《会计信息系统》教学大纲英文版.docx

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1、Syllabus of Accounting information systemCourse Name： Accounting information system Course Code：Credits： 2Total Credit Hours： 48Lecture Hours： 16Experiment Hours： 32Programming Hours：Practice Hours：Total Number of Experimental (Programming) Projects 8Where, Compulsory (8), Optional ().School： School

2、 of BusinessTarget Major： AccountingI、Course Nature & AimsAccounting information system is the core course of accounting major. With the development and progress of information technology, accounting processing and management are replaced by the accounting information system and business analysis un

3、der artificial intelligence and big data. This course is becoming more and more important in the training program of accounting major in the digital era. This course has strong practicality, technicality and application. In the process of teaching, theory and skill training should be paid equal atte

4、ntion to and combined with each other. The basic task and purpose of the course teaching is to improve students understanding of the internal data storage structure of the accounting information system and understand the relationship between the main business and data of the system by analyzing the

5、business processing and data flow of each module in the accounting information system. Through data simulation processing and modeling analysis, improve students* ability to read and understand enterprise business, quickly, accurately and comprehensively obtain useful accounting information from ent

6、erprise big data, and use business analysis tools to analyze, predict and manage accounting data.II Course Objectives1. Moral Education and Character Cultivation.Through learning the theory and technology of digital enterprise management, we can have a comprehensive understanding of the related know

7、ledge of digital enterprise management. Through the operation of the digital business analysis of accounting information system and the simulation of the actual combat process, we can understand how to think, how to overcome the obstacles encountered, how to survive and develop in the face of the co

8、mplex and changeable market environment, and how to help students establish a scientific thinking method and the spirit to face the challenges bravely in their work. Starting from the perspective of the role of big data and business intelligence in the innovation and entrepreneurship driven developm

9、ent of Chinese enterprises, taking thepurchase and a / P systemand trustworthy and not make false accountsChapter 5sales and a /R systemBe honest and trustworthy and not make false accounts132Chapter 6 cost control systemBe honest and trustworthy and not make false accounts262Ch 叩 ter 7 fixed assets

10、 management systemBe honest and trustworthy and not make false accounts242Chapter 8 final treatmentBe honest and trustworthy and not make false accounts242Total163216Sum48V、Summary of Experimental (Programming) ProjectsNo.Experiment (Programming)NameExperiment(Programming)HoursExperiment(Programming

11、)TypeAbstractCourseTypeSupportingCourseObjectives1Establishment of a / C set2ComprehensiveAccount creation and authority allocationCompulsory12Basic data management4ComprehensiveManagement of common parameters and basic dataCompulsory1、23General ledger system6ComprehensiveHandling of vouchers and ac

12、count booksCompulsory2、 3、 4、 5、 64Purchase and a / P system3ComprehensiveProcessing and analysis of purchase and a / P businessCompulsory2、 3、 4、 5、 65Sales and a / R system3ComprehensiveProcessing and analysis of sales and a/ r businessCompulsory2、 3、 4、 5、 66Cost control system6ComprehensiveProce

13、ssing and analysis of expense informationCompulsory2、 3、 4、 5、 67Fixed assets system4ComprehensiveTreatment and analysis of fixed assets businessCompulsory2、 3、 4、 5、 68Final processing4ComprehensiveProcessing and analysis of business at the end of the periodCompulsory2、 3、 4、 5、 6Note: Fill in comp

14、rehensive, designing, verification and demonstrationn in the experiment type, which refers to comprehensive experiment, designing experiment, verification experiment and demonstration experiment, respectively.Comprehensive experiment refers to the experiment involving the comprehensive knowledge of

15、the course or related knowledge of the course.Designing experiment refers to the experiment in which the students design the experiment scheme and complete it by themselves based on the given experimental objectives and experimental conditions.Verification experiment refers to an experiment conducte

16、d to verify whether the knowledge or hypothesis is correctafter a certain understanding of the research object is achieved or a certain hypothesis is put forward. Demonstration experiment refers to the experiment performed by the teacher in line with the teaching content.VI、Teaching Method.This cour

