ACCA F2 管理会计

管理会计的目的是为了组织创造价值和保值而收集、分析、传递和使用与决策相关的财务和非财务信息。ACCA 系列课程的F2 (Management accounting)介绍了为管理者执行计划、控制、决策提供信息支持的管理会计基础方法和技术。

开设学校:西安交通大学;学科:管理学、

ACCA F2 管理会计课程:前往报名学习

ACCA F2 管理会计视频慕课课程简介:

管理会计的目的是为了组织创造价值和保值而收集、分析、传递和使用与决策相关的财务和非财务信息。ACCA 系列课程的F2 (Management accounting)介绍了为管理者执行计划、控制、决策提供信息支持的管理会计基础方法和技术。

前往报名学习

ACCA F2 管理会计课程列表:

{{'上次学习:'+learn_list['XJTU12021001217']['last_leaf_name']}}

Chapter 1 Accounting for management

-1.1 About paper F2

--1.1 Video

-1.2 Data and information

--1.2 Video

-1.3 Planning, control and decision-making

--1.3 Video

-1.4 Management accounting and financial accounting

--1.4 Video

-Disccusion 1

--Management accounting and Financial accounting

-Quiz 1--作业

Chapter 2 Sources of data

-2.1 Sampling method-1

--2.1 Video

-2.2 Sampling method-2

--2.2 Video

-Discussion 2

--The effect of Information technology

-Quiz 2--作业

Chapter 3 Cost classification

-3.1 Direct and indirect cost

--3.1 Video

-3.2 Cost classification based on function

--3.2 Video

-3.3 Cost classification for the preparation of statements

--3.3 Video

-Discussion 3

--Different cost concepts are used for different purposes

-Quiz 3--作业

Chapter 4 Cost behaviour

-4.1 Cost classification based on cost behavior

--4.1 Video

-4.2 Analysing linear cost behavior: high-low method

--4.2 Video

-4.3 Some terms about cost accounting

--4.3 Video

-Discussion 4

--The classification of fixed and variable costs

-Quiz 4--作业

Chapter 5 Accounting for materials

-5.1 Stock control

--5.1 Video

-5.2 Stock control levels

--5.2 Video

-5.3 EOQ model

--5.3 Video

-5.4 EOQ model and bulk discount

--5.4 Video

-5.5 EBQ model

--5.5 Video

-5.6 Pricing material issues-FIFO and LIFO

--5.6 Video

-5.7 Pricing material issues-weighted average method

--5.7 Video

-5.8 Stock control system

--5.8 Video

-Discussion 5

--The practical significance of the EOQ model

-Quiz 5--作业

Chapter 6 Accounting for labour

-6.1 Measuring labour activity

--6.1 Video

-6.2 Time work and piecework scheme

--6.2 Video

-6.3 Bonus schemes-1

--6.3 Video

-6.4 Bonus schemes-2

--6.4 Video

-6.5 Labour turnover

--6.5 Video

-6.6 Accounting for labour costs

--6.6 Video

-Discussion 6

--The cost and benefit of labour turnover

-Quiz 6--作业

Chapter 7 Accounting for overhead

-7.1 Accounting for overhead

--7.1 Video

-7.2 Overhead allocation

--7.2 Video

-7.3 Overhead apportionment-stage 1

--7.3 Video

-7.4 Overhead apportionment-stage 2

--7.4 Video

-7.5 Overhead absorption

--7.5 Video

-7.6 Over-under absorbed overhead

--7.6 Video

-Discussion 7

--The fairness of overhead apportionment

-Quiz 7--作业

Chapter 8 Absorption and marginal costing

-8.1 Marginal costing and contribution

--8.1 Video

-8.2 Profit statement under AC and MC

--8.2 Video

-8.3 Reconciliation of profits under AC and MC

--8.3 Video

-Dissusion 8

--The arguments in favour of marginal costing and absorption costing

-Quiz 8--作业

Chapter 9 Job, batch and service costing

-9.1 Costing methods

--9.1 Video

-9.2 Job costing

--9.2 Video

-9.3 Batch costing

--9.3 Video

-9.4 Service costing

--9.4 Video

-9.5 Example of service costing

--9.5 Video

-Discussion 9

--The features of the way applicable for specific order costing and process costing

