《会计师与企业F1》课程教学大纲

《会计师与企业（F1）》课程教学大纲一、课程基本信息课程代码：课程名称：会计师与企业（F1）英文名称：BusinessandTechnology课程类别：专业课学时：48学时学　　分：3学分适用对象：会计学（国际会计ACCA）班考核方式：闭卷笔试。本课程的成绩考核包括平时作业和期末考试两部分，其中平时考核成绩占课程总成绩的40%（含作业、出勤、课堂参与），期末考试成绩占课程总成绩的60%。二、课程简介ThiscourseF1BusinessandTechnology,introducesstudentswhomaynothaveabusinessbackground,tothebusiness,whichasanentityismadeupofpeopleandsystemswhichinteractwiththeenvironmentandwitheachother.Thesyllabusbeginswithexaminingthepurposeandtypesofbusinesswhichexist,thekeystakeholdersandtherightsandresponsibilitiesthatbusinesseshaveinconnectionwiththem,exploringtheexternalinfluencesthataffectthebusinessinitsenvironment,includingeconomic,legal,socialandtechnologicalfactors.Thesyllabusthenexaminesthestructureandfunctionsofbusiness,focusingoncorporategovernanceandthespecificaccountingrelatedrolesinthisprocess,particularlyinfinancialreporting,assurance,controlandcompliance.Thesyllabusthenintroduceskeyleadership,managementandpeopleissuessuchaseffectiveindividualandteambehavior,motivationandpersonaleffectiveness.Thefinalsectionofthesyllabusexamineshowbehavioratalllevelswithinbusinessshouldbeunderpinnedbyacceptedprofessionalethicsandprofessionalvalues.三、课程性质与教学目的Tointroduceknowledgeandunderstandingofthebusinessanditsenvironmentandtheinfluencethishasonhoworganisationsarestructuredandontheroleoftheaccountingandotherkeybusinessfunctionsincontributingtotheefficient,effectiveandethicalmanagementanddevelopmentofanorganisationanditspeopleandsystems.四、教学内容及要求PartA---Thebusinessorganization,it’sstakeholdersandtheexternalenvironmentInthispart,candidatesshouldbeabletounderstandthepurposeandtypesofbusinessesandhowtheyinteractwithkeystakeholdersandtheexternalenvironment.Themaincontentsinclude:1.Thepurposeandtypesofbusinessorganization;2.Stakeholdersinbusinessorganisations;3.Politicalandlegalfactorsaffectingbusiness;4.Macroeconomicfactors;5.Microeconomicfactors;6.Socialanddemographicfactors;7.Technologicalfactors;8.Environmentalfactors;9.Competitivefactors.第一章Chapter1--Businessorganizationsandtheirstakeholders（一）目的与要求Chapterlearningobjectivesandrequirements1.Thepurposeandtypesofbusinessorganisation2.Identifythemainstakeholdergroupsandtheobjectivesofeachgroup（二）教学内容Chapterlearningcontents第一节§1.11.主要内容Maincontentsa)Define‘businessorganisations’andexplainwhytheyareformed.b)Describecommonfeaturesofbusinessorganisations.c)Outlinehowbusinessorganisationsdiffer.d)Listtheindustrialandcommercialsectorsinwhichbusinessorganisationsoperate.e)Identifythedifferenttypesofbusinessorganisationandtheirmaincharacteristics:2.基本概念和知识点Basicconceptsi)Commercialii)Not-for-profitiii)Publicsectoriv)Non-governmentalorganisationsv)Cooperatives3.问题与应用QuestionsandapplicationsOrganisationscanachieveresultswhichindividualscannotachievebythemselves.Afootballteamcanbedescribedasanorganisationbecause:•Ithasanumberofplayerswhohavecometogethertoplayagame.•Theteamhasanobjective(toscoremoregoalsthanitsopponent).•Todotheirjobproperly,themembershavetomaintainaninternalsystemofcontroltogettheteamtoworktogether.Intrainingtheyworkouttacticssothatinplaytheycanrelyontheballbeingpassedtothosewhocanscoregoals.Animportantdifferenceinthelistaboveisbetweenprofitorientated('commercial')andnon-profitorientatedorganisations.Theorganisationsthatmakeupthepublicsectorvaryfromcountrytocountry,butgenerallyinclude:•police•military•publictransport•primaryeducation•healthcareforthepoorTheprivatesectorwillthereforenormallyinclude:Withinthesewillbebothprofitseekingandnotforprofitorganisations.