《會(huì)計(jì)信息系統(tǒng)》教學(xué)大綱英文版

1、Syllabus of Accounting information systemCourse Name：Accounting information system Course Code： Credits：2 Total Credit Hours：48 Lecture Hours： 16 Experiment Hours：32 Programming Hours： Practice Hours：Total Number of Experimental (Programming) Projects 8 , Where, Compulsory (8), Optional ( ).School：

2、School of Business Target Major：Accounting、Course Nature & AimsAccounting information system is the core course of accounting major. With the development and progress of information technology, accounting processing and management are replaced by the accounting information system and business analys

3、is under artificial intelligence and big data. This course is becoming more and more important in the training program of accounting major in the digital era. This course has strong practicality, technicality and application. In the process of teaching, theory and skill training should be paid equal

4、 attention to and combined with each other. The basic task and purpose of the course teaching is to improve students understanding of the internal data storage structure of the accounting information system and understand the relationship between the main business and data of the system by analyzing

5、 the business processing and data flow of each module in the accounting information system. Through data simulation processing and modeling analysis, improve students ability to read and understand enterprise business, quickly, accurately and comprehensively obtain useful accounting information from

6、 enterprise big data, and use business analysis tools to analyze, predict and manage accounting data.、Course Objectives1. Moral Education and Character Cultivation. Through learning the theory and technology of digital enterprise management, we can have a comprehensive understanding of the related k

7、nowledge of digital enterprise management. Through the operation of the digital business analysis of accounting information system and the simulation of the actual combat process, we can understand how to think, how to overcome the obstacles encountered, how to survive and develop in the face of the

8、 complex and changeable market environment, and how to help students establish a scientific thinking method and the spirit to face the challenges bravely in their work. Starting from the perspective of the role of big data and business intelligence in the innovation and entrepreneurship driven devel

9、opment of Chinese enterprises, taking the sap digital business analysis platform as the carrier, the education of socialist core values is integrated into the teaching content and all links of the whole teaching process, highlighting value guidance, knowledge transmission and ability training, To he

10、lp students to correctly understand the law of enterprise survival, accurately grasp the market situation, grasp scientific methodology, and promote the establishment of a correct world outlook and values.2.Course ObjectivesThrough the study of this course, students qualities, skills, knowledge and

11、abilities obtained are as follows：Objective 1. （Corresponding to Chapter 1,2, supporting for graduation requirements index10.1,12.2）Master the basic concept, basic structure and analysis logic of accounting information system.Objective 2. （Corresponding to Chapter 2,3,4,5,6,7,8, supporting for gradu

12、ation requirements index 2.2,2.4）Master the relationship between accounting information and business information.Objective 3. （Corresponding to Chapter2,3,4,5,6,7,8 , supporting for graduation requirements index 3.2,4.2）Master the principles and methods of obtaining accounting information from busin

13、ess process, processing accounting information and completing dynamic report accounting information.Objective 4. （Corresponding to Chapter2,3,4,5,6,7,8, supporting for graduation requirements index 6.1,6.2,7.3）Relying on the relevant software platform, proficient in various accounting information sy

14、stem business processing, to solve the non-technical problems in the process of information processing.Objective 5. （Corresponding to Chapter2,3,4,5,6,7,8, supporting for graduation requirements index 8.1,8.2,9.1）Be able to understand and plan accounting work from the perspective of overall situatio

15、n, system and information.Objective 6. （Corresponding to Chapter2,3,4,5,6,7,8, supporting for graduation requirements index 7.2,7.3）The application of business analysis and design tools, the information system to carry out big data analysis, prediction and management.3. Supporting for Graduation Req

16、uirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation requirements indices 2.2，2.4，3.2，4.2，5.3，6.1，6.2，7.2，7.3，8.1，8.2，9.1，10.1，12.2, as follows:Supporting for Graduation RequirementsCourse ObjectivesGraduation RequirementsIndices and Contents Sup

17、porting for Graduation RequirementsTeaching TopicsLevel of Support IndicesContentsObjective 110: Professional development ability 12: Lifelong learning ability10.1,12.210-1. Master domestic and foreign accounting policies and regulations, and improve the depth of professional knowledge 12-2. Be fami

18、liar with the industry and professional development direction, and understand the research hotspot of the disciplineChapter 1,2LObjective 22: Comprehensive knowledge and ability2.2,2.42-2. Master the basic knowledge of management and economics, and be able to use it to analyze the relationship and p

19、roblems between accounting and economy 2-4. Understand the concept of accounting and its embodiment in specific fields, and be able to analyze the basic information for accountingChapter 2,3,4,5,6,7,8MObjective 33: Ability to analyze problems 4: Decision making ability 5: Professional competence3.2,

20、4.2,5.33-2. Master the knowledge and methods related to accounting, such as financial management, tax, auditing, asset evaluation, etc., and be able to analyze the problems existing in the work and put forward suggestions for improvement. 4-2. Master the basic methods of financial management and int