-Quiz 9--作业

Chapter 10 Process costing

-10.1 Main areas of complexity in process costing

--10.1 Video

-10.2 Normal losses, abnormal losses and gains

--10.2 Video

-10.3 Scrap value of normal loss

--10.3 Video

-10.4 Scrap value of abnormal loss and abnormal gain

--10.4 Video

-10.5 Valuing closing WIP

--10.5 Video

-10.6 Valuing opening WIP- FIFO

--10.6 Video

-10.7 Valuing opening WIP- Weighted average cost method

--10.7 Video

-Discussion 10

--The rules for choosing the method of FIFO and the weighted average method

-Quiz 10--作业

Chapter 11 Process costing, joint product and by-product

-11.1 Joint products

--11.1 Video

-11.2 By-product

--11.2 Video

-Discussion 11

--The difference between joint products and by-products

-Quiz 11--作业

Chapter 12 Forecasting

-12.1 Correlation

--12.1 Video

-12.2 Linear regression analysis

--12.2 Video

-12.3 Finding the trends of time series

--12.3 Video

-12.4 Finding the seasonal variations of time series - Additive model

--12.4 Video

-12.5 Finding the seasonal variations of time series - Multiplicative model

--12.5 Video

-12.6. Index numbers

--12.6 Video

-12.7 Index numbers and forecasting

--12.7 Video

-Discussion 12

--The reliability of regression analysis forecasts

-Quiz 12--作业

Chapter 13 Budgeting

-13.1 Budgetary planning and control systems

--13.1 Video

-13.2 Fixed and flexible budget

--13.2 Video

-Dicussion 13

--Fixed budgets and performance evaluation

-Quiz 13--作业

Chapter 14 The budgetary process

-14.1 Steps in the preparation of a budget

--14.1 Video

-14.2 Functional budgets

--14.2 Video

-14.3 Cash budget

--14.3 Video

-Discussion 14

--Principal budget factor

-Quiz 14--作业

Chapter 15 Making budgets work

-15.1 Dysfunctional behaviour in budget

--15.1 Video

-15.2 Budget set ways

--15.2 Video

-Discussion 15

--Budgetary slack

-Quiz 15--作业

Chapter 16 Methods of project appraisal

-16.1 Capital expenditure budget

--16.1 Video

-16.2 The time value of money

--16.2 Video

-16.3 Annuities

--16.3 Video

-16.4 The NPV (net present value) method

--16.4 Video

-16.5 The IRR (Internal rate of return) method

--16.5 Video

-16.6 The payback method

--16.6 Video

-Discussion 16

--NPV vs.IRR

-Quiz 16--作业

Chapter 17 Standard costing and cost variances

-17.1 Standard costing

--17.1 Video

-17.2 Material cost variance

--17.2 Video

-17.3 Labour cost variance

--17.3 Video

-17.4 Variable production overhead variance

--17.4 Video

-17.5 Fixed production overhead variance-1

--17.5 Video

-17.6 Fixed production overhead variance-2

--17.6 Video

-Discussion 17

--The interdependence between cost variance

-Quiz 17--作业

Chapter 18 Sale variances and operating statements

-18.1 Sales variances

--18.1 Video

-18.2 Operating statements under absorption costing

--18.2 Video

-18.3 Operating statements under marginal costing

--18.3 Video

-Discussion 18

--The control action

-Quiz 18--作业

Final exam

-Final exam

ACCA F2 管理会计开设学校:西安交通大学

ACCA F2 管理会计授课教师:

欧佩玉-副教授-西安交通大学-

欧佩玉,管理学博士,中国注册会计师。2003年2月-6月赴香港科技大学进修实证研究方法,2011年8月-2012年8月,美国天普大学福克斯商学院访问学者。自2001年开始承担ACCA课程F2的双语教学工作,教学经验丰富,教学效果显著,教学成绩优异。学生参加ACCA全球统考一次通过率均为95%以上,两名同学曾以满分获得全球第一。获得审计署干部培训中心ACCA优秀教师奖、ACCA中国优秀专业指导教师奖、ACCA相关教学成果奖8项(其中国家级二等奖1项、陕西省特等奖及一等奖共3项、西安交大一等奖及二等奖共4项)。主要研究领域集中在信息系统与管理会计变革,主持国家自然科学基金项目、教育部人文社科项目、中央高校基本业务科研费项目等,参加财政部重点科研项目。科研成果曾获得陕西省科技进步三等奖等五项奖励。

也许你还感兴趣的课程:


  1. ACCA F2 管理会计(2021春)

  2. 灭火战术(2021春)

  3. 妊娠与分娩(2021春)

  4. 中国画基础(2021春)

  5. 从新冠疫情看人类命运共同体(2021春)

  6. 时尚与可持续发展——了解瞬息万变的奢侈品行业(自主模式)

  7. 宏观经济学(2021春)

  8. 通信原理(2021春)

  9. 人体解剖生理学(2021春)

  10. 科学研究方法与论文写作(2021春)

  11. 互联网金融(2021春)

  12. 人力资源管理(2021春)

  13. 长安与中国佛教(2021春)

  14. 人工智能与创业智慧(2021春)

  15. 《红楼梦》的空间艺术(2021春)

  16. 诗情画意的光学(2021春)

  17. 电气控制系统装接与调试(2021春)

  18. 微纳加工技术(2021春)

  19. 影视制作流程(双语)(2021春)

  20. 经济学视角看城市(2021春)
© 柠檬大学-慕课导航