《会计学国际注册会计师F1 Accountant in Business》课程教学大纲

《会计学国际注册会计师F1AccountantinBusiness》教学大纲一、课程基本信息课程名称F1-AccountantinBusinessF1AccountantinBusiness课程编码SEM323411030开课院部经济管理学院课程团队财务会计与审计课程组学分3.0课内学时48讲授48实验0上机0实践0课外学时48适用专业会计学（国际注册会计师）授课语言双语先修课程管理学课程简介（必修）（课程简介...）《会计师与企业》是ACCA专业的必修课程，也是ACCA考试的入门课程，旨在帮助学生了解企业外部环境与内部职能，掌握作为一名会计师所应具备的基本知识和管理技能。教学内容包括：（1）企业组织、利益相关者和外部环境；（2）企业组织结构、职能和治理；（3）会计和报告系统、控制与遵从性；（4）个人与团队的领导和管理；（5）人员有效性与企业中的沟通；（6）会计与企业中的职业道德。(Courseintroduction...)"accountantandenterprise"isacompulsorycourseforACCAmajorandalsoanintroductorycourseforACCAexamination,whichaimstohelpstudentsunderstandtheexternalenvironmentandinternalfunctionsofenterprises,masterthebasicknowledgeandmanagementskillsrequiredasanaccountant.Theteachingcontentsinclude:(1)enterpriseorganization,stakeholdersandexternalenvironment;(2)Enterpriseorganizationalstructure,functionsandgovernance;(3)accountingandreportingsystem,controlandcompliance;(4)leadershipandmanagementofindividualsandteams;(5)personneleffectivenessandcommunicationinenterprises;(6)accountingandprofessionalethicsinenterprises.负责人大纲执笔人审核人二、课程目标序号代号课程目标OBE毕业要求指标点任务自选1M1目标1：熟悉企业组织的外部环境及内部职能是2M2目标2：理解会计、控制及审计的职能与作用，阅读专业文献是4.34.33M3目标3：掌握领导、管理、沟通及职业道德的理论与技能是1.21.24M4目标4：能保障课程正常秩序（政治层面、课堂保障层面）是三、课程内容序号章节号标题课程内容/重难点支撑课程目标课内学时教学方式课外学时课外环节1Ch1Ch1Thebusinessorganisation,stakeholdersandtheexternalenvironmentKeypoints:Stakeholders;PESTmodel;fiscalandmonetarypolicy;demandandsupply/////21.11.1BusinessorganisationsandtheirstakeholdersPurposeandtypesofbusinessorganisations;stakeholdergoalsandobjectivesM13讲授3自学31.21.2ThebusinessenvironmentPESTmodel;competitivefactorsM13讲授/讨论3作业41.31.3ThemacroeconomicenvironmentEconomy;fiscalpolicy;monetarypolicyM14讲授4自学51.41.4MicroeconomicfactorsDemandandsupply;equilibriumprice;typesofmarketandcompetitionM14讲授4作业6Ch2Ch2Businessorganizationstructure,functionsandgovernanceKeypoints:Organisationalstructure;organisationalculture;corporategovernance/////72.12.1Businessorganisation,structureandstrategyOrganisationalstructure;levelsofstrategy;centralisationanddecentralisationM12讲授/讨论2自学82.22.2OrganisationalcultureandcommitteesOrganisationaldepartmentsandfunctions;organisationculture;committeesM14讲授4作业92.32.3CorporategovernanceandsocialresponsibilityCorporategovernance;corporatesocialresponsibilityM1,M22讲授2自学10Ch3Ch3Accountingandreportingsystems,controlsandcomplianceKeypoints:financialsystem;internalcontrolsystems;fraud;moneylaundering/////113.13.1TheroleofaccountingInternalandexternalfinancialinformation;themainbusinessfinancialsystemsM23讲授3自学123.23.2Control,securityandauditInternalcontrolsystems;internalandexternalaudit;FintechM23讲授3自学133.33.3IdentifyingandpreventingfraudFraud;systemsfordetectingandpreventingfraud;moneylaunderingM22讲授/讨论2作业14Ch4Ch4leadingandmanagingindividualsandteamsKeypoints:leading;management;teamdevelopment;motivation;performanceappraisal/////154.14.1LeadingandmanagingpeopleManagementandsupervision;leadershipskillsandstylesM32讲授2自学164.24.2RecruitmentandselectionRecruitment;selectionprocessandmethods;interviewsM32讲授2自学174.34.3DiversityandequalopportunitiesDiscriminationatwork;equalopportunity;diversityM31讲授1作业184.44.4Individuals,groupsandteamsIndividualsandgroups;teamdevelopmentM32讲授/讨论2自学194.54.5MotivatingindividualsandgroupsMotivation;Contenttheories;Processtheories;rewardsandincentivesM32讲授2自学204.64.6TraininganddevelopmentLearningprocess;developmentandtrainingM32讲授2作业214.74.7PerformanceappraisalPerformancemanagementandassessment;performanceappraisalM31讲授1自学22Ch5Ch5PersonaleffectivenessandcommunicationinbusinessKeypoints:timemanagement;competenceframework;communicationprocess/////235.15.1TimemanagementandtheroleofinformationtechnologyTimemanagement;informationtechnologyM31讲授/讨论1自学245.25.2CompetenceframeworksandpersonaldevelopmentCompetenceframework;personaldevelopmentM31讲授1自学255.35.3ConflictandcommunicationintheworkplaceFormalandinformalcommunicationprocesses;barrierstocommunicationM31讲授1作业26Ch6Ch6ProfessionalethicsinaccountingandbusinessKeypoints:managementaccountability;accountantsandethics;ethicaldilemmas/////276.16.1TheethicalenvironmentandethicsinorganisationsManagementaccountability;ethicsinorganisationM31讲授1自学286.26.2AccountantsandethicsAccountantsandethics;acodeofethicsforaccountantsM31讲授1自学296.36.3EthicaldilemmasandresolutionofethicalconflictsEthicsinbusiness;ethicaldilemmasM31讲授/讨论1作业四、考核方式序号考核环节操作细节总评占比1平时作业1.每章都设自测练习题，重点章布置作业1-3道，题型有选择题，判断题，讨论题等。2.成绩采用百分制，根据作业完成准确性、是否按时上交、是否独立完成评分。3.考核学生对基本知识和业务处理的掌握能力，提高学生分析问题、解决问题的能力。30%2小组作业1.本课程要求组建小组，完成案例分析、查阅文献等小组作业。2.根据任务完成情况和小组组织情况评分。10%3期末考试1.闭卷考试，采用百分制，卷面总分100分。2.主要考核学生对课程基本知识的掌握，综合运用所学知识分析问题、解决问题的能力，题型主要有单项选择题、不定项选择题、多任务析题、判断题等。50%4考勤随机点名、刷卡点名等5%5课堂表现随机检查学生上课精神状态、回答问题情况5%五、评分细则序号课程目标考核环节大致占比评分等级1M1平时作业50%A-独立思考、按时完成，解题思路清晰、步骤完整、格式合理、答案准确。B-独立思考、按时完成，解题思路比较清晰、步骤比较完整、格式合理、答案准确。C-独立思考、按时完成，解题思路不太清晰、步骤不完整、格式比较合理、答案准确。D-作业抄袭，未能按时完成，解题思路混乱。2M1期末考试50%（见试卷评分标准）3M2平时作业30%A-独立思考、按时完成，解题思路清晰、步骤完整、格式合理、答案准确。B-独立思考、按时完成，解题思路比较清晰、步骤比较完整、格式合理、答案准确。C-独立思考、按时完成，解题思路不太清晰、步骤不完整、格式比较合理、答案准确。D-作业抄袭，未能按时完成，解题思路混乱。4M2小组作业20%A-及时准确地完成小组作业，具有创新性观点。B-及时完成小组作业，但是分析思路和结果存在少量问题。C-及时完成小组作业，但是分析思路、步骤、结果等存在重大问题。D-不能及时完成并上交。5M2期末考试50%（见试卷评分标准）6M3小组作业50%A-及时准确地完成小组作业，具有创