17、se is mainly taught by teachers in class, supplemented by self-study and homework based on course video materials. In the course of teaching, we should use blackboard writing and multimedia teaching flexibly, strengthen the interaction between teachers and students, and pay attention to heuristic te

18、aching. According to the important knowledge points, we use the ideas of putting forward problems, analyzing problems and solving problems to teach, cultivate the corresponding ability of students, emphasize the importance of practical experience, and learn in practice.Course Assessment and Achievem

19、ent EvaluationAssessment Methods： ExaminationExamination Formats： Closed-bookGrading Methods： Hundred-mark SystemCourse Assessment Content, Assessment Format and Supporting Course ObjectivesCourse Objectives(Indices)AssessmentContentAssessment Formats and Proportion ( % )GradingClassroomQuestioningA

20、ssignmentEvaluationRoutine TestExperimentReportTermReportTermPaperMidtermExamFinalExamProportion(%)Objective 1 (Index10.1,10.2)Accounting information system, development of accounting information system at home and abroad, development methods and toolsof1010accounting information system, composition

21、 and process of accounting information system, a / C set and basic data management and other related theoriesObjective 2(Index 2.2,2.4)Relationship between business information and accounting data information in modules of a / C set and basic data management, general ledger, purchase and a / P, sale

22、s and a / R, expense control, fixed assets, period end processing, etc1010Objective 3(Index324.2,5.3)Principles and methods of business information and accounting1010Objective 4,5(Index6.1,7.3,6.1,8.2,9.1)Processing and analysis of business information and accounting data information of module a /C

23、set and basic data management, general ledger, purchase and a / P, sales and a / R, expense control, fixed assets, period end processing, etc1010Objective 6(Index 7.2,7.3)Visual analysis and processing of module data such as a/C set and basic data management, general ledger, purchase and a / P, sale

24、s1010and a / R, expense control, fixed assets, period end processing, etcTotal5050100VID、Course ResourcesTextbooks：He Jiafeng, experimental guidance of accounting information system M. Chongqing: Chongqing University Press, 2020Bibliography：1. Zhang Ruijun, accounting information system M. Beijing:

25、China Renmin University Press, 20162. Mao Huayang et aL, principles and applications of accounting information system M. Beijing: China Renmin University Press, 2016Li Cuihong, et al., accounting information system fM. Beijing: Sinopec press, 2016Reading Materials：IX、NotesPrerequisite courses: basic

26、 accounting, cost accounting, management accounting, financial managementFollow up course: AuditingContents and requirements of students self-study part: students need to learn and prepare the course handout issued by the teacher in advance.Bilingual teaching or not: noRequirements and proportion of

27、 Bilingual Teaching: NoneDiscipline and precautions in practice: no practiceOther matters to be explained: Nonesap digital business analysis platform as the carrier, the education of socialist core values is integrated into the teaching content and all links of the whole teaching process, highlighti

28、ng value guidance, knowledge transmission and ability training, To help students to correctly understand the law of enterprise survival, accurately grasp the market situation, grasp scientific methodology, and promote the establishment of a correct world outlook and values.2 .Course ObjectivesThroug

29、h the study of this course, students1 qualities, skills, knowledge and abilities obtained are as follows： Objective 1.(Corresponding to Chapter 1,2, supporting for graduationrequirements index 10.1,12.2)Master the basic concept, basic structure and analysis logic of accounting information system.Obj

30、ective 2.(Corresponding to Chapter 2,3,4,5,6,7,8, supporting forgraduation requirements index 2.2,2.4)Master the relationship between accounting information and business information.Objective 3.(Corresponding to Chapter!,3,4,5,6,7,8 , supporting fbrgraduation requirements index 3.2,4.2)Master the pr

31、inciples and methods of obtaining accounting information from business process, processing accounting information and completing dynamic report accounting information.Objective 4.(Corresponding to Chapter2,3,4,5,6,7,8, supporting forgraduation requirements index 6.1,6.2,7.3)Relying on the relevant s

