课程简介

管理会计(双语)

课程号402249030             课程名称:管理会计(双语)  

总学时48                     学分3

先修课程:基础会计、财务会计   面向对象:本科生      

考核方式:考试                 任课教师:王黎华

课程简介:本课程是会计专业学生学习管理会计基础的传统课程,也是一门核心的会计课程。本课程的目的:让学生学会如何作出为商业决策服务的财务信息,帮助他们使用会计概念,去形成自己组织内的会计制度。本课程对学生的要求如下:掌握编制成本信息的方法,包括成本分类,吸收成本法,边际成本法,期间费用的分配,工作成本法,批量成本法,分步成本计算法等。学生应了解如何构建决策信息,以使他们能够认识到所面对的错误思想。

推荐教材或主要参考书:《会计学:企业决策的基础(管理会计分册)英文版》,机械工业出版社,简R威廉姆斯等,英文版原书第14版,2008-2009

备注:理论课

 

Course Code: 402249030         Course Name: Management Accounting

Total Hours: 48                 Credit: 3

Course Description: The nature of this course is to teach the students fundamentals of management accounting as traditional taught to accounting major. It is the core course of accounting major. Purpose of this course: let students learn how to make financial information for business decisions, help them to using accounting concepts to shape thinking within their own organizations. And the instructions are as following: master how to prepare cost information, such as: cost classification, absorption costing, marginal costing, apportionment of overhead costs, job costing, batch costing, process costing and so on. Students should understand how decision-making information is constructed so that they can recognize faulty thinking in arguments present to them.

Textbook/Teaching material: Accounting: Fundamentals of Business Decision (the Management Accounting fascicle ,14th edition of original English version),Jane R. Williams, China Machine Press, 2008-2009

 

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