ACCOUNTANT IN BUSINESSWord下载.docx

ACCOUNTANT IN BUSINESSWord下载.docx

《ACCOUNTANT IN BUSINESSWord下载.docx》由会员分享，可在线阅读，更多相关《ACCOUNTANT IN BUSINESSWord下载.docx（14页珍藏版）》请在冰豆网上搜索。

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