ACCOUNTANT IN BUSINESSWord下载.docx

1、ACCA studentslecturerZhang chunhuaWriter:Writing timeDec 2007Person in charge:Yu xinpeiExaminer:Yu xinpTeaching bookACCA: accountant in businessReferences Principles of management （Britain , Tony Moden ）Management for new competitive landscape（America， Thomas、Betterman ， Scott A Snyer ） Learning obj

2、ectivesThe overall aim of the Accountant in business is to introduce a accountancy firmly in its context as a central business function. You should understand: 1. business structure and management, 2. environmental analysis and influences; 3. accounting and its relationship with other business funct

3、ions; 4. regulation and the accounting profession; 5. audit and internal control; 6. people management issues.RequirementsThe course tests two intellectual levels in its questions: knowledge and comprehension, and application and analysis. You will need to be familiar with the basic models and theor

4、ies associated with organizations, business functions and people management, and be able to apply these basic ideas to questions where ideas are explored.Difficulties Explain how the organization is structured, governed and managed by and on behalf of its external, connected and internal stakeholder

5、s.Identify and explain the function of accounting systems and internal controls in planning, monitoring and reviewing performance and in preventing fraud and business failure.ExaminationFinal examination: 50%, mid-term examination: 20%Two tests: 20% homework and class participation: 10%二、Assigned of

6、 teaching hours ChapterContentlectureexercise0neBusiness organization and structure4TwoInformation technology and systems2ThreeInfluences on organizational culture FourEthical considerationsFiveCorporate governance and social responsibilitySixsevenThe macro-economic environmentThe business environme

7、nteightThe role of accounting NinetenControl, security and auditIdentifying and preventing fraudElevenTwelvethirteenLeading and managing peopleIndividuals, groups and teamsMotivating individuals and groups1fourteenPersonal effectiveness and communicationfifteenRecruitment and selectionsixteenDiversi

8、ty and equal opportunitiesseventeenTraining and developmenteighteenPerformance appraisalTotal三、Objectives、difficulties and contents of the Unit settingChapter one【learning objectives】 1. Types of organization2. Organizational structure3. Levels of strategy in the organization 4. Centralization and d

9、ecentralization5. Organization departments and functions6. Committees【difficult points】 【learning content】 1. Identify the different types of organization2. Describe the different ways in which organizations may be structured3. Explain the characteristics of the strategic in the organizations 6. Com

10、mittees in the business organizationChapter two1. Information system2. Sources of information3. Database systems4. Information systems security【difficult points】2. Information systems security【learning content】1. Discuss the types of information systems used by the business organization2. List the a

11、ttributes of good quality information3. Explain how the type of information differs and the purposes for which it is applied at different levels of the organization: strategic, tactical and operational.4. Identify the different sources of internal and external information5. Describe the main feature

12、s of information systems used within the organizationChapter three1. What is culture?2. Organization culture 3. Culture and structure4. The informal organization5. Stakeholder goals and objectives1. Organization culture 2. Culture and structure1. The formal and informal business organization2. Organ

13、ization culture in business 3. Define culture and structure4. Stakeholders of business organizationsChapter four【learning objectives】1. A framework of rules2. Management accountability3. The ethical environment4. Ethics in organizations5. Accountants and ethics6. A code of ethics for accountants1. The ethical environment2. Ethics in organizations3. Accountants and ethics