欢迎来到淘文阁 - 分享文档赚钱的网站! | 帮助中心 好文档才是您的得力助手!
淘文阁 - 分享文档赚钱的网站
全部分类
  • 研究报告>
  • 管理文献>
  • 标准材料>
  • 技术资料>
  • 教育专区>
  • 应用文书>
  • 生活休闲>
  • 考试试题>
  • pptx模板>
  • 工商注册>
  • 期刊短文>
  • 图片设计>
  • ImageVerifierCode 换一换

    管理会计模拟实验教学大纲英文版.docx

    • 资源ID:64549364       资源大小:21.30KB        全文页数:6页
    • 资源格式: DOCX        下载积分:15金币
    快捷下载 游客一键下载
    会员登录下载
    微信登录下载
    三方登录下载: 微信开放平台登录   QQ登录  
    二维码
    微信扫一扫登录
    下载资源需要15金币
    邮箱/手机:
    温馨提示:
    快捷下载时,用户名和密码都是您填写的邮箱或者手机号,方便查询和重复下载(系统自动生成)。
    如填写123,账号就是123,密码也是123。
    支付方式: 支付宝    微信支付   
    验证码:   换一换

     
    账号:
    密码:
    验证码:   换一换
      忘记密码?
        
    友情提示
    2、PDF文件下载后,可能会被浏览器默认打开,此种情况可以点击浏览器菜单,保存网页到桌面,就可以正常下载了。
    3、本站不支持迅雷下载,请使用电脑自带的IE浏览器,或者360浏览器、谷歌浏览器下载即可。
    4、本站资源下载后的文档和图纸-无水印,预览文档经过压缩,下载后原文更清晰。
    5、试题试卷类文档,如果标题没有明确说明有答案则都视为没有答案,请知晓。

