《會計學國際注冊會計師F1 Accountant in Business》課程教學大綱

《會計學國際注冊會計師F1AccountantinBusiness》教學大綱一、課程基本信息課程名稱F1-AccountantinBusinessF1AccountantinBusiness課程編碼SEM323411030開課院部經(jīng)濟管理學院課程團隊財務會計與審計課程組學分3.0課內學時48講授48實驗0上機0實踐0課外學時48適用專業(yè)會計學（國際注冊會計師）授課語言雙語先修課程管理學課程簡介（必修）（課程簡介...）《會計師與企業(yè)》是ACCA專業(yè)的必修課程，也是ACCA考試的入門課程，旨在幫助學生了解企業(yè)外部環(huán)境與內部職能，掌握作為一名會計師所應具備的基本知識和管理技能。教學內容包括：（1）企業(yè)組織、利益相關者和外部環(huán)境；（2）企業(yè)組織結構、職能和治理；（3）會計和報告系統(tǒng)、控制與遵從性；（4）個人與團隊的領導和管理；（5）人員有效性與企業(yè)中的溝通；（6）會計與企業(yè)中的職業(yè)道德。(Courseintroduction...)"accountantandenterprise"isacompulsorycourseforACCAmajorandalsoanintroductorycourseforACCAexamination,whichaimstohelpstudentsunderstandtheexternalenvironmentandinternalfunctionsofenterprises,masterthebasicknowledgeandmanagementskillsrequiredasanaccountant.Theteachingcontentsinclude:(1)enterpriseorganization,stakeholdersandexternalenvironment;(2)Enterpriseorganizationalstructure,functionsandgovernance;(3)accountingandreportingsystem,controlandcompliance;(4)leadershipandmanagementofindividualsandteams;(5)personneleffectivenessandcommunicationinenterprises;(6)accountingandprofessionalethicsinenterprises.負責人大綱執(zhí)筆人審核人二、課程目標序號代號課程目標OBE畢業(yè)要求指標點任務自選1M1目標1：熟悉企業(yè)組織的外部環(huán)境及內部職能是2M2目標2：理解會計、控制及審計的職能與作用，閱讀專業(yè)文獻是4.34.33M3目標3：掌握領導、管理、溝通及職業(yè)道德的理論與技能是1.21.24M4目標4：能保障課程正常秩序（政治層面、課堂保障層面）是三、課程內容序號章節(jié)號標題課程內容/重難點支撐課程目標課內學時教學方式課外學時課外環(huán)節(jié)1Ch1Ch1Thebusinessorganisation,stakeholdersandtheexternalenvironmentKeypoints:Stakeholders;PESTmodel;fiscalandmonetarypolicy;demandandsupply/////21.11.1BusinessorganisationsandtheirstakeholdersPurposeandtypesofbusinessorganisations;stakeholdergoalsandobjectivesM13講授3自學31.21.2ThebusinessenvironmentPESTmodel;competitivefactorsM13講授/討論3作業(yè)41.31.3ThemacroeconomicenvironmentEconomy;fiscalpolicy;monetarypolicyM14講授4自學51.41.4MicroeconomicfactorsDemandandsupply;equilibriumprice;typesofmarketandcompetitionM14講授4作業(yè)6Ch2Ch2Businessorganizationstructure,functionsandgovernanceKeypoints:Organisationalstructure;organisationalculture;corporategovernance/////72.12.1Businessorganisation,structureandstrategyOrganisationalstructure;levelsofstrategy;centralisationanddecentralisationM12講授/討論2自學82.22.2OrganisationalcultureandcommitteesOrganisationaldepartmentsandfunctions;organisationculture;committeesM14講授4作業(yè)92.32.3CorporategovernanceandsocialresponsibilityCorporategovernance;corporatesocialresponsibilityM1,M22講授2自學10Ch3Ch3Accountingandreportingsystems,controlsandcomplianceKeypoints:financialsystem;internalcontrolsystems;fraud;moneylaundering/////113.13.1TheroleofaccountingInternalandexternalfinancialinformation;themainbusinessfinancialsystemsM23講授3自學123.23.2Control,securityandauditInternalcontrolsystems;internalandexternalaudit;FintechM23講授3自學133.33.3IdentifyingandpreventingfraudFraud;systemsfordetectingandpreventingfraud;moneylaunderingM22講授/討論2作業(yè)14Ch4Ch4leadingandmanagingindividualsandteamsKeypoints:leading;management;teamdevelopment;motivation;performanceappraisal/////154.14.1LeadingandmanagingpeopleManagementandsupervision;leadershipskillsandstylesM32講授2自學164.24.2RecruitmentandselectionRecruitment;selectionprocessandmethods;interviewsM32講授2自學174.34.3DiversityandequalopportunitiesDiscriminationatwork;equalopportunity;diversityM31講授1作業(yè)184.44.4Individuals,groupsandteamsIndividualsandgroups;teamdevelopmentM32講授/討論2自學194.54.5MotivatingindividualsandgroupsMotivation;Contenttheories;Processtheories;rewardsandincentivesM32講授2自學204.64.6TraininganddevelopmentLearningprocess;developmentandtrainingM32講授2作業(yè)214.74.7PerformanceappraisalPerformancemanagementandassessment;performanceappraisalM31講授1自學22Ch5Ch5PersonaleffectivenessandcommunicationinbusinessKeypoints:timemanagement;competenceframework;communicationprocess/////235.15.1TimemanagementandtheroleofinformationtechnologyTimemanagement;informationtechnologyM31講授/討論1自學245.25.2CompetenceframeworksandpersonaldevelopmentCompetenceframework;personaldevelopmentM31講授1自學255.35.3ConflictandcommunicationintheworkplaceFormalandinformalcommunicationprocesses;barrierstocommunicationM31講授1作業(yè)26Ch6Ch6ProfessionalethicsinaccountingandbusinessKeypoints:managementaccountability;accountantsandethics;ethicaldilemmas/////276.16.1TheethicalenvironmentandethicsinorganisationsManagementaccountability;ethicsinorganisationM31講授1自學286.26.2AccountantsandethicsAccountantsandethics;acodeofethicsforaccountantsM31講授1自學296.36.3EthicaldilemmasandresolutionofethicalconflictsEthicsinbusiness;ethicaldilemmasM31講授/討論1作業(yè)四、考核方式序號考核環(huán)節(jié)操作細節(jié)總評占比1平時作業(yè)1.每章都設自測練習題，重點章布置作業(yè)1-3道，題型有選擇題，判斷題，討論題等。2.成績采用百分制，根據(jù)作業(yè)完成準確性、是否按時上交、是否獨立完成評分。3.考核學生對基本知識和業(yè)務處理的掌握能力，提高學生分析問題、解決問題的能力。30%2小組作業(yè)1.本課程要求組建小組，完成案例分析、查閱文獻等小組作業(yè)。2.根據(jù)任務完成情況和小組組織情況評分。10%3期末考試1.閉卷考試，采用百分制，卷面總分100分。2.主要考核學生對課程基本知識的掌握，綜合運用所學知識分析問題、解決問題的能力，題型主要有單項選擇題、不定項選擇題、多任務析題、判斷題等。50%4考勤隨機點名、刷卡點名等5%5課堂表現(xiàn)隨機檢查學生上課精神狀態(tài)、回答問題情況5%五、評分細則序號課程目標考核環(huán)節(jié)大致占比評分等級1M1平時作業(yè)50%A-獨立思考、按時完成，解題思路清晰、步驟完整、格式合理、答案準確。B-獨立思考、按時完成，解題思路比較清晰、步驟比較完整、格式合理、答案準確。C-獨立思考、按時完成，解題思路不太清晰、步驟不完整、格式比較合理、答案準確。D-作業(yè)抄襲，未能按時完成，解題思路混亂。2M1期末考試50%（見試卷評分標準）3M2平時作業(yè)30%A-獨立思考、按時完成，解題思路清晰、步驟完整、格式合理、答案準確。B-獨立思考、按時完成，解題思路比較清晰、步驟比較完整、格式合理、答案準確。C-獨立思考、按時完成，解題思路不太清晰、步驟不完整、格式比較合理、答案準確。D-作業(yè)抄襲，未能按時完成，解題思路混亂。4M2小組作業(yè)20%A-及時準確地完成小組作業(yè)，具有創(chuàng)新性觀點。B-及時完成小組作業(yè)，但是分析思路和結果存在少量問題。C-及時完成小組作業(yè)，但是分析思路、步驟、結果等存在重大問題。D-不能及時完成并上交。5M2期末考試50%（見試卷評分標準）6M3小組作業(yè)50%A-及時準確地完成小組作業(yè)，具有創(chuàng)