成本与管理会计教案.doc

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暨南大学
全日制本科课程教案

2007 ～ 2008 学年 第 1 学期

课 程 名 称 成本管理会计
课 程 性 质 必修课
学 时 54
学 分 3
适用专业（方向） 会计学（CGA）
学生类别及人数 内、外招生 71人
开 课 单 位 管理学院会计系会计教研室
授 课 教 师 沈洪涛
职 称 副教授

暨南大学教务处 制
二00七年八月

《暨南大学全日制本科课程教案》填写说明
一、用宋体、5号字填写，每项页面大小可按照规定格式自行添减。
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；“学生类别”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、讨论课、实验、社会实践、实习或见习课、其他等。
六、“教学内容”应具体，而不应只填写教材章节名称或讲授主题的题目。

成本管理会计 (Management Accounting 1 ) 课程教案
授课题目（教学章节或主题）：
Ch1 Managerial Accounting and Business Environment
授课类型　
 理论课
授课时间
2007 年9 月 7 日
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 organization.
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 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 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 Assignments for each chapter;
4. Internet exploring for latest development of accounting in China and around the world after class.

思考题、讨论题或作业：
E1-1 The Roles of Managers and Management Accountants
E1-2 The Business Environment
P1-8 Ethics in Business

参考资料（包括辅助教材、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.

成本管理会计 (Management Accounting 1 ) 课程教案
授课题目（教学章节或主题）：
Ch2 Cost Terms, Concepts, and Classifications
授课类型　
 理论课
授课时间
2007 年9 月 14 日
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 manufactured 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 strategic 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.
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 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.

思考题、讨论题或作业：
P2-14 Classification of Various Costs
P2-16 Cost Classifications
P2-25 Schedule of Cost of Goods Manufactured
参考资料（包括辅助教材、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.

成本管理会计 (Management Accounting 1 ) 课程教案
授课题目（教学章节或主题）：
Ch3 Systems Design: Job-Order Costing
授课类型　
 理论课
授课时间
2007 年9 月 21 日
第3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. Distinguish between process costing and job-order costing and identify companies that would use each costing method.
2. Identify 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. Apply 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 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 Manufacturing 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-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.
思考题、讨论题或作业：
E3-1 Process Costing and Job-Order Costing
P3-18 Cost Flows; T-Accounts; Income Statement
P3-26 T-accounts; Overhead Rates; Journal Entries
参考资料（包括辅助教材、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.

成本管理会计 (Management Accounting 1 ) 课程教案
授课题目（教学章节或主题）：
Ch4 Systems Design: Process Costing
授课类型　
 理论课
授课时间
2007 年9 月 28 日
第4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. Record the flow of materials, labour, and overhead through a process costing system.
2. Compute the equivalent units of production 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 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 production 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 quantity 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 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 and around the world after class.
思考题、讨论题或作业：
E4-2 Process Costing Journal Entries P2-16 Cost Classifications
P4-20 Production Report—WAC Method
P4-21 Production Report—FIFO Method
参考资料（包括辅助教材、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.

成本管理会计 (Management Accounting 1 ) 课程教案
授课题目（教学章节或主题）：
Ch5 Cost Behaviour: Analysis and Use
授课类型　
 理论课
授课时间
2007 年10 月 7 日
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 and 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 contribution 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 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.

思考题、讨论题或作业：
E5-6 High-Low Method; Predicting Cost P2-16 Cost Classifications
E5-7 High-Low Method
P5-13 Identifying Cost Behaviour Patterns
P5-18 Contribution Format versus Traditional Income Statement

参考资料（包括辅助教材、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.

成本管理会计 (Management Accounting 1 ) 课程教案
授课题目（教学章节或主题）：
Ch6 Cost-Volume-Profit Analysis
授课类型　
 理论课
授课时间
2007 年10 月 12 日
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 interpret 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.
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 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 margin (CM) ratio to compute changes in contribution margin and net operating income resulting from changes in sales volume.
4. Compute the margin of safety and explain its significance.
8. Compute the degree of operating leverage at a 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;
思考题、讨论题或作业：
E6-8 Operating Leverage
P6-18 Basic CVP Analysis
P6-20 Basics CVP Analysis; Graphing
P6-26 Sales Mix; Break-Even Analysis; Margin of Safety
参考资料（包括辅助教材、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.

成本管理会计 (Management Accounting 1 ) 课程教案
授课题目（教学章节或主题）：
Ch7 Variable Costing: A Tool for Management
授课类型　
 理论课
授课时间
2007 年10 月 19 日
第7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 variable costing differs from absorption costing and compute 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 and 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 operating 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 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 and around the world after class.

思考题、讨论题或作业：
P7-14 Absorption and Variable Costing; Production Constant, Sales Fluctuate
P7-16 Variable Costing Income Statement; Reconciliation
参考资料（包括辅助教材、参考书、文献等）：
· Lesson Notes: Management A