《e化會(huì)計(jì)學(xué)課程規(guī)劃與設(shè)計(jì)》由會(huì)員分享，可在線閱讀，更多相關(guān)《e化會(huì)計(jì)學(xué)課程規(guī)劃與設(shè)計(jì)（30頁珍藏版）》請?jiān)谘b配圖網(wǎng)上搜索。

1、按一下以編輯母片標(biāo)題樣式,按一下以編輯母片,第二層,第三層,第四層,第五層,*,e,化會(huì)計(jì)學(xué)課程規(guī)劃與設(shè)計(jì),東吳大學(xué)會(huì)計(jì)學(xué)系,謝永明 副教授,1,Introduction,課程規(guī)劃與設(shè)計(jì),教學(xué)資源,http:/www.scuaaf.org.tw/,e化會(huì)計(jì)學(xué)課程規(guī)劃與設(shè)計(jì),2,Introduction,e化會(huì)計(jì)學(xué)課程規(guī)劃與設(shè)計(jì),3,會(huì)計(jì)人的藍(lán)海策略,-,e,化,會(huì)計(jì)學(xué)教師的藍(lán)海策略,-,e,化教學(xué),會(huì)計(jì)人的藍(lán)海策略,4,企業(yè)經(jīng)營重視,e,化,提昇作業(yè)效率,會(huì)計(jì)資訊的及時(shí)性與攸關(guān)性,及時(shí)會(huì)計(jì)資訊的效益,節(jié)省會(huì)計(jì)處理之成本,外部審計(jì)與內(nèi)部稽核的效率與效果,為何e化這麼重要？,5,2000,年起美國

2、會(huì)計(jì)教育強(qiáng)調(diào),美國會(huì)計(jì)師考試重視,2004,年起加重資訊科技題目比重,CIA,考試,2004,年起也加重資訊科技題目比重,美國會(huì)計(jì)學(xué)會(huì),(AAA),協(xié)助推廣會(huì)計(jì)的資訊科技教育,各大學(xué)進(jìn)行會(huì)計(jì)課程改革,會(huì)計(jì)實(shí)務(wù)工作倚重,e,化,會(huì)計(jì)的e化發(fā)展趨勢,6,Technology in the Classroom,http:/aaahq.org/facdev/teaching/class_tech.htm,XBRL,E-Business,Distance Learning,Computer Enhanced,Information Literacy(ability to use IT and Infor

3、mation),7,美國,Arizona State University,將會(huì)計(jì)與資訊課程整合在一起,School of Accountancy(SOA)at Brigham Young University,特別重視會(huì)計(jì)及資訊系統(tǒng)教育,Project Discovery curriculum-Department of Accountancy(University of Illinois at Urbana-Champaign),進(jìn)行課程改組,http:/www.business.uiuc.edu/accountancy/projdisc/,國內(nèi)臺(tái)大會(huì)計(jì)系亦將引進(jìn),Project Disc

4、overy,教學(xué)模式進(jìn)行課程改組,http:/www.acc.ntu.edu.tw/,etc.,會(huì)計(jì)課程的改革,8,Project DiscoveryContent(,內(nèi)容,)*,Broad perspective of accounting(,會(huì)計(jì)學(xué)的,廣義觀點(diǎn),),Blur distinction between financial vs.managerial accounting;integration of the two(,財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)之間界限變得更模糊,；,需要將兩者整合,),Value creation as context(,以價(jià)值創(chuàng)造為背景,),;contracting

5、 theory as framework,(,以,契約理論為架構(gòu),),Risk,controls,and transaction costs(,風(fēng)險(xiǎn),、,契約理論為,控制和交易成本,),Integration of research and teaching(,研究,與教學(xué),相,結(jié),合,),*,本頁及以下三頁資料係參考新加坡,南洋理工大學(xué),(,Nanyang,Technological University),陳漢忠,(Hun-Tong Tan),教授的簡報(bào)資料,9,Project DiscoveryPedagogy (,教學(xué)法,),Concepts first,rules later(,先教