•businesses•charitiesand•clubs.Anon-governmentalorganisation(NGO)isalegallyconstitutedorganisationofpeopleactingtogetherindependentlyfromanyformofgovernment.NGOsinclude:•theRedCross•DoctorsWithoutBorders•Greenpeace•AmnestyInternationalIntheUK,thelargestexampleofaco­operativeistheCo­operative.Group,whichhasover5.5millionmembersandoperatesindiversemarkets,suchasbanking,travelandgroceries第二节§1.21.主要内容Maincontentsa)Definestakeholdersandexplaintheagencyrelationshipinbusinessandhowitmayvaryindifferenttypesofbusinessorganisation.b)Defineinternal,connectedandexternalstakeholdersandexplaintheirimpactontheorganisation.c)Identifythemainstakeholdergroupsandtheobjectivesofeachgroup.d)Explainhowthedifferentstakeholdergroupsinteractandhowtheirobjectivesmayconflictwithoneanother.e)Comparethepowerandinfluenceofvariousstakeholdergroupsandhowtheirneedsshouldbeaccountedfor,suchasundertheMendelowframework.2.基本概念和知识点Basicconceptsinternal,connectedandexternalstakeholders3.问题与应用QuestionsandapplicationsStakeholdersarethoseindividualsorgroupsthat,potentially,haveaninterestinwhattheorganizationdoes.Thesestakeholderscanbewithintheorganisation,connectedtotheorganisationorexternaltotheorganisation.Explainhowthedifferentstakeholdergroupsinteractandhowtheirobjectivesmayconflictwithoneanother.Comparethepowerandinfluenceofvariousstakeholdergroupsandhowtheirneedsshouldbeaccountedfor,suchasundertheMendelowframework.（三）思考与实践Chapterquestionsandpractices(1)FlorenceNightingalerunsasuccessfulandgrowingsmallbusinessasasoletrader.ShewishestoexpandthebusinessandhashereyesonScutariLtd,asmallprivatelimitedcompanyinthesameline.Aftertheacquisition,sherunsthetwobusinessesasiftheywereoneoperationmakingnodistinctionbetweenthem.Whatisthelegalformofthebusinesssheisrunning?Thisisquiteatrickyquestion.Forexample,ifsuppliershavecontractswithScutariLtd,thecontractiswiththecompany,andFlorenceisnotlegallyliableforthecompany'sdebts.IftheircontractsarewithFlorence,thentheyaredealingwithherpersonally.Florencehastomakeachoice.(a)Shecanruntheentirebusinessasasoletrader,inwhichcaseScutariLtd'sassetsmustbetransferredtoher(b)Shecanrunherentirebusinessasalimitedcompany,inwhichcaseshewouldcontributetheassetsofherbusinessascapitaltothecompany(c)Shecanensurethatthetwobusinessarelegallydistinctintheirassets,liabilities,incomeandexpenditure(2)Aprivatesectororganisationisoneownedorrunby:ACentralgovernmentBLocalgovernmentCGovernmentagenciesDNoneoftheaboveD.Noneoftheabove.Apublicsectororganisationisownedorrunbycentralorlocalgovernment.(3)Herearefourstatementsrelatingtothefeaturesofdifferenttypesoforganisation:AThistypeoforganisationcansellitssharestothepublic.BThistypeoforganisationisownedandrunbytwoormorepeoplewhoarelegallyindistinguishablefromtheorganisationitself.CThistypeoforganisationiscontrolledbythegovernment.DThistypeoforganisationisownedanddemocraticallycontrolledbyitsmembers.Required:(a)Identifythedescriptionabovewhichisassociatedwitheachofthefollowingtypesoforganisation,byselectingA,B,C,Dornone.