《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 Principles
The 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 Costing
The 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 accounting
system.
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 Systems
The main content：Chapter 3 completes the coverage of manufacturing accounting by introducing process costing. The text demonstrates process costing under the FIFO method.