21、ernal control, design the project implementation and evaluation scheme, and do a good job of the whole process monitoring before, during and after the project 5-3. Master the accounting and supervision of relevant industries of accounting major, be able to carry out accounting treatment and statemen

22、t analysis, master the basic theory and method of company finance and analysis, and be familiar with financing, operation, investment and distribution managementChapter 2,3,4,5,6,7,8HObjective 46: Practical operation ability6.1,6.2,7.36-1. Master the basic practical ability of accounting major cours

23、es, and be able to skillfully operate related businesses6-2. Master the practical ability of accounting professional post, complete the business operation and design of the system for the economic business of manufacturing enterprisesChapter 2,3,4,5,6,7,8HObjective 58: Organizational management abil

24、ity 9: Communication and expression ability8.1,8.2,9.18-1. Master the basic theories and methods of production and operation, improve the efficiency and effect of accounting and supervision in combination with the characteristics and requirements of accounting work8-2. Master the basic theories and

25、methods of organizational management, and strengthen the management of accounting team and professional technicians in combination with accounting organization and post responsibilities9-1. Strong communication skillsChapter 2,3,4,5,6,7,8LObjective 67: Tool application capability7.2,7.37-2. Master t

26、he data and modeling tools of accounting major, and design and apply them in combination with specific tasks and projects7-3. Proficient in the operation and application of accounting systems at home and abroadChapter 2,3,4,5,6,7,8H、Basic Course Content Chapter 1 Overview of accounting information s

27、ystem (supporting course objectives *1*)1.1 accounting information system 1.2 overview of the development of accounting information system at home and abroad 1.3 development methods and tools of accounting information system 1.4 composition and processing flow of accounting information system Comple

28、te experimental (programming) project 1(Optional): Establishment of a / C setTeaching Requirements: Through the study of this chapter, students are required to master the basic structure of accounting information system, the basic principles and processing flow of accounting information processing.

29、Understand the development and evolution of accounting information system at home and abroad, and the mainstream accounting information system software at home and abroad. Familiar with accounting information system development methods and development tools. Understand the basic functions and common

30、 settings of accounting information system. Have the ability to analyze the basic framework and processing logic of accounting information system.Key Points：Composition and processing flow of accounting information systemDifficult Points：Data processing of accounting information systemChapter 2 A /

31、C set and basic data management (supporting course objectives *1,2*)2.1 A / C set management 2.2 account data management 2.3 department and currency data management 2.4 transaction data management Complete experimental (programming) project 2(Optional): Basic data managementTeaching Requirements: Th

32、rough the learning of reconciliation set and basic data management, students are required to master the basic process of a / C set establishment, the content and setting of basic data of accounting information system. Be familiar with how to create accounting entity, how to set system related parame

33、ters, and how to sort out basic data according to accounting information system requirements. Understand the corresponding relationship between master and slave tables and master foreign key constraints between data tables. Understand the relationship between basic data settings and the main process

34、ing businesses of the system. Ability to analyze and solve problems.Key Points：Basic data managementDifficult Points：A / C set managementChapter 3 General ledger system (supporting course objectives *2,3,4,5,6*)3.1 general ledger basic knowledge and process 3.2 system initialization 3.3 generate GL

35、voucher 3.4 voucher search, modification and reversal 3.5 viewing and exporting real-time accounting information 3.6 analysis of general ledger dataComplete experimental (programming) project 3(Optional): General ledger systemTeaching Requirements: Through the learning of the general ledger module,

36、students are required to master the basic knowledge and processing flow of the main data and business vouchers of the accounting subjects in the general ledger system. Be familiar with how to initialize the general ledger system, how to generate vouchers according to business and perform bookkeeping

37、. Learn how to modify the generated vouchers reasonably and reverse the wrong vouchers. Understand how to view dynamic real-time data information of related businesses and export data in financial statements. Ability to query, analyze, forecast and manage general ledger data.Key Points：Certificate p

38、rocessingDifficult Points：General ledger data analysisChapter 4 Purchase and a / P system (supporting course objectives *2,3,4,5,6*)4.1 basic knowledge and process of purchase and a / P business4.2 system initialization4.3 record purchase and a / P business4.4 query accounting information related to

39、 purchase and a / P business4.5 voucher modification and reversal4.6 purchase and a / P data analysisComplete experimental (programming) project 4(Optional): Purchase and a / P systemTeaching Requirements: Through the study of the purchase and a / P module, students are required to master the basic

40、knowledge and processing process of the main data, business vouchers and other accounting subjects of the purchase and a / P system, understand and be familiar with how to initialize and process daily business in the purchase and a / P system, and be able to modify the vouchers and reverse the wrong

