管理会计模拟实验教学大纲英文版.docx

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1、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 SessionT

2、his 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 o

3、f 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

4、 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 consol

5、idate 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 qualit

6、y, 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 wi

7、th 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 Objective

8、sObjective 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

9、 a variety of production cost calculation methods.Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for Graduation RequirementsPracticeSessionIdeological and PoliticalIntegratedLevel ofSupportIndicesContentsUnderstand the concept ofaccounting

10、 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

11、 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 managementrelat

12、ed 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 petence5.1professional background,Session 15profess

13、ional 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 a

14、nd 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 ou

15、t 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

16、 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 w

17、ith 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 employ

18、ment 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 dire

19、ct 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

20、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, manufactu

21、ring 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 s

22、tudents 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

23、 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, th

24、rough 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 calculati

25、on 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 variet

26、y 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 th

27、e 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 g

28、raduation 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

29、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 proportio

30、n, 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 requir

31、ements 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

32、. 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 p

33、ractical 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

34、 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

35、 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 instruct

36、or, 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

37、(%)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

38、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 studentscompletion of the training assigned by the teaching conte

39、nt, automatic generation of training results from nCost Accounting Training Platform V5.3n.)VI、Course ResourcesTextbooks :Xiamen Net in net Software Limiteds 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)