6、觀念,，,再,教,規(guī),則,),Learning by discovery(,透過探索來學(xué)習(xí),),Design courses with KSA in mind(,根,據(jù),KSA(,知識(shí)、,技巧,、態(tài)度,),的需求,來設(shè)計(jì)課程,),10,Emphasize(,強(qiáng)調(diào)下列能力的培養(yǎng),),Analytical skills(,邏輯,分析能力,),Research skills(,研究能力,),Group and co-operative skills(,團(tuán)隊(duì)及,合作技巧,),Communication skills(,溝,通技巧,),Technical skills(,專業(yè)技術(shù),能力,),11,Acc

7、ounting,Measurement,Accounting,Decision Mkg,ResearchMethods,DevelopingBiz Info Sys,Elective,Bachelor of AccountancyFlow of Subjects,Accounting,I,Financial Mgmt,Statistics,OrgBehvr,Accounting,II,Economics,BusinessLaw,InformationTechnology,ResearchProject,Risk Reptg&Analysis,PrinciplesTaxation,Assuran

8、ceAttestation,BusinessValuation,Marketing,BizComm,Control&Risk Mgt,Company,Law,ResearchProject,Strategic,Mgt,PoliticalEconomy,Elective,Elective,Year 1,Year 2,Year 3,12,課程整合法：,將會(huì)計(jì)與資訊課程整合在一起,不同背景教師合作重新設(shè)計(jì)課程,打破傳統(tǒng)的初、中、高會(huì),or,成、管會(huì)課程分類,改以業(yè)務(wù)流程,(business processes),為課程主軸,或以資料庫設(shè)計(jì),(,例如,Michigan State Univ.),為課程

9、主軸,教材整合法：,將資訊科技知識(shí)納入會(huì)計(jì)學(xué)教材,會(huì)計(jì)教材中納入會(huì)計(jì)軟體或商業(yè)軟體,(,如,Excel),之運(yùn)用,以下即以初會(huì)為例說明之,會(huì)計(jì)課程的改革,13,課程類型,:,傳統(tǒng)會(huì)計(jì)學(xué)課程,初級會(huì)計(jì)學(xué),or,會(huì)計(jì)學(xué),(,一,),會(huì)計(jì)學(xué),or,財(cái)務(wù)會(huì)計(jì)學(xué),強(qiáng)調(diào),e,化的會(huì)計(jì)學(xué)課程,會(huì)計(jì)資訊系統(tǒng),會(huì)計(jì)套裝軟體、商業(yè),(,用,),套裝軟體,e化會(huì)計(jì)學(xué)課程規(guī)劃,14,傳統(tǒng)會(huì)計(jì)學(xué),初級會(huì)計(jì)學(xué),or,會(huì)計(jì)學(xué),(,一,),一學(xué)年,8,學(xué)分,(,上,4-,下,4),一學(xué)年,6,學(xué)分,(,上,3-,下,3),宜選用,”,會(huì)計(jì)學(xué),理論與實(shí)務(wù),”,上、下冊教材,且此教材又可供未來會(huì)計(jì)資訊相關(guān)課程使用,e化會(huì)計(jì)學(xué)課程

10、設(shè)計(jì),15,章節(jié)範(fàn)圍,課,程,內(nèi),容,Chapter1,會(huì)計(jì)基本概論,Chapter2,會(huì)計(jì)制度,(,如授課時(shí)數(shù)不夠，此章可省略,),Chapter3,會(huì)計(jì)循環(huán),(,一,),會(huì)計(jì)記錄程序,Chapter4,會(huì)計(jì)循環(huán),(,二,),期末調(diào)整與財(cái)務(wù)報(bào)表之編製,Chapter5,會(huì)計(jì)循環(huán),(,二,),會(huì)計(jì)程序之完成,Chapter8,買賣業(yè)會(huì)計(jì),Chapter9,現(xiàn)金,Chapter10,應(yīng)收款項(xiàng),Chapter11,存貨,傳統(tǒng)會(huì)計(jì)學(xué)課程,上學(xué)期：,(3,至,4,學(xué)分,),16,傳統(tǒng)會(huì)計(jì)學(xué)課程,下學(xué)期：,(3,至,4,學(xué)分,),章節(jié)範(fàn)圍,課,程,內(nèi),容,Chapter14,財(cái)產(chǎn)廠房及設(shè)備,Chapte

