成本与管理会计教案Word文档下载推荐.docx

1、开 课 单 位 管理学院会计系会计教研室 授 课 教 师 沈洪涛 职 称 副教授 暨南大学教务处 制二00七年八月 暨南大学全日制本科课程教案填写说明一、用宋体、5号字填写，每项页面大小可按照规定格式自行添减。二、一次课为一份教案（不包括封面）。三、“课程性质”填必修课、专业选修课或公共选修课；“学生类别”填内招生，外招生或内、外招生；公共选修课的“适用专业（方向）”填写“全校各专业”。四、“开课单位”填学院、学系和教研室（无教研室只填学院和学系）。五、授课类型指理论课、讨论课、实验、社会实践、实习或见习课、其他等。 六、“教学内容”应具体，而不应只填写教材章节名称或讲授主题的题目。 成本管理

2、会计 （Management Accounting 1 ） 课程教案授课题目（教学章节或主题）：Ch1 Managerial Accounting and Business Environment授课类型理论课授课时间2007 年9 月 7 日第1周 星期五 第7-9 节教学内容（包括基本内容、重点、难点三部分）：基本内容1. Identify the major differences and similarities between financial and managerial accounting.2. Understand the role of management accoun

3、tants in an organization. 3. Understand the basic concepts underlying just-in-time （JIT）, total quality management （TQM）, process re-engineering, and the theory of constraints （TOC）.4. Discuss the impact of international competition on businesses and on managerial accounting.5. Explain the importanc

4、e of upholding ethical standards.重点难点教学手段与方法：1. Taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter;2. Exercises and Discussions on Class （6 hours）: one 3 hour session in mid-term

5、and the other 3 hour session at the end of the term;3. After-class Assignments for each chapter;4. Internet exploring for latest development of accounting in China and around the world after class.思考题、讨论题或作业：E1-1 The Roles of Managers and Management AccountantsE1-2 The Business EnvironmentP1-8 Ethic

6、s in Business参考资料（包括辅助教材、参考书、文献等）： Lesson Notes: Management Accounting 1, 9th Edition, by G. Richard Chesley, CGA-Canada, 2005. Ethics Readings Handbook ERH, Second Edition, Vancouver, B.C., CGA-Canada, 1999.成本管理会计 （Management Accounting 1 ） 课程教案Ch2 Cost Terms, Concepts, and Classifications2007 年9 月

7、 14 日第2周 星期五 第7-9 节1. Identify and give examples of each of the three basic cost elements involved in the manufacture of a product.2. Distinguish between product and period costs and give examples of each.3. Prepare a schedule of cost of goods manufactured in good form.4. Explain the difference in t

8、he behaviour of fixed and variable costs.5. Define direct and indirect costs.6. Define and give examples of cost classifications used in making decisions: differential costs, opportunity costs, and sunk costs.7. Explain the importance of strategic planning.P2-14 Classification of Various CostsP2-16

9、Cost ClassificationsP2-25 Schedule of Cost of Goods ManufacturedCh3 Systems Design: Job-Order Costing2007 年9 月 21 日第3周 星期五 第7-9 节 1. Distinguish between process costing and job-order costing and identify companies that would use each costing method. 2. Identify the documents used in a job-order cost

10、ing system. 3. Compute predetermined overhead rates and explain why estimated overhead costs （rather than actual overhead costs） are used in the costing process. 4. Record the journal entries that reflect the flow of costs in a job-order costing system. 5. Apply overhead cost to Work In Process usin

11、g a predetermined overhead rate. 6. Prepare the schedules of cost of goods manufactured and cost of goods sold that summarize the flow of costs. 7. Compute under- or overapplied overhead cost and prepare the journal entry to close the balance in Manufacturing Overhead to the appropriate accounts.3.

12、Compute predetermined overhead rates and explain why estimated overhead costs （rather than actual overhead costs） are used in the costing process.7. Compute under- or overapplied overhead cost and prepare the journal entry to close the balance in Manufacturing Overhead to the appropriate accounts.E3

13、-1 Process Costing and Job-Order CostingP3-18 Cost Flows; T-Accounts; Income Statement P3-26 T-accounts; Overhead Rates; Journal EntriesCh4 Systems Design: Process Costing2007 年9 月 28 日第4周 星期五 第7-9 节1. Record the flow of materials, labour, and overhead through a process costing system. 2. Compute th

14、e equivalent units of production using the weighted-average method. 3. Prepare a quantity schedule using the weighted-average method. 4. Compute the costs per equivalent using the weighted-average method. 5. Prepare a cost reconciliation using the weighted-average method. 6. （Appendix 4A） Explain an

15、d compute the equivalent units of production using the FIFO method. 7. （Appendix 4A） Prepare a quantity schedule for a period by the FIFO method. 8. （Appendix 4A） Compute the costs per equivalent unit using the FIFO method. 9. （Appendix 4A） Prepare a cost reconciliation using the FIFO method.6. （App

16、endix 4A） Explain and compute the equivalent units of production using the FIFO method.E4-2 Process Costing Journal Entries P2-16 Cost ClassificationsP4-20 Production ReportWAC MethodP4-21 Production ReportFIFO MethodCh5 Cost Behaviour: Analysis and Use2007 年10 月 7 日第5周 星期五 第7-9 节 1. Understand how

17、fixed and variable costs behave and how to use them to predict costs. 2. Use a scattergram plot to diagnose cost behaviour. 3. Analyze a mixed cost using the high-low method. 4. Prepare an income statement using the contribution format.3. Analyze a mixed cost using the high-low method.4. Prepare an

18、income statement using the contribution format.E5-6 High-Low Method; Predicting Cost P2-16 Cost ClassificationsE5-7 High-Low MethodP5-13 Identifying Cost Behaviour PatternsP5-18 Contribution Format versus Traditional Income StatementCh6 Cost-Volume-Profit Analysis2007 年10 月 12 日第6周 星期五 第7-9 节教学内容（包括基本内容、重点