《管理会计Ⅱ》课程简介英文版.doc

Course Introduction《Managerial Accounting Ⅱ》 Course Name：Managerial Accounting Ⅱ Course Code： Prerequisites：Accounting, intermediate financial accounting, cost accounting, etc. Follow-up Courses：Senior financial accounting, financial management, financial report analysis, etc. Bilingual Teaching or Not：Yes. Credits：3.0 Total Credit Hours：48 Lecture Hours：40 Experiment Hours：0 Programming Hours：8 Practice Hours：0 School：School of Business Target Major：Accounting Course Description Management accounting is one of the two major fields of modern enterprise accounting, and it is also an edge discipline with strong integration, which is produced to meet the needs of enterprise internal management prediction, decision-making, control and assessment, and integrates modern management and accounting. This course is a professional course offered by senior accounting undergraduates. The purpose of this course is to enable students to make full use of the information provided by financial accounting and the new management information generated after further processing, restructuring and extension on the basis of systematically mastering the relevant management accounting knowledge, so as to help the internal managers of enterprises to make correct planning and control, so as to strengthen enterprise management and enhance the adaptability and competitiveness of enterprises So as to meet the basic requirements of senior accountants. Course Resources Textbooks： T. Horngren, Gary L. Sundem, William O. Stratton, David Burgstahler, Jeff Schatzberg. Introduction to Management Accounting（English photocopies）（15 Edition）[M]. Beijing: Peking University Press, formerly USA: Pearson Education, 2013. Bibliography： 1. Guo Xiaomei. Cgma management accounting practice cases [M]. Beijing: Tsinghua University Press, 2017. 2. (US) Charles T. Horngren, (US) Gary L. sundem, (US) David. Introduction