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Financial Accounting Volume for Managerial Decisions:17th Edition Course DesignIntroductionFinancial accounting is a crucial aspect of managing a business effectively. The Financial Accounting Volume for Managerial Decisions: 17th edition is a comprehensive textbook that covers all aspects of financial accounting. This course is designed to provide students with the knowledge and skills necessary to understand and analyze financial accounting information. The course is divided into several sections, each covering different topics related to financial accounting. The course is designed to be interactive and engaging, with studentsactively participating in discussions and activities to reinforce their understanding of the material.Course ObjectivesThe course is designed to achieve the following objectives:•Understand the basic principles of financial accounting and their application in business situations.•Analyze and interpret financial statements, including balance sheets, income statements, and cash flow statements.•Explore the various accounting methods used to record business transactions.•Evaluate financial accounting information to make informed business decisions.Course OutlineSection 1: Introduction to Financial Accounting•What is financial accounting?•Objectives of financial accounting•Basic concepts of financial accounting•Financial statementsSection 2: The Accounting Cycle•Steps in the accounting cycle•Recording transactions•Ledger accounts•Trial balance•Adjusting entries•Closing entriesSection 3: Financial Statements•Balance sheet•Income statement•Statement of cash flows•Statement of retned earningsSection 4: Accounting for Business Transactions•Record keeping methods•Revenue recognition•Expense recognition•Inventory accounting•Property, plant, and equipment•Depreciation and amortization•Liabilities and equitySection 5: Financial Statement Analysis•Ratio analysis•Vertical and horizontal analysis•Common-size financial statements•Cash flow analysis•Interpretation of financial statementsCourse formatThe course will be delivered in a combination of lectures, discussions, and assignments designed to reinforce the key concepts covered in the textbook. In-class discussions and activities will provide students with opportunities to apply the knowledge learned in the course. The assignments will be designed to improve the students’ analytical and critical thinking skills, as well as their ability to work in teams.Course AssessmentThe course will be evaluated based on the following components: •Class participation: 10%•Assignments: 20%•Mid-term exam: 30%•Final exam: 40%ConclusionIn conclusion, the Financial Accounting Volume for Managerial Decisions: 17th Edition Course is designed to provide students with a comprehensive understanding of financial accounting and its application in business scenarios. The course will equip students with the necessary knowledge and skills to analyze financial statements and make informed business decisions. The course objectives will be assessed through a combination of in-class activities, assignments, and exams. The course is designed to be both interactive and informative, with the m of ensuring that each student has a thorough understanding of financial accounting.。
会计学企业决策的基础管理会计分册第十三版课程设计一、课程目标
本课程旨在让学生具备以下能力：
•掌握管理会计的概念和意义；
•熟悉管理会计的基本方法和技巧；
•熟悉管理会计在企业决策中的应用；
•能够运用管理会计理论和方法进行企业决策分析。
二、教学内容
第一章管理会计简介
•管理会计的定义和基本特点；
•管理会计与财务会计的区别和联系；
•管理会计的演变历程。
第二章成本管理
•成本概念和分类；
•成本控制方法和技巧；
•成本确定和标准成本制；
•差异分析。
第三章经营预算
•预算的概念和种类；
•编制预算的步骤和技巧；
•经营预算的作用和局限性。
第四章经营决策
•决策的概念和特点；
•决策模型和方法；
•敏感性分析和边际成本分析。
第五章绩效评价
•绩效评价的目的和方法；
•绩效评价指标和体系；
•绩效评价的实施和应用。
三、教学方法
•讲授理论知识，介绍案例分析方法；
•开展小组研讨和讨论；
•进行实际案例分析和模拟决策；
•进行企业实地调研和报告撰写。
四、评价方式
•平时表现（包括参与研讨和作业完成）占20%；
•案例分析报告占30%；
•期末考试占50%。
五、参考教材
•贾小勇. 会计学·企业决策的基础（管理会计分册）. 第13版.
•魏怀林，乔建民，崔友生. 管理会计. 北京：高等教育出版社，2013年版.
