《成本会计MA1英文》课程教学大纲.docxVIP

《成本会计MA1英文》课程实施方案Cost Accounting 1 （MA1, English）Syllabus 1. Couse Information 3. Course Materials (1) Compulsory literature Horngren’s cost accounting : a managerial emphasis by Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan Sixteenth edition. Pearson Education Limited (2) Elective literature i. Ray H.Garrison, Eric W. Noreen, Managerial Accounting 13th edition ii. Bhimani, A., Horngren, C.T., Datar, S., and Foster, G. Management and Cost Accounting, Prentice Hall, 4th Edition (3) Source of further materials i. ii. Financial Times etc. 4. Major program learning goals and objectives (PLG PLO) Program Learning Goal Program Learning Objectives LG1 Knowledge and understanding LO 1.1 Knowledge and understanding （1）theory and methods（50%）； （2）skills and applications（50%） LG2 Cultivate communication skill and ability in cooperation LO 2.1 Communication skill （1）Content and logic（40%） （2）Oral communication skills（50%） （3）Presentation methods and visual aids（10%） LO 2.3 Teamwork (1)Delegation（40%） (2)Cooperation（60%） 5. Course content (1) Course Object MA1, Cost Accounting Fundamental, which introduce basic Management Accounting terminology and knowledge. This part need students master the basic norms, cost behaviors, calculations, budget, have the basic idea of cost accounting and cost management. Through Cost Accounting, students are required to demonstrate mastery of both the conceptual and technical aspects of a topic, including specific detail. Skills developed and examined at this level are comprehension, application, analysis, synthesis, and evaluation. Expected learning outcomes corresponding AOL LO listed in below. NO Course objective Corresponding LO 1 Understand management accounting basic theories and methodology, and Learn to apply the common techniques of management accounting LO1.1: Students will be able to grasp the fundamental theories, methods and skills in specific areas. 2 Enhance oral communication ability, and presentation skills