成本与管理会计双语教案.doc

暨南大学全日制本科课程教案 2007 2008 学年 第 1 学期课 程 名 称 成本管理会计 课 程 性 质 必修课 学 时 54 学 分 3 适用专业（方向） 会计学（CGA） 学生类别及人数 内、外招生 71人 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 accountants 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 importance of upholding ethical standards.重点1. Identify the major differences and similarities between financial and managerial accounting.难点3. Understand the basic concepts underlying just-in-time (JIT), total quality management (TQM), process re-engineering, and the theory of constraints (TOC).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 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：E1-1The Roles of Managers and Management AccountantsE1-2The Business EnvironmentP1-8Ethics 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 ) 课程教案授课题目（教学章节或主题）：Ch2 Cost Terms, Concepts, and Classifications授课类型理论课授课时间2007 年9 月 14 日第2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 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 the 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.重点1. Identify and give examples of each of the three basic cost elements involved in the manufacture of a product.4. Explain the difference in the behaviour of fixed and variable costs.5. Define direct and indirect costs.难点3. Prepare a schedule of cost of goods manufactured in good form.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 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：P2-14 Classification of Various CostsP2-16 Cost ClassificationsP2-25 Schedule of Cost of Goods Manufactured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 ) 课程教案授课题目（教学章节或主题）：Ch3 Systems Design: Job-Order Costing授课类型理论课授课时间2007 年9 月 21 日第3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.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 costing 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 using 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.重点3.Compute predetermined overhead rates and explain why estimated overhead costs (rather than actual overhead costs) are used in the costing process.难点7. Compute under- or overapplied overhead cost and prepare the journal entry to close the balance in Manufacturing Overhead to the appropriate accounts.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 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：E3-1 Process Costing and Job-Order CostingP3-18 Cost Flows; T-Accounts; Income Statement P3-26 T-accounts; Overhead Rates; Journal Entries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 ) 课程教案授课题目（教学章节或主题）：Ch4 Systems Design: Process Costing授课类型理论课授课时间2007 年9 月 28 日第4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.Record the flow of materials, labour, and overhead through a process costing system.2.Compute the 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 and 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.重点2.Compute the 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.难点6.(Appendix 4A) Explain and 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.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 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：E4-2Process Costing Journal Entries P2-16 Cost ClassificationsP4-20Production ReportWAC MethodP4-21Production ReportFIFO Method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 ) 课程教案授课题目（教学章节或主题）：Ch5 Cost Behaviour: Analysis and Use授课类型理论课授课时间2007 年10 月 7 日第5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.Understand how 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.重点3. Analyze a mixed cost using the high-low method.4. Prepare an income statement using the contribution format.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 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：E5-6High-Low Method; Predicting Cost P2-16 Cost ClassificationsE5-7High-Low MethodP5-13Identifying Cost Behaviour PatternsP5-18Contribution Format versus Traditional Income Statement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 ) 课程教案授课题目（教学章节或主题）：Ch6 Cost-Volume-Profit Analysis授课类型理论课授课时间2007 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、难点三部分）： 基本内容1.Explain how changes in activity affect contribution margin and net operating income.2.Prepare and interpret a cost-volume-profit (CVP) graph.3.Use the contribution margin (CM) ratio to compute changes in contribution margin and net operating income resulting from changes in sales volume.4. Show the effects on contribution margin of changes in variable costs, fixed costs, selling price, and volume.5. Compute the break-even point.6. Determine the level of sales needed to achieve a desired target profit.7. Compute the margin of safety and explain its significance.8.Compute the degree of operating leverage at a particular level of sales, and explain how the degree of operating leverage can be used to predict changes in net operating income.9.Compute the break-even point for a multiple-product company, and explain the effects of shifts in the sales mix on contribution margin and the break-even point.重点2.Prepare and interpret a cost-volume-profit (CVP) graph.难点3. Use the contribution margin (CM) ratio to compute changes in contribution margin and net operating income resulting from changes in sales volume.4. Compute the margin of safety and explain its significance.8. Compute the degree of operating leverage at a particular level of sales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. After-class Assignments for each chapter;思考题、讨论题或作业：E6-8Operating LeverageP6-18Basic CVP AnalysisP6-20Basics CVP Analysis; GraphingP6-26Sales Mix; Break-Even Analysis; Margin of Safety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 ) 课程教案授课题目（教学章节或主题）：Ch7 Variable Costing: A Tool for Management授课类型理论课授课时间2007 年10 月 19 日第7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.Explain how variable costing differs from absorption costing and compute unit product cost under each method.2. Prepare income statements using both variable and absorption costing.3. Reconcile the variable costing and absorption costing net operating incomes and explain why the two amounts differ.4.Understand the advantages and disadvantages of both variable and absorption costing.5.Explain how the use of JIT reduces the difference in reported net operating income under the variable and absorption costing methods.重点2. Prepare income statements using both variable and absorption costing.3. Reconcile the variable costing and absorption costing net operating incomes and explain why the two amounts differ.难点3. Reconcile the variable costing and absorption costing net operating incomes and explain why the two amounts differ.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 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：P7-14Absorption and Variable Costing; Production Constant, Sales FluctuateP7-16Variable Costing Income Statement; Reconciliation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 ) 课程教案授课题目（教学章节或主题）：Ch8 Profit Planning授课类型理论课授课时间2007 年11 月 2 日第9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.Understand why organizations budget and the processes they use to create budgets. 2.Prepare the various steps in a master budget.3.Describe variations in the master budget process when applying it to not-for-profit and activity-based situations.重点2.Prepare the various steps in a master budget.难点2.Prepare the various steps in a master budget.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 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：P9-9Schedules of Expected Cash Collections and DisbursementsP9-16Integration of Sales, Production, and Purchases BudgetsP9-21Completing a Master Budget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 ) 课程教案授课题目（教学章节或主题）：Ch9 Standard Costing and Balanced Scorecard授课类型理论课授课时间2007 年11 月 9 日第10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.Explain how direct materials standards and direct labour standards are set.2.Compute the direct materials price and quantity variances and explain their significance.3. Complete the mix and yield variances for materials and explain their significance.4. Compute the direct labour rate and efficiency variances and explain their significance.5.Compute the variable manufacturing overhead spending and efficiency variances.6.Understand how a balanced scorecard fits together and how it supports a companys strategy.7.Compute the delivery cycle time, the throughput time, and the manufacturing cycle efficiency (MCE).重点2.Compute the direct materials price and quantity variances and explain their significance.4. Compute the direct labour rate and efficiency variances and explain their significance.5.Compute the variable manufacturing overhead spending and efficiency variances.难点3. Complete the mix and yield variances for materials and explain their significance.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 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：E10-13Measures of Internal Business Process PerformanceP10-17Comprehensive Variance AnalysisP10-19Basic Variance Analysis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 ) 课程教案授课题目（教学章节或主题）：Ch10 Flexible Budgets and Overhead Analysis授课类型理论课授课时间2007 年11 月 16 日第11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.Prepare a flexible budget and explain the advantages of the flexible budget approach over the static budget approach.2.Prepare a performance report for both variable and fixed overhead costs using the flexible budget approach.3.Use the flexible budget to prepare a variable overh