《會(huì)計(jì)學(xué)國(guó)際注冊(cè)會(huì)計(jì)師F1 Accountant in Business》課程教學(xué)大綱

《會(huì)計(jì)學(xué)國(guó)際注冊(cè)會(huì)計(jì)師F1AccountantinBusiness》教學(xué)大綱

一、課程基本口心、

F1-AccountantinBusiness

課程名稱

FlAccountantinBusiness

課程編碼SEM323411030開(kāi)課院部經(jīng)濟(jì)管理學(xué)院課程團(tuán)隊(duì)財(cái)務(wù)會(huì)計(jì)與審計(jì)課程組

學(xué)分3.0課內(nèi)學(xué)時(shí)48講授48實(shí)驗(yàn)0上機(jī)0實(shí)踐0課外學(xué)時(shí)48

適用專業(yè)會(huì)計(jì)學(xué)（國(guó)際注冊(cè)會(huì)計(jì)師）授課語(yǔ)言雙語(yǔ)

先修課程管理學(xué)

（課程簡(jiǎn)介...）《會(huì)計(jì)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(xué)生了解企業(yè)外部環(huán)境與內(nèi)部職

能，掌握作為一名會(huì)計(jì)師所應(yīng)具備的基本知識(shí)和管理技能。教學(xué)內(nèi)容包括：（1）企業(yè)組織、利益相關(guān)者和外部環(huán)境；（2）企業(yè)組織結(jié)構(gòu)、

職能和治理；（3）會(huì)計(jì)和報(bào)告系統(tǒng)、控制與遵從性；（4）個(gè)人與團(tuán)隊(duì)的領(lǐng)導(dǎo)和管理；（5）人員有效性與企業(yè)中的溝通；（6）會(huì)計(jì)與企業(yè)中

的職業(yè)道德。

(Courseintroduction...)^accountantandenterprise"isacompulsorycourseforACCAmajorandalsoanintroductory

課程簡(jiǎn)介

courseforACCAexamination,whichaimstohelpstudentsunderstandtheexternalenvironmentandinternalfunctionsof

（必修）

enterprises,masterthebasicknowledgeandmanagementskillsrequiredasanaccountant.Theteachingcontents

include:(1)enterpriseorganization,stakeholdersandexternalenvironment;(2)Enterpriseorganizationalstructure,

functionsandgovernance;(3)accountingandreportingsystem,controlandcompliance;(4)leadershipandmanagementof

individualsandteams;(5)personneleffectivenessandcommunicationinenterprises;(6)accountingandprofessional

ethicsinenterprises.

負(fù)責(zé)人大綱執(zhí)筆人審核人

二、課程目標(biāo)

畢業(yè)要求指標(biāo)點(diǎn)

序號(hào)代號(hào)課程目標(biāo)0BE

任務(wù)自選

1Ml目標(biāo)1:熟悉企業(yè)組織的外部環(huán)境及內(nèi)部職能是

2M2目標(biāo)2：理解會(huì)計(jì)、控制及審計(jì)的職能與作用，閱讀專業(yè)文獻(xiàn)是4.34.3

3M3目標(biāo)3：掌握領(lǐng)導(dǎo)、管理、溝通及職業(yè)道德的理論與技能是1.21.2

4M4目標(biāo)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(nèi)容

支撐課課內(nèi)課外

序號(hào)章節(jié)號(hào)標(biāo)題課程內(nèi)容/重難點(diǎn)教學(xué)方式課外環(huán)節(jié)

程目標(biāo)學(xué)時(shí)學(xué)時(shí)

ChiThebusiness

organisation,

Keypoints:Stakeholders;PESTmodel;fiscaland

1Ch1stakeholdersand/!//

monetarypolicy;demandandsupply

theexternal

environment

1.1Business

organisationsPurposeandtypesofbusinessorganisations;

21.1Ml3講授3自學(xué)

andtheirstakeholdergoalsandobjectives

stakeholders

1.2Thebusiness

31.2PESTmodel;competitivefactorsMl3講授/討論3作業(yè)

environment

1.3The

41.3macroeconomicEconomy;fiscalpolicy;monetarypolicyMl4講授4自學(xué)

environment

1.4

Demandandsupply;equilibriumprice;typesofmarket

51.4MicroeconomicMl4講授4作業(yè)

andcompetition

factors

Ch2Business

organization

Keypoints:Organisationalstructure;organisational

6Ch2structure,/////

culture;corporategovernance

functionsand

governance

2.1BusinessOrganisationalstructure;levelsofstrategy;

72.1Ml2講授/討論2自學(xué)

organisation,centralisationanddecentralisation

structureand

strategy

2.2

OrganisationalOrganisationaldepartmentsandfunctions;organisation

82.2Ml4講授4作業(yè)

cultureandculture;committees

committees

2.3Corporate

governanceand

92.3Corporategovernance;corporatesocialresponsibilityMl,M22講授2自學(xué)

social

responsibility

Ch3Accounting

andreporting

Keypoints:financialsystem;internalcontrolsystems;