11、r15,無形資產(chǎn),(,如授課時(shí)數(shù)不夠，此章可省略,),Chapter17,流動(dòng)負(fù)債,Chapter18,長期負(fù)債,Chapter19,公司會(huì)計(jì),(,一,),Chapter20,公司會(huì)計(jì),(,二,),Chapter21,投資,Chapter22,現(xiàn)金流量表,Chapter23,財(cái)務(wù)報(bào)表分析方法,17,傳統(tǒng)會(huì)計(jì)學(xué),會(huì)計(jì)學(xué),or,財(cái)務(wù)會(huì)計(jì)學(xué),一學(xué)年,4,學(xué)分,(,上,2-,下,2),一學(xué)期,3,學(xué)分,宜選用全一冊,”,e,化會(huì)計(jì)學(xué),”,或僅使用,”,會(huì)計(jì)學(xué),理論與實(shí)務(wù),”,上冊,且這些教材亦可供未來會(huì)計(jì)資訊相關(guān)課程使用,e化會(huì)計(jì)學(xué)課程設(shè)計(jì),18,章節(jié)範(fàn)圍,課,程,內(nèi),容,Chapter1,會(huì)計(jì)基本概

12、論,Chapter2,會(huì)計(jì)制度,Chapter3,會(huì)計(jì)循環(huán),(,一,),會(huì)計(jì)記錄程序,Chapter4,會(huì)計(jì)循環(huán),(,二,),期末調(diào)整與財(cái)務(wù)報(bào)表之編製,Chapter5,會(huì)計(jì)循環(huán),(,二,),會(huì)計(jì)程序之完成,Chapter8,買賣業(yè)會(huì)計(jì),Chapter9,現(xiàn)金,Chapter10,應(yīng)收款項(xiàng),Chapter11,存貨,傳統(tǒng)會(huì)計(jì)學(xué)課程,會(huì)計(jì)學(xué),or,財(cái)務(wù)會(huì)計(jì)學(xué),一學(xué)年,4,學(xué)分,(,上,2-,下,2),一學(xué)期,3,學(xué)分,若選用,”,會(huì)計(jì)學(xué),理論與實(shí)務(wù),”,上冊,，課程計(jì)畫可安排如下：,19,會(huì)計(jì)學(xué),or,財(cái)務(wù)會(huì)計(jì)學(xué),一學(xué)年,4,學(xué)分,(,上,2-,下,2),一學(xué)期,3,學(xué)分,若選用,全一冊,”,e

13、,化會(huì)計(jì)學(xué),”,，課程計(jì)畫可安排如下：,章節(jié)範(fàn)圍,課,程,內(nèi),容,Chapter1,會(huì)計(jì)基本概論,Chapter2,會(huì)計(jì)循環(huán),(,一,),會(huì)計(jì)記錄程序,Chapter3,會(huì)計(jì)循環(huán),(,二,),期末調(diào)整與財(cái)務(wù)報(bào)表之編製,Chapter4,會(huì)計(jì)循環(huán),(,二,),會(huì)計(jì)程序之完成,Chapter5,e,化會(huì)計(jì)軟體系統(tǒng)之介紹與安裝,Chapter6,e,化會(huì)計(jì)循環(huán),Chapter7,e,化會(huì)計(jì)環(huán)境,Chapter8,買賣業(yè)會(huì)計(jì),Chapter9,進(jìn)銷存交易循環(huán),(,一,),Chapter10,進(jìn)銷存交易循環(huán),(,二,),Chapter11,e,化會(huì)計(jì)個(gè)案,固定資產(chǎn),Chapter12,e,化會(huì)計(jì)個(gè)案,人

