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1、《會(huì)計(jì)學(xué)2》課程簡(jiǎn)介 課程編號(hào) 12ACC110 課程名稱 會(huì)計(jì)學(xué)2 課程性質(zhì) 必修 學(xué) 時(shí) 48 學(xué) 分 3 學(xué)時(shí)分配 授課：48實(shí)驗(yàn)： 上機(jī)： 實(shí)踐： 實(shí)踐（周）： 考核方式 閉卷考試，平時(shí)成績(jī)占50% ,期末成績(jī)占50% o 開課學(xué)院 國(guó)際教育學(xué)院 更新時(shí)間 適用專業(yè) 財(cái)務(wù)管理（中澳合作） 先修課程 組織與管理、大學(xué)英語(yǔ)、高等數(shù)學(xué)、會(huì)計(jì)學(xué)1 課程內(nèi)容： （宋體五號(hào)字，1.5倍行距） 會(huì)計(jì)學(xué)2是財(cái)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(duì)應(yīng)收賬款、存貨和非流動(dòng)資產(chǎn)的會(huì)計(jì)處理，管理會(huì)計(jì)的簡(jiǎn)介，單一產(chǎn)

2、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(shí)所需的財(cái)務(wù)和管理會(huì)計(jì)、盈利計(jì)劃、 業(yè)績(jī)?cè)u(píng)價(jià)、財(cái)務(wù)成果信息傳遞方面的基本技能和知識(shí)。這門課的主要任務(wù)是： 1、 能計(jì)算和報(bào)告資產(chǎn)（應(yīng)收款項(xiàng)，存貨，固定資產(chǎn)和無形資產(chǎn)）的價(jià)值； 2、 能編制商業(yè)企業(yè)的實(shí)地盤存制和永續(xù)盤存制下的相關(guān)會(huì)計(jì)信息； 3、 能編制總預(yù)算，并利用它作為計(jì)劃的基礎(chǔ)； 4、 能運(yùn)用本量利分析方法分析備選的盈利計(jì)劃； 5、 能說明對(duì)現(xiàn)代管理會(huì)計(jì)實(shí)務(wù)的理解。 Brief Introduction Code 12ACC110 Title Accounting 2 Course nature Requ

3、ired Semester Hours 48 Credits Semester Hour Structure Lecture： 48 Experiment： Computer Lab： Practice： Practice (Week)： Assessment Closed book examination, usually results accounted for 50%, the final grade accounted for 50%. Offered by International Education College Date for Financial

4、Management (Sino-Australian cooperation) Prerequisite Organazation and Management, College English, Advanced Maths, acounting 1 Course Description: (Times New Roman 五號(hào)字，1.5 倍行距) Accounting 2 is the compulsory subject for the students majored in Financial Management (Sino-Australian cooperat

5、ion), and it is a basic course for this major. The subject covers a broad 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, knowled

6、ge 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,equipment and intangib

7、le assets; 2. prepare relevant accounting information under periodic inventory system 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

8、 an understanding of contemporary management accounting practices. 《會(huì)計(jì)學(xué)2》課程教學(xué)大綱 課程編號(hào) 12ACC110 課程名稱 會(huì)計(jì)學(xué)2 課程性質(zhì) 必修 學(xué) 時(shí) 48 學(xué) 分 3 學(xué)時(shí)分配 授課：48 實(shí)驗(yàn)： 上機(jī)： 實(shí)踐： 實(shí)踐（周）： 考核方式 閉卷考試，平時(shí)成績(jī)占50% ,期末成績(jī)占50% O 開課學(xué)院 國(guó)際教育學(xué)院 更新時(shí)間 適用專業(yè) 財(cái)務(wù)管理（中澳合作） 先修課程 組織與管理、大學(xué)英語(yǔ)、高等數(shù)學(xué)、會(huì)計(jì)學(xué)1 一、教學(xué)內(nèi)容 CHAPTER 1 Inter

9、nal Control, Cash and Receivables 1.1 accounts receivable 1.2 notes receivable Dificulties： accounts receivable Key points:accounting for bad debts :the allowance method CHAPTER 2 Inventories 2. 1 merchandising operations 2. 2 recording purchases of inventories 2. 3 recording sales of invent