(i)Privatelimitedcompany(ii)Partnership(iii)Publiclimitedcompany(iv)Cooperative(v)Publicsectororganization(vi)Soletrade(b)Belowarefourtypesoforganisation:ACharitiesBSchoolsCLimitedcompaniesDPoliceforcesRequired:WritedownwhichtwooftheabovearemostlikelytobeclassifiedaspartoftheprivatesectorbyselectingTWOofthelettersfrom(A,B,C,D)Thecorrectanswersare:(i)None(ii)B(iii)A(iv)D(v)C(vi)None(b)Theprivatesectorreferstoorganisationsthatarerunbyprivateindividualsandgroupsratherthanthegovernment.Therefore,thecorrectanswersareAandC.（四）教学方法与手段TeachingmethodsLecturing,presentationingroup,discussingandetal.第二章Chapter2--Thebusinessenvironment（一）目的与要求Chapterlearningobjectivesandrequirements1.Politicalandlegalfactorsaffectingbusiness2.Socialanddemographicfactors3.Technologicalfactors4.Environmentalfactors5.Competitivefactors（二）教学内容Chapterlearningcontents第一节§2.11.主要内容Maincontentsa)Explainhowthepoliticalsystemandgovernmentpolicyaffecttheorganisation.b)Describethesourcesoflegalauthority,includingsupra-nationalbodies,nationalandregionalgovernments.c)Explainhowthelawprotectstheemployeeandtheimplicationsofemploymentlegislationforthemanagerandtheorganisation.d)Identifytheprinciplesofdataprotectionandsecurity.e)Explainhowthelawpromotesandprotectshealthandsafetyintheworkplace.f)Recognizetheresponsibilityoftheindividualandorganisationforcompliancewithlawsondataprotection,securityandhealthandsafety.g)Outlineprinciplesofconsumerprotectionsuchassaleofgoodsandsimplecontract.2.基本概念和知识点BasicconceptsPoliticalfactors,laws,contracts,consumerprotection3.问题与应用QuestionsandapplicationsWhatevertheoverallstrategicmanagementmethodused,noorganisationislikelytoachieveitsaimsifitfailstotakeintoaccountthecharacteristicsoftheenvironmentinwhichitoperates.Governmentpolicyinfluencestheeconomicenvironment,theframeworkoflaws,industrystructureandcertainoperationalissues.Politicalinstabilityisacauseofrisk.Differentapproachestothepoliticalenvironmentapplyindifferentcountries.Internationaltradeissubjecttoafurtherlayerofinternationallawandregulation.Muchlegislation(andnotenougheconomicknowledge)hasbeenaimedattheideaof'employmentprotection'.Asaresult,allformsofterminationofemploymentmustbetreatedwithgreatcare.Privacyistherightoftheindividualnottosufferunauthorizeddisclosureofinformation.The(UK)DataProtectionAct1998protectsindividualsaboutwhomdataisheld.BothmanualandcomputerisedinformationmustcomplywiththeAct.Peopleshouldbeabletobeconfidentthattheywillnotbeexposedtoexcessiveriskwhentheyareatwork.Thismeansthatriskanddangermustbeactivelymanaged.Acontractisalegallybindingagreement.第二节§2.21.主要内容Maincontentsa)Explainthemediumandlong-termeffectsofsocialanddemographictrendsonbusinessoutcomesandtheeconomy.b)Describetheimpactofchangesinsocialstructure,values,attitudesandtastesontheorganisation.c)Identifyandexplainthemeasuresthatgovernmentsmaytakeinresponsetothemediumandlong-termimpactofdemographicchange.2.基本概念和知识点Basicconceptsmediumandlong-term,demographic,socialstructure,values,attitudesandtastes3.问题与应用QuestionsandapplicationsDescribetheimpactofchangesinsocialstructure,values,attitudesandtastesontheorganisation.Identifyandexplainthemeasuresthatgovernmentsmaytakeinresponsetothemediumandlong-termimpactofdemographicchange.第三节§2.31.主要内容Maincontentsa)Explainthepotentialeffectsoftechnologicalchangeontheorganisationstructureandstrategy:b)Describetheimpactofinformationtechnologyandinformationsystemsdevelopmentonbusinessprocesses.2.