•沈红, 匡修利. 现代成本管理. 北京：中国财政经济出版社，2006年版。
以上内容均为Markdown文本格式。
会计学企业决策的基础在现代企业中，会计学扮演着至关重要的角色。
它不仅是按照一定标准记录企业交易的基础，还能为企业提供大量的财务信息，帮助企业管理者做出正确的企业决策。
本文将介绍会计学在企业决策中的重要性以及相关底层原则和概念。
会计学在企业决策中的重要性企业决策是企业发展过程中必不可少的一部分。
它可以帮助企业管理者做出正确的选择和决策，以实现企业利润最大化和可持续发展。
而会计学正是帮助企业管理者做出正确判断和决策的重要工具之一。
下面我们将详细介绍会计学在企业决策中的作用。
提供财务信息会计学的首要任务是提供精确、客观的财务信息，让企业管理者能够了解企业的经营状况和财务状况。
通过会计学记录企业的交易信息，可以及时得到企业的资产、负债、收入和支出等财务状况。
企业管理者可以通过这些信息来判断企业是否正常运营，是否需要调整经营决策。
分析经营状况会计学不仅可以提供财务信息，还可以通过财务分析来帮助企业管理者了解企业的长期和短期财务状况。
企业管理者可以通过利润表、资产负债表和现金流量表等报表来分析企业状况，从而评估企业财务稳定性、赢利能力和成长性等因素。
预测未来趋势会计学的应用还可以帮助企业管理者预测未来趋势。
通过对过去和当前的财务状况进行分析，企业管理者可以预测未来企业的发展趋势。
这对于企业的长期规划和策略制定非常重要。
会计学的基本原则和概念要正确理解会计学在企业决策中的作用，有必要了解会计学的一些基本原则和概念。
会计主体和会计客体会计主体是指进行会计记录和报告的组织和个人，如企业、个体工商户等。
会计客体是指需要记录的经济活动，如企业的交易、收入和支出等。
会计等式会计等式是会计学中的基本概念之一。
它是指资产=负债+所有者权益。
通过这个等式，企业管理者可以了解企业的资产来源和运用情况，包括企业的负债情况和所有者权益。
会计要素会计要素是指企业在经济活动中发生的一系列基本事项。
包括资产、负债、所有者权益、收入和费用等。
Chapter 6Merchandising Activitie s Ex. 6.41PROBLEM 6.1AClaypool earned a gross profit rate of 32%, which is significantly higher than the industry average. Claypool’s sales were above the industry average, and it earned $77,968 more gross profit than the “average” store of its size. This higher gross profit was earned even though its cost of goods sold was $18,000 to $20,000 higher than the industry average because of the additional transportation charges.To have a higher-than-average cost of goods sold and still earn a much larger-than-average amount of gross profit, Claypool must be able to charge substantially higher sales prices than most hardware stores. Presumably, the company could not charge such prices in a highly competitive environment. Thus, the remote location appears to insulate it from competition and allow it to operate more profitably than hardware stores with nearby competitors.PROBLEM 6.5Ac. Yes. Sole Mates should take advantage of 1/10, n/30 purchase discounts, even if itmust borrow money for a short period of time at an annual rate of 11%. Bytaking advantage of the discount, the company saves 1% by making payment 20 days early. At an interest rate of 11% per year, the bank charges only 0.6%interest over a 20-day period (11% X 20/365 = 0.6%). Thus, the cost of passing up the discount is greater than the cost of short-term borrowing.Chapter 7 Financial assetsChapter 8 Inventories and the cost of goods soldSupplementary ProblemChapter 91617。
会计学企业决策的基础财务会计分册原书第十六版教学设计一、教学目的本课程旨在让学生了解财务会计的基本理论和方法，并能够应用这些知识进行企业的财务分析和决策。
通过本课程的学习和实践，学生将能够：1.理解财务会计的基本概念和原则；2.掌握编制财务报表的基本方法和技巧；3.理解财务报表的分析和解读方法；4.学会运用财务分析工具进行财务分析和决策。
二、教学内容1. 财务会计基本概念和原则1.1 财务会计的定义和特点 1.2 会计原则和会计假设 1.3 财务报表的基本要素2. 编制财务报表的基本方法和技巧2.1 会计方程和会计式 2.2 记账和账户 2.3 会计凭证和会计账簿 2.4 财务报表的编制和审核3. 财务报表的分析和解读方法3.1 财务报表的分析方法 3.2 偿债能力分析 3.3 资产管理能力分析 3.4 盈利能力分析4. 运用财务分析工具进行财务分析和决策4.1 比率分析 4.2 费用-收益分析 4.3 财务预测和预算分析 4.4 投资决策分析三、教学方法本课程主要采用授课、案例讲解、课堂讨论和实践操作等教学方法。
1.授课：讲解财务会计的基本概念和原则、编制财务报表的基本方法和技巧、财务报表的分析和解读方法等核心知识点。
2.案例讲解：通过具体的案例，让学生实际操作财务报表的编制和分析，深入理解财务会计的实践应用。
3.课堂讨论：围绕企业财务报表的编制和分析，展开课堂讨论，鼓励学生自主思考和探讨。
4.实践操作：通过财务报表的编制和分析实践，让学生获取真实的企业财务信息，培养其分析和决策能力。
四、教学评价本课程的教学评价主要分为两个方面：1.学生评价：通过课堂出勤、作业、期中、期末考试等指标，对学生的学习效果进行评价。
2.教师评价：针对学生的学习情况，及时调整教学方式和方法，提高教学效果。
