master budget for a manufacturing company.4. Prepare the basic income statement budgets for a manufacturing company.5. Prepare balance sheet budgets for a manufacturing company.Some key points: Goal Conflict；Budgetary Slack；Continuous Budgeting；Static Budget；Flexible Budget；Zero-Based Budgeting；Capital Expenditures Budget.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（六）Chapter 6 Performance Evaluation Using Variances from Standard Costs The main content: Standard cost systems set budgets for the materials, labor, and factory overhead used by a manufacturer to produce its product. Deviations from these standards are reported as variances.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the types of standards and how they are established.2. Describe and illustrate how standards are used in budgeting.3. Compute and interpret direct materials and direct labor variances.4. Compute and interpret factory overhead controllable and volume variances.5. Journalize the entries for recording standards in the accounts and prepare an incomestatement that includes variances from standard.6. Describe and provide examples of nonfinancial performance measures.Some key points: Direct Labor Rate Variance ；Direct Materials Price Variance；Direct Labor Time Variance；Direct Materials Quantity Variance；Budgeted Variable Factory Overhead；Factory Overhead Cost Variance Report；Controllable Variance；Volume Variance.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（七）Chapter 7 Performance Evaluation for Decentralized Operations The main content: Chapter 7 applies responsibility accounting to cost, profit, and investment centers. The chapter demonstrates the responsibility accounting reports that are used to evaluate department or division performance. This provides an excellent opportunity to remind your students that managers are judged, at least in part, using accounting data.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the advantages and disadvantages of decentralized operations.2. Prepare a responsibility accounting report for a cost center.3. Prepare responsibility accounting reports for a profit center.4. Compute and interpret the rate of return on investment, the residual income, and thebalanced scorecard for an investment center.5. Describe and illustrate how the market price, negotiated price, and cost priceapproaches to transfer pricing may be used by decentralized segments of a business.Some key points:Responsibility Accounting；Balanced Scorecard；Profit Margin；DuPont Formula；Rate of Return on Investment (ROI)；Investment Center ;Residual Income；Investment TurnoverTeaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（八）Chapter 8 Differential Analysis, Product Pricing, and Activity-Based Costing The main content: This chapter covers (1) differential analysis, (2) methods of determining the selling price of a product using a cost-plus markup approach, (3) the effects of production bottlenecks, and (4) activity-based costing. The cost-plus approach of product cost is described in Objective 2; total cost and variable cost methods are presented in thechapter appendix. All topics in this chapter are able to stand alone. Therefore, the instructor is free to cover only one or two of the topics if class time is a limited resource as the term draws to a close.Learning Objectives：After studying the chapter, your students should be able to:1. Prepare differential analysis reports for a variety of managerial decisions.2. Determine the selling price of a product, using the product cost concept.3. Compute the relative profitability of products in bottleneck production processes.4. Allocate product costs using activity-based costing.Some key points:Product Cost Concept ; Target Costing; Production Bottleneck; Theory of Constraints (TOC); Activity-Based Costing (ABC).Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（九）Chapter 9 Capital Investment AnalysisThe main content: Capital investment analysis is a topic that usually receives detailed coverage in introductory finance courses and/or intermediate accounting. The purpose of this chapter is to give students a brief introduction to the basics of capital investment analysis using the following methods: average rate of return, cash payback, net present value, and internal rate of return.Learning Objectives：After studying the chapter, your students should be able to:1. Explain the nature and importance of capital investment analysis.2. Evaluate capital investment proposals using the average rate of return and cashpayback methods.3. Evaluate capital investment proposals using the net present value and internal rate ofreturn methods.4. List and describe factors that complicate capital investment analysis.5. Diagram the capital rationing process.Some key points: Capital Investment Analysis；Time Value of Money Concept；Average Rate of Return；Cash Payback Period；Internal Rate of Return (IRR) Method；Capital Rationing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.四、整体课时分配五、实验教学1. 实验项目与课时分配3.实验报告The basic requirements of the experiment report, including: name of the experiment, purpose of the experiment, case data, case analysis, conclusions and enlightenment.六、课程考核与成绩评定1.考核方式：考查；笔试；闭卷。
会计本科课程简介中英文对照
会计学系课程介绍（中英对照）序号：1课程编码：10001040课程名称：会计学基础Fundamental Accounting学分：4周学时：4开课系部：会计学系预修课程：无修读对象：本科生课程简介：本课程属于会计学科体系中的专业基础课程，教学目的在于使学生初步掌握建立和应用会计信息系统所应当具备的一些共性的知识，包括会计的基本理论、基本规范和基本方法。
