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财务和会计信息课程教学大纲

2009-6-1 　　来源：中南财经政法大学工商管理学院　　作者：阙胜齐　　　编辑：admin　　　点击：

简介：Accounting and Financial Information

ACIS 102 S1

College of Business and Economics

COURSE OUTLINE

Accounting and Financial Information

Semester One

Department of Accounting and Information Systems

PLEASE NOTE

It is the student’s responsibility to retain all course outlines

for any future assessment by professional bodies

1. OBJECTIVES OF THE COURSE

The aims of the course?

The course aims to introduce students to the broad functions of accounting within business and society, how accounting information is used, and the information needs of decision makers.

a) for students who are not intending to major in accounting the course will provide the skills and understanding to read and use accounting information within their specialisations; and

b) for students intending to major in accounting, the course will provide a broad overview of the range and scope of accounting information within the business environment as a foundation for further study.

Students will develop an understanding of the structure and functions of general purpose financial reports from a reader’s perspective. They will also understand some of the current non-financial reporting issues including reporting for public sector, and the challenges of sustainability within business and society. Students will gain an introductory understanding of management accounting, in particular CVP, cost accounting systems and budgeting and control. Students will also gain an introductory understanding of business finance including the time value of money, risk and return, project evaluation and the cost of capital.

Can I cope with the course with no prior accounting knowledge?

Yes. The course is designed for students who have not studied accounting. The lecturers and tutors will assume that you have not done accounting before.

Can I cope with the course if my English is not good?

If English is your second language and you have difficulty understanding the lecturers or writing good sentences, contact the University of Canterbury English Language Centre by phoning 364-2905, or emailing elc@cont.canterbury.ac.nz.

Credit towards professional accountancy status

ACIS 102 is recognized by the NZ Institute of Chartered Accountants (NZICA) for credit towards chartered accountancy status. More information about the NZICA requirements is available from the ACIS Department administrators, Room 605, Commerce Building and on the link: http://www.acis.canterbury.ac.nz/nzica/

2. ASSESSMENT REQUIREMENTS

The course has two pieces of assessment.

Term Test

The term test is a written test held under normal examination conditions. No materials are to be taken into the exam room other than normal writing materials and a calculator. Dictionaries, electronic or otherwise, are not allowed. Paper is supplied. The date for the test will be set by the university after the completion of enrolment. It is your responsibility to check the ‘Course Information System (CIS)’ website for the date and venue. After the term test has been marked, you can obtain your script in your tutorial or from Room 605 between 11 a.m. and 3 p.m.

Final Examination

The final examination will be three hours. It is the students responsibility to check that there are no clashes in examination or test dates and times for the set of subjects in which they enrol. The date for the final exam will be set by the university after the completion of enrolment. It is your responsibility to check the ‘Course Information System (CIS)’ website for the date and venue.

What is assessed in the test and final examination?

The test will assess the learning outcomes for the first six weeks of the paper. The final examination will be comprehensive, meaning that it will cover the learning outcomes for the whole paper, although emphasis will be placed on the last six weeks of the paper as these were not assessed in the test.

Final Grade

The final grade is determined by multiplying the percentage grades for the individual assessments by their weights and summing them.

Assessment weightings

Candidates will be given their best mark from the following 2 options:

	Test	Final
Option 1	30%	70%
Option 2	15%	85%

A computer program calculates the final grade, choosing the option which gives the student the best outcome. The final grade for the course as a whole is converted to a letter grade. For the purpose of the final grade awarded, the Department reserves the right to alter the nominal percentage/letter-grade equivalences to compensate for anomalies in the assessment process.

The final examination results show a student’s grades only, not the actual marks.

What if I am unable to attend or if my performance is impaired?

See Blackboard for policies on aegrotat and impairment.

3. LEARNING RESOURCES

You are expected to do prescribed reading, do practice exercises and attend lectures and tutorials, to guide and assist you to gain the knowledge and skills required to pass the course.

Lectures

You have three one-hour lectures per week. Morning lectures start on the hour and finish 10 minutes before the hour. Afternoon lectures start 10 minutes after the hour and finish on the hour.

Where and when are the lectures?

	Lecture Stream A		Lecture Stream B
Day	Time	Room	Time	Room
Tuesdays	9-10 am	C1	4-5 pm	A1
Wednesdays	9-10 am	C1	4-5 pm	A1
Thursdays	8-9 am	C1	4-5 pm	A1

What is the topic of each lecture? What preparation should I do?

Prepare for each lecture by reading the material as per the lecture schedule. If you do not read in advance you deny yourself an advantage. Lecturers may not cover all of the prescribed material in detail and may cover examinable material which is not found in the textbooks.

What should I do at the lecture?

The lecture PowerPoint slides are not designed to be a set of notes; rather they are intended to save you some of the note taking you will need to do. You will learn more if you also take your own notes from the material being presented by the lecturer. Note that the lecturer will not present all the important material visually on the screen and whiteboard – some will be spoken only. Print PowerPoint slides three to a page to permit additional notes to be taken during the lecture.

Will lecturers supply written lecture notes to individual students?

Not necessarily. However, most lecturers provide some of the lecture material in PowerPoint slides on Blackboard. To access ACIS 102 lecture material, log on to a student workstation (your usercode is on your enrolment receipt), and navigate to the Blackboard ACIS 102 folder. Select the file in question and double click on it. To print files your Canterbury Card must be in credit.[1] You can pay at one of the machines in the library.

