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1、精选学习资料 - - - - - - - - - 名师精编 精品教案暨南高校全日制本科课程教案2007 2022 学年第 1 学期课程名称成本治理睬计课 程 性 质 必修课学 时 54 学 分 3 适用专业（方向）会计学（ CGA）同学类别及人数 内、外招生 71 人开 课 单 位 治理学院会计系会计教研室授 课 教 师 沈洪涛职 称 副教授暨南高校教务处 制二 00 七年八月名师归纳总结 - - - - - - -第 1 页,共 20 页精选学习资料 - - - - - - - - - 名师精编 精品教案暨南高校全日制本科课程教案填写说明一、用宋体、 5 号字填写,每项页面大小可根据规定格式
2、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；“ 同学类别” 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、 争论课、试验、社会实践、 实习或见习课、 其他等；六、“ 教学内容” 应详细,而不应只填写教材章节名称或讲授主题的题目；名师归纳总结 - - - - - - -第 2 页,共 20 页精选学习资料 - - - - - - - - - 成本治理睬计名师精编精品教案课程教Management Accou
3、nting 1 案授课题目（教学章节或主题） ：and Business 授课类型理论课Ch1 Managerial Accounting Environment2007 年 9 月 7 日授课时间 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 organi
4、zation. 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
5、 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
6、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 Assignm
7、ents for each chapter; 名师归纳总结 - - - - - - -第 3 页,共 20 页精选学习资料 - - - - - - - - - 名师精编 精品教案4. Internet exploring for latest development of accounting in China and around the world after class. 摸索题、 争论题或作业：E1-1 The Roles of Managers and Management Accountants E1-2 The Business Environment P1-8 Ethics i
8、n Business 参考资料（包括帮助教材、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. 成本治理睬计Management Accounting 1 课程教案授课题目（教学章节或主题） ：授课类型理论课Ch2 Cost Terms, Concepts, and Classifi
9、cations2007 年 9 月 14 日 授课时间 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 ma
10、nufactured 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 stra
11、tegic 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. 名师归纳总结 - - - - - - -第 4 页,共 20 页精选学习资料 - - - - - - - - - 名师精
12、编 精品教案难点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 ho
13、urs: 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. 摸索题、 争论题或作业：P2-14 Classification of Various Costs P2-16 Cost Cla
14、ssifications P2-25 Schedule of Cost of Goods Manufactured参考资料（包括帮助教材、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. 成本治理睬计Management Accounting 1 课程教案授课题目（教学章节或主题）
15、：授课类型理论课Ch3 Systems Design: Job-Order Costing2007 年 9 月 21 日授课时间第 3 周 星期五 第 7-9 节名师归纳总结 - - - - - - -第 5 页,共 20 页精选学习资料 - - - - - - - - - 名师精编 精品教案教学内容（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. Iden
16、tify 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. Ap
17、ply 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
18、 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 Manufactu
19、ring 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-t
20、erm 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. 摸索题、 争论题或作业：E3-1 Process Costing and Job-Order Costing P3-18 Cost Flows; T-Accounts; Income Stat
21、ement P3-26 T-accounts; Overhead Rates; Journal Entries参考资料（包括帮助教材、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. 名师归纳总结 成本治理睬计Management Accounting 1 课程教案第 6 页,共 2
22、0 页- - - - - - -精选学习资料 - - - - - - - - - 名师精编精品教案理论课授课题目（教学章节或主题） ：授课类型Ch4 Systems Design: Process Costing2007 年 9 月 28 日教学内容（包括基本内容、重点、难点三部分）：授课时间第 4 周 星期五 第 7-9 节基本内容1.Record the flow of materials, labour, and overhead through a process costing system. 2. Compute the equivalent units of production
23、 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
24、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 productio
25、n 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 quanti
26、ty 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 chap
27、ter; 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.摸索题、 争论题或作业：名师归纳总结
28、 E4-2 Process Costing Journal Entries P2-16 Cost Classifications 第 7 页,共 20 页P4-20 Production Report WAC Method P4-21 Production Report FIFO Method- - - - - - -精选学习资料 - - - - - - - - - 名师精编：精品教案参考资料（包括帮助教材、参考书、文献等）Lesson Notes: Management Accounting 1, 9th Edition, by G. Richard Chesley, CGA-Canada,
29、 2005. Ethics Readings Handbook ERH, Second Edition, Vancouver, B.C., CGA-Canada, 1999. 成本治理睬计 Management Accounting 1 课程教案授课题目（教学章节或主题） ：授课类型 理论课 Ch5 Cost Behaviour: Analysis and Use2007 年 10 月 7 日 授课时间 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 an
30、d 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 con
31、tribution 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 ho
32、ur 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. 摸索题、 争论题或作业：名师归纳总结 E5-6 High-Low Method; Predicting Cost P2-16 Cost Classifications 第 8 页,共 20 页- - - - - - -精选学习资料 -
33、- - - - - - - - 名师精编 精品教案E5-7 High-Low Method P5-13 Identifying Cost Behaviour Patterns P5-18 Contribution Format versus Traditional Income Statement参考资料（包括帮助教材、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
34、Edition, Vancouver, B.C., CGA-Canada, 1999. 成本治理睬计Management Accounting 1 课程教案授课题目（教学章节或主题） ：授课类型理论课Ch6 Cost-Volume-Profit Analysis2007 年 10 月 12 日 授课时间 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 i
35、nterpret 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.
36、 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
37、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
38、 margin CM ratio to compute changes in contribution margin and net operating income resulting from changes in sales volume. 名师归纳总结 - - - - - - -第 9 页,共 20 页精选学习资料 - - - - - - - - - 名师精编 精品教案4. Compute the margin of safety and explain its significance. 8. Compute the degree of operating leverage at a
39、 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; 摸索题、 争论题或作业：E6-8 Operating Leverage P6-18 Bas
40、ic CVP Analysis P6-20 Basics CVP Analysis; Graphing P6-26 Sales Mix; Break-Even Analysis; Margin of Safety参考资料（包括帮助教材、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.
41、 成本治理睬计Management Accounting 1 课程教案授课题目（教学章节或主题） ：授课类型理论课Ch7 Variable Costing: A Tool for Management2007 年 10 月 19 日授课时间第 7 周 星期五 第 7-9 节名师归纳总结 - - - - - - -第 10 页,共 20 页精选学习资料 - - - - - - - - - 名师精编 精品教案教学内容（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 co
42、mpute 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 a
43、nd 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 operat
44、ing 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
45、 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
46、 and around the world after class. 摸索题、 争论题或作业：P7-14 Absorption and Variable Costing; Production Constant, Sales Fluctuate P7-16 Variable Costing Income Statement; Reconciliation参考资料（包括帮助教材、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. 名师归纳总结 - -