    管理会计模拟实验教学大纲英文版.docx

    Syllabus of Management Accounting Simulation ExperimentCourse Name: Management Accounting Simulation Experiment Course Code:Credits:0.5Total Credit Hours: 1 weekPratice Hours: 1 weekSchool:Department of Accounting, Business schoolTarget Major: AccountingI、Purpose and Requirement of Practice SessionThis experiment cooperates with the teaching of ''Management Accounting 1",using relevant financial software to enable students to strengthen the enterprise through the collection and distribution of typical element costs, the collection and distribution of auxiliary production costs, the distribution of manufacturing costs, and the cost calculation methods. Familiar with all aspects of cost accounting and deepen understanding of cost calculation methods. The experiment was conducted on the basis of the real business of an enterprise. According to the original vouchers filled out in the production process, the relevant expenses were collected and allocated by using professional methods, and the product cost was calculated. The content was comprehensive to some extent, is close to the actual cost accounting work of large-scale simulation experiments. This experiment requires to further consolidate and improve students working skills, and cultivate their ability to analyze and solve problems, so as to lay a good foundation for the practical work they will take part in.1. Establish yourself as a personThis experiment trains a new type of accounting professional with high humanistic quality, healthy body and soul and high sense of social responsibility, in the experiment, the students were asked to experience the spirit of the 19th CPC National Congress, the core values of socialism, the education of Chinese excellent traditional culture, and the "Four self-confidence“ of socialism with Chinese characteristics. In the course of the experiment, we should instill the idea of accounting professional ethics and strengthen the training of accounting professional ethics.2. Related Theory CoursesWith this practice link theory curriculum for HManagement Accounting 13. Practice ObjectivesObjective 1. Through the experiment of this course, students can master the collection of production cost.Objective 2. Through studying this course experiment, make the student master the allocation method of production cost.Objective 3. Through the study of this experiment, so that students master a variety of production cost calculation methods.Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for Graduation RequirementsPracticeSessionIdeological and PoliticalIntegratedLevel ofSupportIndicesContentsUnderstand the concept ofaccounting and itsCultivating students2. IntegratedIndexembodiment in specificObjective 1.Knowledge2.4areas, cost accounting canSession 1 5professional ethics inaccountingHbe the basic businessanalysis and processingMaster the basicknowledge and theory ofenterprise cost calculation,and can discover andanalyze the deficienciesand problems in enterprisecost management from theperspective of accountingIndexCultivating students3. Analyticalwork, and master theObjective 2.Problem Solving3.1knowledge and methods ofSession 1-5professional ethics inM3.2accounting standards andaccountingfinancial managementrelated to cost accounting,be Able to analyze theproblems existing in thework and proposesuggestions forimprovement.Master the theory andmethod of basicaccounting in the field ofIndexCultivating students5. Professionalaccounting, strengthen theObjective 3.competence5.1professional background,Session 15professional ethics inL5.2master the Accounting andaccountingsupervision in the relevantindustries of accounting,master the basic theory and method of company cost accounting, familiar with various cost calculation and control analysis methods.II > Main Content of Practice SessionSession 1 : The collection and distribution of the cost of each elementCompetence: The main contents of this experiment include the collection and distribution of material cost, power cost, labor cost and depreciation cost. According to the business information given by the experiment, the relevant vouchers should be filled out respectively, and the allocation table of material cost, purchasing power, labor cost and depreciation cost should be made.Building capacity :This experiment cooperates with ncost accounting" related teaching content, through the business information which the experiment gives, requests the student to compile the related original voucher, including the material cost allocation table, the labor cost allocation table, the power cost allocation table, depreciation expense allocation and other tables, and the preparation of accounting vouchers. Through this experiment, the students are familiar with and skilled in the collection and distribution of the cost of the elements of business and practical skills, to achieve the combination of theoretical teaching and practical teaching, classroom teaching and network teaching. Improve the practical operation ability of students, shorten the employment adaptation period, and improve the employment rate of counterparts.Supporting for graduation requirements index 3.1> 3.3> 4.1、 5.1Session 2: Training on the collection and distribution of auxiliary production cost and manufacturing costCompetence: The main contents of this experiment include direct allocation method, sequential allocation method, planned cost allocation method, interactive allocation method, algebraic allocation method and the collection of manufacturing cost, the manufacturing expenses shall be allocated in proportion to the working hours of the machines, the wages of the production workers and the working hours, etc.Training Ability: This experiment with "Management Accounting", "Cost Accounting" related teaching content, through the experiment given business information, students are required to prepare the relevant auxiliary production cost allocation table, manufacturing cost allocation table. Through this experiment, students are required to be familiar with and skilled in the business and practical skills of assisting production method cost and manufacturing cost allocation, so as to combine theory with