五、参考教材《会计学：企业决策的基础财务会计分册》原书第十六版，作者：Weygandt、Kimmel、Kieso。
会计学企业决策的基础会计学作为现代企业管理的基本学科，对企业决策具有重要的支撑作用。
在企业运营过程中，会计学有助于企业管理者更加准确地把握企业的经营状况，制定科学的决策方案。
本文将从会计学对企业决策的作用、职能以及核算体系等方面进行探讨。
会计学对企业决策的作用1.提供信息支持：会计学的主要职责是收集、处理和汇报企业财务信息，通过财务报表、经营分析报告等形式，为企业管理者提供准确、全面的信息支持，帮助管理者把握企业经营状况，制定决策方案。
2.帮助评估经营结果：会计学通过记录和反映企业经济活动的历史，反映和评价企业的经营状况，判断企业各项事务的优劣，帮助管理者做出合理的经营决策。
3.辅助经营风险管理：通过会计核算，可以实现对企业不同部门、不同环节的财务状况监控，帮助管理者识别、分析和评估风险，及时采取措施控制或缓解风险。
4.促进企业治理：会计学通过财务报告等信息披露，监督企业管理行为，维护股东、投资者等人的合法权益，促进企业的良性治理。
会计职能对企业决策的支持1.记账职能：会计的首要职责是记录企业的经济业务活动，通过会计帐簿的形式，反映企业的经济状况，为企业决策提供准确的信息支持。
2.核算职能：会计核算是会计学的核心内容，贯穿整个会计工作，在企业决策中具有举足轻重的地位。
经过核算，企业能够准确、全面地了解自己的财务状况，制定合理的决策方案。
3.处理职能：会计处理职能是指利用会计方法和技术，对企业的财务信息进行分析和处理，在企业决策中发挥重要作用。
通过处理，会计人员能够对经济事务进行有序管理，优化企业的决策效果。
4.报告职能：会计报告包括财务报表、经营分析报告等，是向企业管理者、股东等外部人员提供的信息。
会计人员通过报告，向外部用户传达企业的财务状况，以便他们能够了解企业的经营状况，做出相应的决策。
会计核算体系对企业决策的支持1.资产负债表：资产负债表反映企业的资产、负债和所有者权益状况，是企业财务状况的总结表。
会计学企业决策的基础财务会计分册第十七版教学设计一、教学目标通过本教学，学生将会理解以下内容：•财务会计中的货币和计量论•货币计量法和市场计价法之间的差异•货币计量法和市场计价法之间的转换•不同类型企业的会计核算和报告的区别二、教学内容2.1 财务会计中的货币和计量论1.货币计量原则–货币计量原则是指财务账务应在货币计量基础上进行，并采用货币单位的计量数值作为会计信息记录货币的基本单位。
2.计量原则–计量原则是指会计信息记录应基于以货币单位的计量，计量原则涵盖了会计内容和数量记录标准。
2.2 货币计量法和市场计价法之间的差异•货币计量法和市场计价法是两种不同的计算方法，货币计量法使用货币单位计量资产和负债，而市场计价法通常使用市场实际价格来计算资产和负债。
•市场计价法将更换成本等各种因素都考虑进去，最终得出实际的市场价值，而货币计量法则只考虑以货币单位计价的资产和负债。
2.3 货币计量法和市场计价法之间的转换•转换方法有两种：先将市场计价法的余额转换为货币计量法下的余额，再将货币计量法的余额转换为市场计价法下的余额。
•该转换可以帮助企业管理层在决策时更全面地了解企业的财务情况。
2.4 不同类型企业的会计核算和报告的区别1.非营利组织的会计核算和报告–非营利组织的财务状况与营利组织有所不同，因此他们的会计核算和报告方式也不尽相同。
2.龙头公司的会计核算和报告–龙头公司不仅要满足资本市场的要求，还要考虑到业务的高速成长和竞争对手的变化。
三、教学安排3.1 师生互动讨论•货币计量法和市场计价法的区别，以及转换方法。
•不同类型企业的会计核算和报告的差异。
3.2 理论讲授•通过多种媒介（PPT、视频等）对财务会计中的货币和计量论等内容进行讲解。
3.3 练习•学生根据所学知识完成作业，提高对于财务会计中货币和计量论的掌握程度。
3.4 查考检验•组织考试或者小组和个人项目汇报，以检验学生掌握情况。
四、教学方法本教学将通过以下方式进行：•PPT讲解•视频展现•课堂讨论五、课程评估•考试（占比60%）•小组和个人项目汇报（占比40%）六、教材选择本教学所选教材为《会计学企业决策的基础财务会计分册》第十七版。
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Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition - Teaching Design IntroductionFinancial accounting is the process of recording, classifying, and summarizing financial transactions to provide information that is useful in making economic decisions. Financial statements are the primary output of financial accounting and are used by various stakeholders to make decisions. Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition, is a textbook designed to help students understand the principles of financial accounting.This teaching design will focus on the key themes of the textbook and provide guidance on how to teach the material effectively. The design is suitable for instructors who teach financial accounting as a course at the undergraduate or graduate level.Key ThemesThe textbook covers a broad range of topics related to financial accounting. Some of the key themes that run through the book include: Financial StatementsThe primary objective of financial accounting is to provide information that is useful in making economic decisions. The financial statements are the primary output of financial accounting. They include the income statement, balance sheet, and cash flow statement. The income statement shows the amount