《MPAcc财会专业英语》Chapter1.pdfVIP

Paper 2.4: Financial Management and Control •2006-2007 Semester 1 •Module Leader: Dr Tian Gao Liang •Classes: ACCA41, ACCA42 For exams in December 2006 Introduction • Tian Gaoliang Ph.D, Associate Professor of Accounting Finance, School of Management, Xi’an Jiaotong University, Visiting Research Fellow of Leeds University Business School in the UK, PCMPCL Member of Harvard Business School in the USA. E-mail: tian-gl@mail.xjtu.edu.cn • Assistant: Fu Shuang-Yan • Our Aim: Pass Ratio 100%; Number one in …… • Teaching Methodology: Bilingual teaching; Focus on the Exam in December 2006. • Your duty: Thinking out of the box; Homework; Discussion (team work); Score system (continue). Contents (total 30 chapters) (iii) • Part A: Costing systems and techniques • Chapter1 Cost and management accounting • Chapter2 Absorption and marginal costing • Chapter3 Other methods of cost accumulation • Part B: Standard costing • Chapter4 Introduction to standard costing • Chapter5 Basic variance analysis • Chapter6 Further variance analysis Content (total 25 chapters) (iii) • Part C: Budgeting and performance measurement • Chapter7 Budget planning and control • Chapter8 Budget preparation • Chapter9 Budgetary control and the behavioural implications of budgeting • Chapter10 Alternative budget systems • Chapter11 Quantitative aids in budgeting • Chapter12 Index numbers • Chapter13 Performance measurement • Part D: The framework of financial management • Chapter14 Financial management and financial objectives • Chapter15 The financial management framework • Chapter16 Macroeconomic policy • Chapter17 Government intervention • Part E: Working capital management • Chapter18 Management of working capital • Chapter19