念融学院本科课程教学大纲 der costing 本点。点 and ng of The cost of a ma factured products Relevant Costs For Decision Making 1.Direct and indirect cos 2.Product costs and period costs 3 Variable and fixed costs 4.Incremental and sunk costs 5.Avoidable cost and unavoidable costs 6.Opportunity costs Lesson 31 Responsibility Accounting 1.Responsibility center 2.Investment center 3.Profit center 4.Cost center 本章教学要求，comprehend Cost--Volume-Profit Analyses、Relevant Costs For Decision Making、Responsibility Accounting nting for Break-even point ation of Break-even point and all kinds of cos UNTT 13 Audit A Lesson 32 Introduc n to Auditing Nature of al ting 3.Evaluate the intemal conro 4 pr 6 Form and n34 Audit Reporting 2 Adverse oninion 3 Clean opinion 本妻数学要求：_comprehend Nature of auditing、auditing process、and audit reporting 本章重点、建点：auditing process 本章习要要点：Evaluate the internal control and Prepare the report of internal control UNIT 14 International Accounting Lesson35 Overview of International Accounting 1.World accounting 2.International Accounting 3.Accounting for foreign subsidiaries金融学院本科课程教学大纲 256 2. Job-order costing 本章教学要求：comprehend Process costing、Job-order costing，mastery Accounting for The cost of a manufactured products 本章重点、难点：Accounting for The cost of a manufactured products 本章习题要点：Calculation and Accounting of The cost of a manufactured products UNIT 12 Managerial Accounting Lesson 29 Cost-Volume-Profit Analyses 1. Break-even point 2. Unit contribution method 3. Contribution Lesson 30 Relevant Costs For Decision Making 1. Direct and indirect cost 2. Product costs and period costs 3. Variable and fixed costs 4. Incremental and sunk costs 5. Avoidable cost and unavoidable costs 6. Opportunity costs Lesson 31 Responsibility Accounting 1. Responsibility center 2. Investment center 3. Profit center 4. Cost center 本章教学要求：comprehend Cost-Volume-Profit Analyses、Relevant Costs For Decision Making、Responsibility Accounting 本章重点、难点：Accounting for Break-even point 本章习题要点：Calculation of Break-even point and all kinds of costs UNIT 13 Audit Accounting Lesson 32 Introduction to Auditing 1. Nature of auditing 2. Types of audits Lesson 33 Auditing Process 1. Prepare the working paper 2. Conduct test 3. Evaluate the internal control 4. Prepare the report of internal control 5. Perform other auditing procedures 6. Form a opinion and issue the audit report Lesson 34 Audit Reporting 1. Qualified opinion 2. Adverse opinion 3. Clean opinion 本章教学要求：comprehend Nature of auditing、auditing process、and audit reporting 本章重点、难点：auditing process 本章习题要点：Evaluate the internal control and Prepare the report of internal control UNIT 14 International Accounting Lesson 35 Overview of International Accounting 1. World accounting 2. International Accounting 3. Accounting for foreign subsidiaries