of revenue, expenses, and net income or lossfor a specified period. The balance sheet shows the assets, liabilities, and equity at a particular point in time. The cash flow statement shows the inflow and outflow of cash for a specified period.Accounting CycleThe accounting cycle is the process of recording, classifying, and summarizing financial transactions to produce financial statements. The steps in the accounting cycle include analyzing transactions, recording journal entries, posting to the ledger, preparing a trial balance, adjusting entries, preparing an adjusted trial balance, preparing financial statements, and closing the books.Financial AnalysisFinancial analysis is the process of using financial information to make economic decisions. Techniques used in financial analysis include ratio analysis, trend analysis, and vertical and horizontal analysis. Financial analysis is used by various stakeholders, including investors, creditors, and management, to make decisions.Teaching DesignThe following section provides guidance on how to teach the material in Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition.Learning ObjectivesBefore teaching each chapter, instructors should set clear learning objectives for their students. The learning objectives should be specific, measurable, achievable, relevant, and time-bound. By settingclear learning objectives, instructors can ensure that students understand what they need to accompli sh and track students’ progress effectively.Active LearningActive learning strategies such as group discussion, case studies, and problem-solving exercises should be incorporated into the teaching approach. Active learning helps students understand the material and apply the concepts they have learned.Real-World ExamplesInstructors should use real-world examples to help students understand how financial accounting is used in practice. Real-world examples can be drawn from various industries and sectors.TechnologyTechnology should be incorporated into the teaching approach. For instance, instructors can use online tools to reinforce the material covered in lectures. Technology can also be used to track students’ progress and provide instant feedback.AssessmentInstructors should use multiple assessment techniques to evaluate students’ understanding of the material. These can include quizzes, exams, assignments, and case studies. By using multiple assessment techniques, instructors can determine whether students have understood the material and identify areas where further instruction is required.ConclusionAccounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition, is an essential textbook for students who wish to understand the principles of financial accounting. The teaching design outlined in this document provides guidance on how to teach the material effectively. By setting clear learning objectives, using active learning strategies, incorporating real-world examples, leveraging technology, and employing multiple assessment techniques, instructors can ensure that their students have a solid understanding of financial accounting.。