32、oftware platform, proficient in various accounting information system business processing, to solve the non-technical problems in the process of information processing.Objective 5.(Corresponding to Chapter2,3,4,5,6,7,8, supporting forgraduation requirements index 8.1,8.2,9.1)Be able to understand an

33、d plan accounting work from the perspective of overall situation, system and information.Objective 6.(Corresponding to Chapter2,3,4,5,6,7,8, supporting forgraduation requirements index 7.2,7.3)The application of business analysis and design tools, the information system to carry out big data analysi

34、s, prediction and management.3 . Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduationrequirements indices 2.2, 2.4, 3.2, 4.2, 5,3, 6.1, 6.2, 7.2, 7.3, 8.1, 8.2, 9.1, 10.1, 12.2, as follows:Supporting for Graduation Re

35、quirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for GraduationRequirementsTeachingTopicsLevel ofSupportIndicesContentsObjective 110:Professional development ability 12: Lifelong learning ability10.1,12.210-1. Master domestic and foreign accounting policies and regulat

36、ions, and improve the depth of professional knowledge 12-2. Be familiar with the industry and professional development direction, and understand the research hotspot of the disciplineChapter 1,2LObjective 22:Comprehensive knowledge and ability2.2,2.42-2. Master the basic knowledge of management and

37、economics, and be able to use it to analyze the relationship and problems between accounting and economy 2-4. Understand the concept of accounting and its embodiment in specific fields, and be able to analyze the basic information for accountingChapter2,3,4,5,678MObjective 33:Ability to analyze prob

38、lems4:Decision makingability5:Professionalcompetence3.2,4.2,533-2. Master the knowledge and methods related to accounting, such as financial management, tax, auditing, asset evaluation, etc., and be able to analyze the problems existing in the work and put forward suggestions for improvement.4-2. Ma

39、ster the basic methods of financial management and internal control, design the project implementation and evaluation scheme, and do a good job of the whole process monitoring before, during and after the project5-3. Master theaccounting and supervision of relevant industries of accounting major, be

40、 able to carry out accounting treatment and statementChapter2,345,6,7,8Hanalysis, master the basic theory and method of company finance and analysis, and befamiliar with financing, operation, investment and distribution managementObjective 46:Practical operation ability6.1,62,7.36-1. Master the basi

41、c practical ability of accounting major courses, and be able to skillfully operate related businesses 6-2. Master the practical ability of accounting professional post, complete the business operation and design of the system for the economic business of manufacturing enterprisesChapter2,345,6,7,8HO

42、bjective 58:Organizational management ability9:Communication and expression ability8.1,8.2,9.18-1. Master the basic theories and methods of production and operation, improve the efficiency and effect of accounting and supei-vision in combination with the characteristics and requirements of accountin

43、g work8-2. Master the basic theories and methods of organizational management, and strengthen the management of accounting team and professional technicians in combination with accounting organization and post responsibilities9-1. Strong communication skillsChapter2,3,4,567,8LObjective 67:Tool appli

44、cationcapability7.2,7.37-2. Master the data and modeling tools of accounting major, and design and apply them in combination with specific tasks and projects7-3. Proficient in the operation and application of accounting systems at home and abroadChapter2,3,4,5,678HIH Basic Course ContentChapter 1 Ov

45、erview of accounting information system (supporting course objectives *1*)accounting information system1.1 overview of the development of accounting information system at home and abroaddevelopment methods and tools of accounting information system1.2 composition and processing flow of accounting in

46、formation systemComplete experimental (programming) project 1 (Optional): Establishment of a / C setTeaching Requirements: Through the study of this chapter, students are required to master the basic structure of accounting information system, the basic principles and processing flow of accounting i

47、nformation processing. Understand the development and evolution of accounting information system at home and abroad, and the mainstream accounting information system software at home and abroad. Familiar with accounting information system development methods and development tools. Understand the basic functions and common settings of accounting information system. Have the ability to analyze the basic framework and