10、ories 2. 4 income statement presentation Dificulties： merchandising operations Key points: recording purchases of inventories and recording sales of inventories under a perpetual inventory system CHAPTER 3 Reporting and analysing inventory 3.1 classifying inventory 3.2 periodic inventory sys

11、tem 3.3 inventory cost flow methods ——perodic system 3.4 valuing inventory at the lower of cost and net realisable value Dificulties： periodic inventory system Key points: inventory cost flow methods ——perodic system CHAPTER 4 reporting and analysing non-current assets 4.1 property ,plant and

12、equipment 4.2 intangible assets 4.3 other non-current assets 4.4 reporting and analysing issues Dificulties： property ,plant and equipment Key points:calulate depreciation using various methods and contrast the expense patterns of the methods CHAPTER 5 Reporting and analysing liabilities 5.1

13、 current liabilities 5.2 non-cuiTent liabilities 5.3 loans payable by instalment 5.4 provisions and contingent liabilities Dificulties: loans payable by instalment Key points: accounting for non-current liabilities CHAPTER 6 Introdution to management accounting 6.1 management accounting basi

14、cs 6.2 management cost concepts 6.3 manufacturing costs in financial statements 6.4 contemporary development in management accounting Dificulties: management cost concepts Key points:distinguish between product and period costs CHAPTER 7 cost accounting system 7.1 cost accounting systems 7.2

15、 job order costing 7.3 process costing Dificulties: job order costing and process costing Key points: the flow of costs in a job order costing and process costing CHAPTER 8 Cost-volume-profit relationships 8.1 cost behavior analysis 8.2 cost-volume-profit analysis Dificulties: cost behavior a

16、nalysis Key points: cost-volume-profit analysis CHAPTER 9 budgeting 9.1 budgeting basics 9.2 preparing the operating budgets 9.3 preparing the budgeted financial statements Dificulties: budgeting basics Key points: preparing the operating budgets CHAPTER 10 Incremental analysis and capital

17、budgeting 10.1 steps of management decision making 10.2 incremental analysis 10.3 capital budgeting Dificulties: steps of management decision making Key points: incremental analysis 二、教學(xué)基本要求 CHAPTER 1 Internal Control, Cash and Receivables At the completion of this part , you should be able

18、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 receivables management.. CHAPTER 2 Inventories At the c

19、ompletion 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 analysing inventory At the completion of this part , y

20、ou 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 methods under a periodic inventory system.

21、 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 subsequent expenditures, account for the d

22、isposal 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, account for current liabiliti

23、es and non-current liabilities. CHAPTER 6 Introdution to management accounting At 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 goods sold are

24、 determined. CHAPTER 7 cost accounting system At 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 ,prep

25、are a production cost report . CHAPTER 8 Cost-volume-profit relationships At 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 contrib

26、ution margin and identify break-even point and the use of break-even analysis. CHAPTER 9 budgeting At the completion of this part , you should be able to identify and describe the components of the master budget, prepare the main sections of a cash budget, describe the sources of information f

27、or preparing the budgeted income statement and balance sheet ? CHAPTER 10 Incremental analysis and capital budgeting At the completion of this part , you should be able to identify the steps in managenent? s decision-making process , describe the concept of incremental analysis, describe the co

28、mmon types of decisions involving incremental analysis. 三、章節(jié)學(xué)時(shí)分配 章次 總課時(shí) 課堂講授 實(shí)驗(yàn) 上機(jī) 實(shí)踐 備注 1 4 4 2 4 4 3 6 6 4 8 8 5 2 2 6 4 4 7 4 4 8 6 6 9 6 6 10 4 4 總計(jì) 48 48 四、教材與主要參考資料 教材 [l]Shirley Carlon. Building Business Skills. John Wiley & Sons Australia, Ltd, 2009. 參考資料 [1] 約翰? J-卬爾德.會(huì)計(jì)學(xué)原理.第19版.北京：中國(guó)人民大學(xué)出版社，2012. [2] 威廉姆斯(Williams, J. R)等.會(huì)計(jì)學(xué)：企業(yè)決策的基礎(chǔ)(管理會(huì)計(jì)分冊(cè)) 原書第14版.杜美杰譯.北京：機(jī)械工業(yè)出版社.2008 執(zhí)筆: 審核: 批準(zhǔn):