14、事薪資,20,強(qiáng)調(diào),e,化的會(huì)計(jì)學(xué)課程,例如：課程名稱為,e,化會(huì)計(jì)學(xué),一學(xué)年,8,學(xué)分,(,上,4-,下,4),一學(xué)年,6,學(xué)分,(,上,3-,下,3),宜選用,”,會(huì)計(jì)學(xué),理論與實(shí)務(wù),”,上、下冊教材,e化會(huì)計(jì)學(xué)課程設(shè)計(jì),21,強(qiáng)調(diào),e,化的會(huì)計(jì)學(xué)課程,上學(xué)期：,(3,至,4,學(xué)分,),章節(jié)範(fàn)圍,課,程,內(nèi),容,Chapter1,會(huì)計(jì)基本概論,Chapter2,會(huì)計(jì)制度,(,如授課時(shí)數(shù)不夠，此章可省略,),Chapter3,會(huì)計(jì)循環(huán),(,一,),會(huì)計(jì)記錄程序,Chapter4,會(huì)計(jì)循環(huán),(,二,),期末調(diào)整與財(cái)務(wù)報(bào)表之編製,Chapter5,會(huì)計(jì)循環(huán),(,二,),會(huì)計(jì)程序之完成,Chapt

15、er6,e,化會(huì)計(jì)循環(huán),Chapter7,e,化會(huì)計(jì)環(huán)境,Chapter8,買賣業(yè)會(huì)計(jì),Chapter9,現(xiàn)金,Chapter10,應(yīng)收款項(xiàng),Chapter11,存貨,Chapter12,進(jìn)銷存交易循環(huán),(,一,),Chapter13,進(jìn)銷存交易循環(huán),(,二,),22,強(qiáng)調(diào),e,化的會(huì)計(jì)學(xué)課程,下學(xué)期：,(3,至,4,學(xué)分,),章節(jié)範(fàn)圍,課,程,內(nèi),容,Chapter14,財(cái)產(chǎn)廠房及設(shè)備,Chapter15,無形資產(chǎn),Chapter24,e,化會(huì)計(jì)個(gè)案,固定資產(chǎn),Chapter16,財(cái)務(wù)會(huì)計(jì)理論,(,如授課時(shí)數(shù)不夠，此章可省略,),Chapter17,流動(dòng)負(fù)債,Chapter25,e,化會(huì)計(jì)個(gè)

16、案,人事薪資,Chapter18,長期負(fù)債,Chapter19,公司會(huì)計(jì),(,一,),Chapter20,公司會(huì)計(jì),(,二,),Chapter21,投資,Chapter22,現(xiàn)金流量表,Chapter23,財(cái)務(wù)報(bào)表分析方法,Chapter26,e,化會(huì)計(jì)個(gè)案,綜合釋例,23,強(qiáng)調(diào),e,化的會(huì)計(jì)學(xué)課程,一學(xué)年,4,學(xué)分,(,上,2-,下,2),一學(xué)期,3,學(xué)分,宜選用全一冊,e,化會(huì)計(jì)學(xué)教材,e化會(huì)計(jì)學(xué)課程設(shè)計(jì),24,強(qiáng)調(diào),e,化的會(huì)計(jì)學(xué)課程,一學(xué)年,4,學(xué)分,(,上,2-,下,2),一學(xué)期,3,學(xué)分,選用,全一冊,”,e,化會(huì)計(jì)學(xué),”,，課程計(jì)畫可安排如下：,章節(jié)範(fàn)圍,課 程 內(nèi) 容,Chapter1,會(huì)計(jì)基本概論,Chapter2,會(huì)計(jì)循環(huán),(,一,),會(huì)計(jì)記錄程序,Chapter3,會(huì)計(jì)循環(huán),(,二,),期末調(diào)整與財(cái)務(wù)報(bào)表之編製,Chapter4,會(huì)計(jì)循環(huán),(,二,),會(huì)計(jì)程序之完成,Chapter5,e,化會(huì)計(jì)軟體系統(tǒng)之介紹與安裝,Chapter6,e,化會(huì)計(jì)循環(huán),Chapter7,e,化會(huì)計(jì)環(huán)境,Chapter8,買賣業(yè)會(huì)計(jì),Chapter9,進(jìn)銷存交易循環(huán),(,一,),Cha