本课程涉及的会计基本理论有：会计目标、会计环境、会计假设、会计对象和会计要素等；涉及的会计基本规范包括会计法律规范、会计准则规范、会计制度规范和会计道德规范；涉及的会计核算基本方法和程序包括：设置账户、复式记账、填制和审核凭证、登记账簿、成本计算、财产清查、编制财务报告等会计核算方法体系及会计循环。
本课程还介绍了会计学科的框架体系。
拟用教材：《会计学原理》，赵德武主编，东北财经大学出版社，2003年7月第1版参考教材：1．《会计学基础》，刘峰主编，高等教育出版社，2000年7月第1版2．《会计学原理》，吴水澎主编，辽宁人民出版社，2000年9月第2版Course code: 10001040Course name: Fundamental AccountingCredit: 4 Periods per week: 4Course Department: Accounting DeptPreparatory Course: NoneObject: UndergraduatesThis course belongs to the professional foundation course of accounting, the teaching’ aim is to make student master accounting information system: accounting basic theories, basic norm and the basic methods.The basic theories in accounting involve accounting’s target, accounting’s environment, accounting’s assumption, accounting’s object and main factor etc. The basic norm involving includes the accounting law norm, accounting standard norm, accounting system norm and accounting morals norm. The accounting record methods and procedure includes establishing the account, double entry, and property checks, establishment financial report. This course still introduced the frame system of accountancy's course.Prescribed Textbook:《Accounting principle》, Zhao Dewu, Northeast Finance and Economics University Publishing House Press, 1st edition, July 2003Recommended Reference:1. 《Foundation accounting》, Liu Feng, High Education Publishing House Press, 1st version ,July 2000.2. 《Accounting principle》, Wu Shuipeng, Liao Ning People Publishing House Press, 2rd edition, Sept 2000.序号：2课程编码：10002040课程名称：会计学原理（双语）Accounting Principles (Bilingual)学分：4周学时：4开课系部：会计学系预修课程：无修读对象：本科生课程简介：本课程属于会计学科体系中的专业基础课程，教学目的在于使学生初步掌握有关如何建立和应用会计信息系统所应当具备的一些基本知识，包括会计的基本理论、基本规范和基本方法。
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12.1
Conceptualoverview and reporting guidelines
了解
3
12.2
Cash inflows and outflows
熟悉
12.3
Net cash flow from operating activities
掌握
12.4
Procedures for preparation of statement
了解
9.4
Self-construction
熟悉
9.5
Costs subsequent to acquisition
熟悉
2
9.6
Disposal ofProperty, plant, and equipment
掌握
9.7
Disclosure ofProperty, plant, and equipment
掌握
4.8
Income statement：effects of accounting changes
了解
4.9
Income statement：earnings per share
熟悉
4.10
Income statement：related issues
了解
4.11
Statement of retained earnings
掌握
11.4
Unidentifiable intangible
掌握
2
11.5
Disclosure of intangible assets
了解
11.6
Conceptualevaluation ofaccounting for intangibles
了解
Chap 12 The statement of cash flows
掌握
2.3
Types of useful information
掌握
2.4
Qualitative characteristic of useful accounting information
掌握
2
2.5
Accounting assumption and convention
掌握
2.6
GAAPand financial statement
掌握
3.3
Elementsofthe balance sheet
掌握
3.4
Measurement of the elements of the balance sheet
掌握
1
3.5
Reporting classifications on the balance sheet
熟悉
3.6
Statement of changes in stockholders’equity
了解
5.4
Segment reporting
了解
1
5.5
Interim financial reports
了解
5.6
SEC reports
了解
Chap6Cash and receivables
4
6.1
Cash
掌握
2
6.2
Bank reconciliation
掌握
6.3
Special topics involving cash
了解
1
4.12
Comprehensive income
掌握
Chap5Additional aspects of financial reporting analysis
2
5.1
Auditors’ report
了解
1
5.2
Management’s report
了解
5.3
Management’s discussion and analysis
了解
Chap10Depreciation and depletion
4
10.1
Factors involved in depreciation
熟悉
2
10.2
Methods of cost allocation
掌握
10.3
Conceptualevaluation of depreciationmethods
了解
1
1.3
Ethics in the accounting environment
了解
1
Chap2Financial reporting: its conceptual framework
4
2.1
FASB conceptual framework
熟悉
2
2.2
Objectives of financial reporting
熟悉
2
4.5
Income statement：income from continuing operations
掌握
4.6
Income statement：results from discontinued operations
掌握
4.7
Income statement：extraordinary items
熟悉
3
12.5
Operating cash flows
掌握
12.6
Procedures for statement preparation
掌握
Total
48
Changes and corrections of depreciation
了解
10.9
Depletion
了解
Chap11Intangibles
4
11.1
Accounting for intangibles
掌握
2
11.2
Research and development costs
熟悉
11.3
Identifiable intangible assets
4
8.1
Lower of cost or market
掌握
2
8.2
Conceptualevaluation of lower of cost or market
了解
8.3
Valuation above cost
熟悉
8.4
Gross profit method
熟悉
2
8.5
Retail inventory method
Conceptual evaluation of inventory cost flow assumptions
了解
7.7
Additional LIFO considerations
了解
7.8
Disclosure of inventory values and methods
了解
Chap8Inventories: special valuation issues
掌握
2
7.2
Alternative inventory systems
掌握
7.3
Items to beincluded in inventory quantities
熟悉
7.4
Determination of inventory costs
掌握
7.5
Cost flow assumptions
掌握
2
7.6
了解
1
Chap4The income statement
4
4.1
Concepts of income
了解
1
4.2
Conceptual reporting guidelines
了解
4.3
Elements of the income statement
掌握
4.4
Income statement content
了解
Chap3The balance sheet and the statement of changes in stockholders’ equity
4
3.1
Interrelationship of financial statements
了解
2
3.2
Purposes of the balance sheet
了解
6.4
Revenue recognition and valuation of trade receivables
熟悉
6.5
Accounts receivable
掌握
6.6
Valuation of accounts receivable for uncollectible accounts
掌握
2
6.7
Generating immediate cash from accounts receivable
熟悉
6.8
Notes receivable
掌握
Chap7Inventories: cost measurement and flow assumptions
4
7.1
Classifications of inventory
4
9Байду номын сангаас1
Characteristics of property, plant, and equipment
熟悉
2
9.2
Acquisition of property, plant, and equipment