ACCOUNTANT IN BUSINESSWord下载.docx
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ACCOUNTANT IN BUSINESSWord下载.docx
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ACCAstudents
lecturer
Zhangchunhua
Writer:
Writingtime
Dec2007
Personincharge:
Yuxinpei
Examiner:
Yuxinp
Teachingbook
ACCA:
accountantinbusiness
References
Principlesofmanagement(Britain,TonyModen)
Managementfornewcompetitivelandscape(America,Thomas、Betterman,ScottASnyer)
Learningobjectives
TheoverallaimoftheAccountantinbusinessistointroduceaaccountancyfirmlyinitscontextasacentralbusinessfunction.Youshouldunderstand:
1.businessstructureandmanagement,2.environmentalanalysisandinfluences;
3.accountinganditsrelationshipwithotherbusinessfunctions;
4.regulationandtheaccountingprofession;
5.auditandinternalcontrol;
6.peoplemanagementissues.
Requirements
Thecourseteststwointellectuallevelsinitsquestions:
knowledgeandcomprehension,andapplicationandanalysis.Youwillneedtobefamiliarwiththebasicmodelsandtheoriesassociatedwithorganizations,businessfunctionsandpeoplemanagement,andbeabletoapplythesebasicideastoquestionswhereideasareexplored.
Difficulties
Explainhowtheorganizationisstructured,governedandmanagedby–andonbehalfof–itsexternal,connectedandinternalstakeholders.
Identifyandexplainthefunctionofaccountingsystemsandinternalcontrolsinplanning,monitoringandreviewingperformanceandinpreventingfraudandbusinessfailure.
Examination
Finalexamination:
50%,
mid-termexamination:
20%
Twotests:
20%
homeworkandclassparticipation:
10%
二、Assignedofteachinghours
Chapter
Content
lecture
exercise
0ne
Businessorganizationandstructure
4
Two
Informationtechnologyandsystems
2
Three
Influencesonorganizationalculture
Four
Ethicalconsiderations
Five
Corporategovernanceandsocialresponsibility
Six
seven
Themacro-economicenvironment
Thebusinessenvironment
eight
Theroleofaccounting
Nine
ten
Control,securityandaudit
Identifyingandpreventingfraud
Eleven
Twelve
thirteen
Leadingandmanagingpeople
Individuals,groupsandteams
Motivatingindividualsandgroups
1
fourteen
Personaleffectivenessandcommunication
fifteen
Recruitmentandselection
sixteen
Diversityandequalopportunities
seventeen
Traininganddevelopment
eighteen
Performanceappraisal
Total
三、Objectives、difficultiesandcontentsoftheUnitsetting
Chapterone
【learningobjectives】
1.Typesoforganization
2.Organizationalstructure
3.Levelsofstrategyintheorganization
4.Centralizationanddecentralization
5.Organizationdepartmentsandfunctions
6.Committees
【difficultpoints】
【learningcontent】
1.Identifythedifferenttypesoforganization
2.Describethedifferentwaysinwhichorganizationsmaybestructured
3.Explainthecharacteristicsofthestrategicintheorganizations
6.Committeesinthebusinessorganization
Chaptertwo
1.Informationsystem
2.Sourcesofinformation
3.Databasesystems
4.Informationsystemssecurity
【difficultpoints】
2.Informationsystemssecurity
【learningcontent】
1.Discussthetypesofinformationsystemsusedbythebusinessorganization
2.Listtheattributesofgoodqualityinformation
3.Explainhowthetypeofinformationdiffersandthepurposesforwhichitisappliedatdifferentlevelsoftheorganization:
strategic,tacticalandoperational.
4.Identifythedifferentsourcesofinternalandexternalinformation
5.Describethemainfeaturesofinformationsystemsusedwithintheorganization
Chapterthree
1.Whatisculture?
2.Organizationculture
3.Cultureandstructure
4.Theinformalorganization
5.Stakeholdergoalsandobjectives
1.Organizationculture
2.Cultureandstructure
1.Theformalandinformalbusinessorganization
2.Organizationcultureinbusiness
3.Definecultureandstructure
4.Stakeholdersofbusinessorganizations
Chapterfour
【learningobjectives】
1.Aframeworkofrules
2.Managementaccountability
3.Theethicalenvironment
4.Ethicsinorganizations
5.Accountantsandethics
6.Acodeofethicsforaccountants
1.Theethicalenvironment
2.Ethicsinorganizations
3.Accountantsandethics
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