基本概念和知识点BasicconceptsDownsizing,Delayering,Outsourcing3.问题与应用QuestionsandapplicationsInformationsystemsandinformationtechnologyhaveplayedasignificantroleinthedevelopmentofthemodernbusinessenvironmentincludingencouragingtheflatteningoforganisationhierarchiesandwideningspansofcontrol.OthereffectsofITonorganisationsinclude:–Routineprocessing(biggervolumes,greaterspeed,greateraccuracy)–Digitalinformationandrecordkeeping–Newskillsrequiredandnewwaysofworking–RelianceonIT–Newmethodsofcommunicationandofprovidingcustomerservice–Interoperability(encouragescollaborationacrossorganisationboundaries)andopensystems–Theviewofinformationasavaluableresource–Theviewofinformationasacommoditywhichcanbebought,soldorexchanged('informationmarket')第四节§2.41.主要内容Maincontentsa)Listwaysinwhichthebusinessescanaffectorbeaffectedbyitsphysicalenvironment.b)Describewaysinwhichbusinessescanoperatemoreefficientlyandeffectivelytolimitdamagetotheenvironment.c)Identifythebenefitsofeconomicsustainabilitytostakeholders.2.基本概念和知识点Basicconceptsphysicalenvironment3.问题与应用QuestionsandapplicationsThereisincreasingconcernaboutbusinesses'relationshipwiththenaturalenvironment.Businessesmaysuffersignificantcostsandalossofreputationifproblemsarise.第五节§2.51.主要内容Maincontentsa)Identifyabusiness’sstrengths,weaknessesopportunitiesandthreats(SWOT)inamarketandthemainsourcesofcompetitiveadvantage.b)IdentifythemainelementswithinPorter’svaluechainandexplainthemeaningofavaluenetworkc)ExplainthefactorsorforcesthatinfluencethelevelofcompetitivenessinanindustryorsectorusingPorter’sfiveforcesmodel.d)Describetheactivitiesofanorganisationthataffectitscompetitiveness:2.基本概念和知识点BasicconceptsSWOT,valuechai,competitiveforces3.问题与应用QuestionsandapplicationsThevaluechaindescribesthoseactivitiesoftheorganisationthataddvaluetopurchasedinputs.Primaryactivitiesareinvolvedintheproductionofgoodsandservices.Supportactivitiesprovidenecessaryassistance.Linkagesaretherelationshipsbetweenactivities.Managingthevaluechain,whichincludesrelationshipswithoutsidesuppliers,canbeasourceofstrategicadvantage.Thecompetitiveenvironmentisstructuredbyfiveforces:barrierstoentry;substituteproducts;thebargainingpowerofcustomers;thebargainingpowerofsuppliers;competitiverivalry.i)Purchasingii)Productioniii)Marketingiv)Service（三）思考与实践Chapterquestionsandpractices(1)Forexample,ahaulagefirmmightmonitorthefollowingfactors:Political•Fueltax•Governmentstepstoreducepollutionfromlorries•Congestionchargesincities•Planstobuildnewroads•Roadblockadesduetostrikes(e.g.inFrance)Economic•Stateoftheeconomy–adownturnwouldresultinlesstrade•Fuelisamajorcostsooilpricemovementswillbeseenassignificant•Mosthauliersborrowtopurchasetrucks,soariseininterestratewouldincreasecostsSocial•Predictedcarnumbersandusagewouldaffectlikelihoodoftrafficjamsandhencejourneytimes•Publicconcernsoversafetycouldresultinlorriesbeingbannedfromcertainroutesor/andreductionsinspeedlimitsTechnological•Developmentsinrouteplanningsoftware•Antitheftdevices•Trackingsystemstomonitordriverhours•DevelopmentsintyretechnologyCompetitive•Competitiverivalryfromotherhauliers•Threatfromsubstitutes–e.g.haulagebyrail•Threatofnewfirmsenteringthemarket(2)Joehasfoundthatautilitysupplierhassoldinformationabouthimtoamarketresearchcompany.Isthisanissueofdataprotectionordatasecurity?Dataprotection–thereisnoindicationofthemarketresearchfirmobtainingtheinformationthroughhackingorotherunderhandmeans.