10Ch3systems,/////

fraud;moneylaundering

controlsand

compliance

3.1TheroleofInternalandexternalfinancialinformation;themain

113.1M23講授3自學(xué)

accountingbusinessfinancialsystems

3.2Control,

Internalcontrolsystems;internalandexternalaudit;

123.2securityandM23講授3自學(xué)

Fintech

audit

3.3Identifying

Fraud;systemsfordetectingandpreventingfraud;

133.3andpreventingM22講授/討論2作業(yè)

moneylaundering

fraud

Ch4leadingand

managingKeypoints:leading;management;teamdevelopment;

14Ch4/////

individualsandmotivation;performanceappraisal

teams

154.14.1LeadingandManagementandsupervision;leadershipskillsandM32講授2自學(xué)

managingpeoplestyles

4.2Recruitment

164.2Recruitment;selectionprocessandmethods;interviewsM32講授2自學(xué)

andselection

4.3Diversity

174.3andequalDiscriminationatwork;equalopportunity;diversityM31講授1作業(yè)

opportunities

4.4Individuals,

184.4Individualsandgroups;teamdevelopmentM32講授/討論2自學(xué)

groupsandteams

4.5Motivating

Motivation;Contenttheories;Processtheories;rewards

194.5individualsandM32講授2自學(xué)

andincentives

groups

4.6Trainingand

204.6Learningprocess;developmentandtrainingM32講授2作業(yè)

development

4.7PerformancePerformancemanagementandassessment;performance

214.7M31講授1自學(xué)

appraisalappraisal

Ch5Personal

effectiveness

Keypoints:timemanagement;competenceframework;

22Ch5and/////

communicationprocess

communicationin

business

5.1Time

managementand

235.1theroleofTimemanagement;informationtechnologyM31講授/討論1自學(xué)

information

technology

5.2Competence

245.2frameworksandCompetenceframework;personaldevelopmentM31講授1自學(xué)

personal

development

5.3Conflictand

Formalandinformalcommunicationprocesses;barriers

255.3communicationinM31講授1作業(yè)

tocommunication

theworkplace

Ch6

Professional

Keypoints:managementaccountability;accountantsand

26Ch6ethicsin/////

ethics;ethicaldilemmas

accountingand

business

6.1Theethical

environmentand

276.1Managementaccountability;ethicsinorganisationM31講授1自學(xué)

ethicsin

organisations

6.2AccountantsAccountantsandethics;acodeofethicsfor

286.2M31講授1自學(xué)

andethicsaccountants

6.3Ethical

dilemmasand

296.3resolutionofEthicsinbusiness;ethicaldilemmasM31講授/討論1作業(yè)

ethical

conflicts

四、考核方式

序號(hào)考核環(huán)節(jié)操作細(xì)節(jié)總評(píng)占比

1.每章都設(shè)自測(cè)練習(xí)題，重點(diǎn)章布置作業(yè)1-3道，題型有選擇題，判斷題，討論題等。

1平時(shí)作業(yè)2.成績(jī)采用百分制，根據(jù)作業(yè)完成準(zhǔn)確性、是否按時(shí)上交、是否獨(dú)立完成評(píng)分。30%

3.考核學(xué)生對(duì)基本知識(shí)和業(yè)務(wù)處理的掌握能力，提高學(xué)生分析問(wèn)題、解決問(wèn)題的能力。

1.本課程要求組建小組，完成案例分析、查閱文獻(xiàn)等小組作業(yè)。

2小組作業(yè)10%

2.根據(jù)任務(wù)完成情況和小組組織情況評(píng)分。

1.閉卷考試，采用百分制，卷面總分100分。

3期末考試2.主要考核學(xué)生對(duì)課程基本知識(shí)的掌握，綜合運(yùn)用所學(xué)知識(shí)分析問(wèn)題、解決問(wèn)題的能力，題型主要有單項(xiàng)選擇題、不定50%

項(xiàng)選擇題、多任務(wù)析題、判斷題等。

4考勤隨機(jī)點(diǎn)名、刷卡點(diǎn)名等5%

5課堂表現(xiàn)隨機(jī)檢查學(xué)生上課精神狀態(tài)、回答問(wèn)題情況5%

五、評(píng)分細(xì)則

序號(hào)課程目標(biāo)考核環(huán)節(jié)大致占比評(píng)分等級(jí)

A-獨(dú)立思考、按時(shí)完成，解題思路清晰、步驟完整、格式合理、答案準(zhǔn)確。B-獨(dú)立思考、按時(shí)完成，解題

1Ml平時(shí)作業(yè)50%思路比較清晰、步驟比較完整、格式合理、答案準(zhǔn)確。C-獨(dú)立思考、按時(shí)完成，解題思路不太清晰、步驟

不完整、格式比較合理、答案準(zhǔn)確。D-作業(yè)抄襲，未能按時(shí)完成，解題思路混亂。

2Ml期末考試50%（見(jiàn)試卷評(píng)分標(biāo)準(zhǔn)）