practice, respond to each other, and effectively train students practical ability of related business, shortening the period of employment adaptation.Supporting for graduation requirements index 3.1、 3.3、 4.1、 5.1Session 3: Production cost allocation between finished products and in-product trainingCompetence: The main contents of this experiment include equivalent yield method, fixed cost method, fixed proportion method, non-calculation of in-process product cost method, in-process product pricing method and in-process product pricing method.Training Ability: This experiment with "Management Accounting", "Cost Accounting1' related teaching content, through the experiment given business information, according to the experimental requirements, respectively, the production costs in the finished products and in the distribution table between the products. Through this experiment, students are required to be familiar with and skilled in the calculation of equivalent output, the calculation of cost quota, and the business and practical skills of production cost allocation.Supporting for graduation requirements index 3.1、 3.3> 41、 5.1Session 4: Basic method of product cost calculationCompetence : The main content of this experiment includes variety method, batch method and step-by-step method.Training Ability: This experiment with "Management Accounting", "Cost Accounting" related teaching content, through the experiment of the relevant business information, respectively, using variety method, batch method and step-by-step method to calculate the cost of products, and the preparation of product cost calculation table. Through this experiment, students are required to be familiar with and skilled in the basic methods and practical skills of cost calculation, and train students practical operating ability of related business.Supporting for graduation requirements index 31、 33、 4.1、 5.1Session 5 : Assistant method training of product cost calculationCompetence: The main contents of this experiment include classification, quota method training and joint products, by-product cost accounting training.Training Ability: This experiment with the "Cost Accounting" related teaching content, according to the experiment given the relevant business information, the use of a quota method to calculate product costs, calculate the cost of joint products and the cost of main and by-products by using the method of classification and quota proportion, and compile the cost calculation table of products. Through this experiment, students are required to be familiar with and skilled in the auxiliary methods and practical skills of cost calculation, and train students practical operating ability of related business.Supporting for graduation requirements index 3.1 > 33、 4.1、 5.1III> Mode and Schedule of Practice Session1. ModeThe Management Accounting simulation experiment is to realize the teaching task by using the cost accounting training software ofNetChina . The training platform is designed with cost accounting training as a starting point. The platform has comprehensive functions and provides initial preset courses. The teacher designs and reasonably arranges the training tasks and requirements according to the teaching content and progress of the nManagement Accounting 1" course. The students learn on the computer and complete the practical training of each link of cost accounting according to the courses set by the teacher.2. ScheduleSerial numberPractical Training ContentScheduling1The collection and distribution of the cost of each factor2weeks2The collection and distribution of auxiliary production costIweek3The collection and distribution of manufacturing cost1 week4Distribution of production costs between finished products and in-productsIweek5Breed method2weeks6Batch methodIweek7Step by step method2weeks8Cost calculation of classification method, quota method, joint products and by-productsIweekIV、Notes1. Strictly abide by the relevant regulations of the practice site to prevent safety accidents;Strictly abide by the time arrangement of the instructor, and must not be late or leave early;2. Do not do things that have nothing to do with work or affect others;3. Obey the instructions of the laboratory instructor, accept guidance with an open mind, and actively complete various practical tasks.V、Assessment and Achievement Evaluation in PracticeCourseObjectives (Indices)Assessment ContentAssessment Formats and Proportion ( % )GradingDesignreportDesignAttitudeOperationAbilityAnalysisAbilityDefenseProportion(%)Objective 1(Index3.1 > 3.3、4.1、5.1)Through the experiment of this course, students can master the collection of production cost.43034Objective 2(Index 3.1 > 3.3、4.1、5.1)Through studying this course experiment, make the student master the allocation method of production cost.33033Objective 3(Index3.1 > 3.3、4.1、5.1)Through the study of this experiment, so that students master a variety of production cost calculation methods.33033Total1090100(The experiment should be completed independently within the prescribed time, according to the students'completion of the training assigned by the teaching content, automatic generation of training results from nCost Accounting Training Platform V5.3n.)VI、Course ResourcesTextbooks :Xiamen Net in net Software Limited's "Cost Accounting Training Platform V5.3n.Bibliography :1 . Le yanfen Cost Accounting M|. Shanghai. Shanghai University of Finance and Economics, 2020.2 .Le yanfen Management Accounting M.Guilin : Shanghai. Fudan University Press, 2020.Reading Materials:1. Trial Implementation of Enterprise Product Cost Accounting System (No. 17, 2013)

    注意事项

    本文(管理会计模拟实验教学大纲英文版.docx)为本站会员(太**)主动上传,淘文阁 - 分享文档赚钱的网站仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对上载内容本身不做任何修改或编辑。 若此文所含内容侵犯了您的版权或隐私,请立即通知淘文阁 - 分享文档赚钱的网站(点击联系客服),我们立即给予删除!

    温馨提示:如果因为网速或其他原因下载失败请重新下载,重复下载不扣分。




    关于淘文阁 - 版权申诉 - 用户使用规则 - 积分规则 - 联系我们

    本站为文档C TO C交易模式,本站只提供存储空间、用户上传的文档直接被用户下载,本站只是中间服务平台,本站所有文档下载所得的收益归上传人(含作者)所有。本站仅对用户上传内容的表现方式做保护处理,对上载内容本身不做任何修改或编辑。若文档所含内容侵犯了您的版权或隐私,请立即通知淘文阁网,我们立即给予删除!客服QQ:136780468 微信:18945177775 电话:18904686070

    工信部备案号:黑ICP备15003705号 © 2020-2023 www.taowenge.com 淘文阁 

    收起
    展开