(3)JanebuysatelevisionfromAfterplc,anonlineretailerofhomewares.Whenthetelevisionarrives,shediscoversthatitisadifferentmodelandsizetotheonesheordered.Shealsofindsthatthescreenimageisblurredandtheremotecontrolisfaultyanddoesnotwork.WhyisAfterplclikelytohavebreachedlocalsaleofgoodslegislation?TherearetwoprobablereasonswhyJanecouldarguethatAfterplchasbreachedsaleofgoodslegislation.Firstly,shehasboughtthetelevisionbasedonthedescriptiongivenonAfterplc'swebsite.Asthetelevisionshehasreceivedisofadifferentmodelandsizetotheonesheordered,thedescriptiongivenbyAfterplcisinaccurate.Inaddition,thetelevisionappearstobefaultyordamaged.Thegoodscannotbesaidtobeeitherofsatisfactoryqualityorfitforthepurposeofviewingtelevisionprogrammes.Janeshouldbeabletoreturntheitemforareplacementorfullrefund.(4)Givenincreasinghealthconcernsthereispressureforsomegovernmentstolegislateformoredetailedfoodlabelling.Giveanexampleofonefirmforwhomthiswillbeanopportunityandoneforwhomthiswillbeathreat.Opportunity–foodlabellingspecialists(!),sellersofhighqualityunprocessedfoods.Threats–smallerbusinesseswhichcannotaffordexpensivelabelingtechnology.(5)Theaveragepricepaidbyfirst¬timehousebuyersintheUKmorethandoubledbetween1998and2010.Thishasledtoashortageofaffordablehousingresultinginshortagesofkeystaffsuchasnursesandteachersinmanyareas.Tocounterthis,therehavebeennationalandlocalgovernmentinitiativestoensurethatnewhousingdevelopmentsincludeaffordablehousing.Whatimplicationsdoesthishaveforahousebuildingfirm?Theinitiativeswillbeviewedasthreatstoprofitabilityasthefirmwillhavetorentoutorsellpropertiesatbelowthemarketrate.Itmayalsohavetoreducethepricesonotherhousesinthedevelopmentbecauseofaperceivedfallintheirexclusivity.Thetrendmay,however,presentanopportunity.Ifcompetitorsareunableorunwillingtomeetthecriteriasetoutfornewdevelopments,thenthefirmwhichcanwillgainapprovalonmoreplanningapplications.（四）教学方法与手段TeachingmethodsLecturing，presentationingroup，discussingandetal.（五）思政融入企业发展与政治、法律、经济、环境、人文社会等因素紧密相关，引导学生建立全面辩证的思想观；组织学生学习2014年财政部拟出新规防泄密：海外上市中企禁止境外审计的相关规定，鼓励学生讨论这一规定的内在逻辑，引导学生树立正确的数据安全观。2020年7月3日，《中华人民共和国数据安全法（草案）》全文在中国人大网公开征求意见。提出国家将对数据实行分级分类保护、开展数据活动必须履行数据安全保护义务承担社会责任等。组织学生学习《中华人民共和国数据安全法（草案）》，鼓励学生积极提出对草案的修改意见，引导学生树立正确的数据安全观。第三章Chapter3--Themacro-economicenvironment（一）目的与要求ChapterlearningobjectivesandrequirementsDefinemacro-economicpolicyandexplainitsobjectives.Explainthemaindeterminantsofthelevelofbusinessactivityintheeconomyandhowvariationsinthelevelofbusinessactivityaffectindividuals,householdsandbusinesses.Explaintheimpactofeconomicissuesontheindividual,thehouseholdandthebusiness:Describethemaintypesofeconomicpolicythatmaybeimplementedbygovernmentandsupra-nationalbodiestomaximiseeconomicwelfare.Recognisetheimpactoffiscalandmonetarypolicymeasuresontheindividual,thehouseholdandbusinesses.（二）教学内容Chapterlearningcontents第一节§3.11.