Course information and handouts

During the year, important course information will be announced in lectures and on Blackboard and may be sent to your student email address. Some lecture handouts are given out in lectures and any spare copies are placed in pick-up and delivery cabinets on Level 1 of the Commerce Building.

Tutorials

In most weeks there is a tutorial. Tutorials supplement lectures and therefore may cover some examinable material that is not covered in lectures or the textbooks, and will give you an opportunity to resolve difficulties with course material. Exercises to be completed in preparation for, and during, tutorials will be advised by separate handouts to be supplied at lectures from time to time.

Where and when are the tutorials?

The majority of your tutorials will be held in the Commerce Building. The first tutorial is in week two of the course. As you enrol at the university you will be automatically assigned to a tutorial. Once enrolled, you can make any changes you wish, at the beginning of the semester, through the UCStudentWeb “self-streaming” interface. You must attend only the tutorial group in which you are enrolled.

What preparation should I do for tutorials?

You should attempt all the tutorial questions set for a particular week before the tutorial so that the discussion during the tutorial can focus on discussing the difficulties and further issues.

Suggested solutions to the practical tutorial exercises will be placed on Blackboard at the end of the week

Drop-in sessions

Drop-in sessions are held each week (apart from week 1). These are times when tutors are available in room C636 to answer questions students may have about any of the material covered in the course. If you are having difficulty, then bring your questions to a drop-in session.

4. TEXTBOOKS AND RECOMMENDED READING

What textbooks will I have to buy?

AFIS 102: Accounting and Financial Information, (2008), by Marshall, Wild and Brealey, a custom publication by McGraw-Hill, is available from the University Book Shop.

(Several copies of this text are available on restricted loan from the Central University Library).

Should I do any other reading?

Yes. Students should keep abreast of current affairs via publications such as the business pages of the daily newspapers, the National Business Review and the Chartered Accountants Journal of New Zealand. These are available in the Serials section of the University Library. There are many good first-year accounting textbooks in the Central Library suitable for supplementary reading for this course.

5. HAVING PROBLEMS WITH YOUR LEARNING?

If you are having problems with course material, raise it at your tutorial. If your problems persist you can consult one of the following:

· Your tutor: Your tutor will discuss with you any points requiring clarification.

· Drop-in sessions: A tutor will be available to answer your questions in Room 636 of the Commerce Building on days to be announced on Blackboard and be emailed at the beginning of the course.

· The lecturer: You can consult the lecturer who lectured on the particular topic with which you are having difficulty.

· Course supervisor: Most problems should be solved by the above. For other queries, see Jenny Long, Room 624; Phone 364 2651; Email: jenny.long@canterbury.ac.nz

· Student representatives: Early in the year the class will be asked to elect student representatives who will be available to consult on matters relating to the course.

6. ALL ABOUT ASSESSMENTS, MARKING, AEGROTATS AND (NO) CHEATING ETC

For information on the above please use the link: http://www.acis.canterbury.ac.nz/courses/acis%20course%20policies.pdf

Jenny Long, February 2009.

ACIS 102 Accounting and Financial Information		Readings M, W & B	Lecture hours	Self-study hours
Topic	Learning Outcome	Readings M, W & B	Lecture hours	Self-study hours
Intro to Accounting and Finance	Explain the importance of financial information in business. Describe business contexts & decisions, and users and uses of information.	R 1	3	12
Accounting transactions Financial reports	Use the accounting equation to analyse business transactions and prepare simple classified external financial reports. Read financial reports from a user perspective, including classification and valuation concepts. Read & interpret the Statement of Cash Flows. Calculate and interpret basic ratios to explain relationships in annual reports.	R 2 to R 8	12	48
Time value of money	Explain concepts of annuities & mixed streams. Apply time value of money calculations	R 13	3	12
Project evaluation	Apply and describe techniques of project evaluation including N.P.V., I.R.R., payback and A.R.R. Apply capital rationing techniques Apply project evaluation techniques for independent and mutually exclusive projects	R 14 & 15	3	12
Concepts of risk and return WACC and capital structure	Explain the relationship between risk and the opportunity cost of capital Calculate and explain expected return, standard deviation and diversification Explain and calculate W.A.C.C. Explain capital structure decisions	R 16, 17 & 18	3	12
Current issues in accounting	Describe and comment on current issues in accounting.		3	12
Cost accounting systems	Define direct, indirect, product and period costs. Prepare a statement of cost of goods manufactured. Explain why and how overhead costs are allocated. Describe the flow of costs through the costing system using job order costing.	R 9 & 10	3	12
Cost behaviour and CVP	Analyse cost behaviour patterns Apply Cost Volume Profit analysis, understanding its limitations	R 11	3	12
Budgeting and control	Explain the use of budgets in planning and control. Prepare a cash budget.	R 12	3	12
			36 hrs	144 hrs

^{^[1]} To print a PowerPoint file with three slides per page, click on File in the top menu bar; click on Print in the drop-down menu; Click on the down arrow to the right of the “Print What” box. Click on “Handouts” in the menu that drops down. Click on the down arrow alongside “slides per page” and click on “3”. Click on OK to print.

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