《ManagementAccounting》课程教学大纲(1).docx

OverseasChineseCollege–CourseSyllabusPagePAGE7ofNUMPAGES7

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CapitalUniversityofEconomicsandBusiness

OverseasChineseCollege

CourseSyllabus

YearandSemester

Spring(Freshman)

CourseName

ManagementAccounting

CourseCode

MA101

CourseType

?GeneralEducation(Required)?GeneralEducation(Elective)

?ProfessionalCourse(Required)?ProfessionalCourse(Elective)

?BasicDisciplinaryCourse

CourseCredits

3

CourseHours

48

Prerequisites

FA101(PrinciplesofAccounting)

Instructor

ContactInformation

OfficeHour

LearningCentre

Grade/Section

CourseTime/Place

Textbook

CharlesT.Horngren,MadhavV.RajanSrikantM.Datar,CostAccounting:AManagerialEmphasis,15thEdition,ChinaRenmingUniversityPress,Beijing,ISBN978-7-300-26824-8

ReferenceBook

DonR.HansenMaryanneM.Mowen,ManagerialAccounting,7thEdition,Thomsonlearning,ISBN7-04-016226-1

CourseDescription

ManagementAccountingisacoursefortrainingstudentstousethestandardcostmethod,varianceanalysis,budgetcontrolandmanagementcontrolandothermanagementaccountingrelatedknowledge,tosolvetheactualmanagementproblemsencounteredinthework.Throughthestudyofthiscourse,studentscanusemanagementaccountingmethodsandanalyticaltoolstoanalyzetheproblemsencounteredinenterprisemanagement.Studentscanindependentlycarryoutsimplecostaccountingandanalyzethedifferencesbetweenbudgetandactualcost.Studentscanpreparebudgetstatements,makemanagementplans,andprovidemanagerswiththeinformationtheyneedtomakedecisions.Intheprocessofteaching,themanagementtheoryiscombinedwithspecificcasestocultivatestudentsabilitytoapplytheoreticalknowledgetopractice.

StudentLearningObjectives

Aftercompletingthiscourse,studentswillbeableto:

Knowledge:

Understandjobcostingsystem

DescribeABCcostingandABCmanagement

Capability

ApplyCVPanaly