41、 vouchers. Understand how to view dynamic real-time data information of related businesses and export data in financial statements. Ability to query, analyze, forecast and manage purchase and a / P data.Key Points：Purchase and a / P business processing Difficult Points：Purchase and a / P data analys

42、isChapter 5 Sales and a / R system (supporting course objectives *2,3,4,5,6*)5.1 basic knowledge and processing flow of sales and a / r business5.2 system initialization5.3 record sales and a / r business5.4 query accounting information related to sales and a / r business5.5 reversal of vouchers wit

43、h cleared items5.6 sales and a / R data analysisComplete experimental (programming) project 5(Optional): Sales and a / R systemTeaching Requirements: Through the study of the sales and a / R module, students are required to master the basic knowledge and processing flow of the sales and a / R system

44、 accounting subject master data, business vouchers, etc. Understand the initialization content of sales and a / R system, be familiar with the processing of sales issue business, Invoicing business and payment collection business, and be able to modify and reverse the error voucher containing cleare

45、d items. Understand the use and impact of different collection methods, and view the dynamic real-time data information of related businesses and export the data in the financial statements. Ability to query, analyze, forecast and manage sales and a / R data.Key Points：Sales and a / r business proce

46、ssing Difficult Points：Sales and a / r business data analysisChapter 6 Cost control system (supporting course objectives *2,3,4,5,6*)6.1 basic knowledge and process of cost control6.2 system initialization6.3 recording expenses6.4 querying expense related accounting information6.5 cost sharing and w

47、rite off6.6 cost data analysisComplete experimental (programming) project 6(Optional): Cost control systemTeaching Requirements: Through the study of expense control module, students are required to master the basic knowledge and processing flow of expense control accounting subject master data and

48、business voucher, understand and be familiar with how to initialize expense control and handle daily business, and can use different methods to allocate and offset expenses. Understand the information interaction and integration between general ledger module and expense control module. Be able to pr

49、epare plan reports, view dynamic real-time data information of related businesses and export data as required. Ability to query, analyze, forecast and manage expense control data.Key Points：Handling of expense businessDifficult Points：Cost data analysisChapter 7 Fixed assets system (supporting cours

50、e objectives *2,3,4,5,6*)7.1 basic knowledge and processing flow of fixed assets system7.2 system initialization7.3 record fixed asset disposal business7.4 querying accounting information of fixed assets7.5 data analysis of fixed assetsComplete experimental (programming) project 7(Optional): Fixed a

51、ssets systemTeaching Requirements: Through the study of the fixed assets module, students are required to master the basic knowledge and processing flow of the main data and business vouchers of the fixed assets accounting subject, Understand and be familiar with how to initialize and deal with dail

52、y business in the fixed assets system, understand the integration relationship between the general ledger system and the fixed assets system, skillfully use the asset browser to view the dynamic real-time data information of relevant business and export relevant data in real time, and have the abili

53、ty to analyze, predict and manage the fixed assets data.Key Points：Handling of asset businessDifficult Points：Analysis of asset businessChapter 8 Final processing (supporting course objectives *2,3,4,5,6*)8.1 basic knowledge and process of closing at the end of the period8.2 year end closing basic k

54、nowledge and processing flowComplete experimental (programming) project 8(Optional): Final processingTeaching Requirements: Students are required to master the basic knowledge and process of closing at the end of the period and closing at the end of the year. Learn how to accrue depreciation expense

55、s in the system, and apportion the expenses to the relevant departments that should be responsible for it according to the accrual basis principle. Be familiar with the main contents such as checking accounts during annual settlement, carrying forward the balance of general ledger account, carrying

56、forward the balance of customers and suppliers, changing the accounting year of assets, closing accounts at the end of the year, etc. Understand the related impact of closing at the end of the period and closing at the end of the year, and view the dynamic real-time data information of related busin

57、esses and export related data. Have the ability to effectively operate and manage the accounting data and information of enterprises.Key Points：Closing at the end of the periodDifficult Points：Closing at the end of the year、Table of Credit Hour DistributionTeaching ContentIdeological and Political I

58、ntegrated Lecture HoursExperiment HoursPractice HoursProgramming HoursSelf-study HoursExercise ClassDiscussion HoursChapter 1 overview of accounting information systemBe honest and trustworthy and not make false accounts302Chapter 2 A / C set and basic data managementBe honest and trustworthy and no

59、t make false accounts362Chapter 3 general ledger systemBe honest and trustworthy and not make false accounts262Chapter 4 purchase and a / P systemBe honest and trustworthy and not make false accounts132Chapter 5 sales and a / R systemBe honest and trustworthy and not make false accounts132Chapter 6

60、cost control systemBe honest and trustworthy and not make false accounts262Chapter 7 fixed assets management systemBe honest and trustworthy and not make false accounts242Chapter 8 final treatmentBe honest and trustworthy and not make false accounts242Total163216Sum48、Summary of Experimental (Progra