主要内容MaincontentsThereisacircularflowofincomeinaneconomy,whichmeansthatexpenditure,outputandincomewillallhavethesametotalvalue.Theeconomyisrarelyinastablestatebecauseofthevariouschangingfactorswhichinfluenceit.Theseincludeinvestmentlevels,themultipliereffect,inflation,savings,confidence,interestratesandexchangerates.Equilibriumnationalincomeisdeterminedusingaggregatesupplyandaggregatedemandanalysis.Businesscyclesortradecyclesarethecontinualsequenceofrapidgrowthinnationalincome,followedbyaslow-downingrowthandthenafallinnationalincome.Afterthisrecessioncomesgrowthagain,andwhenthishasreachedapeak,thecycleturnsintorecessiononcemore.Highratesofinflationareharmfultoaneconomy.Inflationredistributesincomeandwealth.Uncertaintyaboutthevalueofmoneymakesbusinessplanningmoredifficult.Constantlychangingpricesimposeextracosts.Demandpullinflationarisesfromanexcessofaggregatedemandovertheproductivecapacityoftheeconomy.Asurplusordeficitonthebalanceofpaymentsusuallymeansasurplusordeficitonthecurrentaccount.2.基本概念和知识点BasicconceptsInflation,Unemployment,Stagnation,Internationalpayments,disequilibrium,fiscalandmonetarypolicy3.问题与应用QuestionsandapplicationsThegovernmentofcountryCprovidesfreemedicaltreatmenttoallitscitizens.However,formoreaffluentcitizens,asmallchargeismadeiftheyneedmedication.Thegovernmenthasrecentlydecidedtoincreasethischargebyamoderateamounttoreflecttheincreasingcostofthemedicines.Costpushinflationarisesfromincreasesinthecostsofproduction.Thenumberofunemployedatanytimeismeasuredbygovernmentstatistics.Economicgrowthmaybemeasuredbyincreasesintherealgrossnationalproduct(GNP)perheadofthepopulation.Macroeconomicpolicyobjectivesrelatetoeconomicgrowth,inflation,unemploymentandthebalanceofpayments.Fiscalpolicyprovidesamethodofmanagingaggregatedemandintheeconomy.Ifagovernmentdecidestousefiscalpolicytoinfluencedemandintheeconomy,itcanchooseeitherexpenditurechangesortaxchangesasitspolicyinstrument.Agovernmentmustdecidehowitintendstoraisetaxrevenues,fromdirectorindirecttaxes,andinwhatproportionstaxrevenueswillberaisedfromeachsource.Directtaxeshavethequalityofbeingprogressiveorproportional.Incometaxisusuallyprogressive,withhighratesoftaxchargedonhigherbandsoftaxableincome.Indirecttaxescanberegressive,whenthetaxesareplacedonessentialcommoditiesorcommoditiesconsumedbypoorerpeopleingreaterquantities.Monetarypolicyusesmoneysupply,interestratesorcreditcontrolstoinfluenceaggregatedemand.Thebalanceofpaymentsaccountsconsistofacurrentaccountwithvisiblesandinvisiblessectionsandtransactionsincapital(externalassetsandliabilitiesincludingofficialfinancing).（三）思考与实践Chapterquestionsandpractices(1)ThegovernmentofcountryCprovidesfreemedicaltreatmenttoallitscitizens.However,formoreaffluentcitizens,asmallchargeismadeiftheyneedmedication.Thegovernmenthasrecentlydecidedtoincreasethischargebyamoderateamounttoreflecttheincreasingcostofthemedicines.WhateffectisthislikelytohaveonthedemandformedicinewithincountryC?Thisisunlikelytosignificantlyaffectthedemandformedicine.Thisisbecausemedicineislikelytobehighlyinelastic.Giventhatthemedicinesarelikelytobeseenasanecessityformostindividuals,citizensarelikelytocontinuepayingfortheirmedicationregardlessofthecost.Thepriceofthemedicinesiscurrentlylowandonlyappliestothewealthiercitizens.Thismeansthatthesepaymentswillonlyrepresentasmallproportionoftheirincome,againsuggestingalowelasticityofdemand.Also,giventherelativelylowpriceschargedbythegovernment,itisunlikelythatcitizenswillbeabletofindcheapersubstitutes.Thiswouldindicatethattheywillcontinuetobuythemedicinesatthehigherprices.Theincreasewillpresumablybelonginduration.Thiswouldnormallymeanthatconsumershavemoretimetofindalternatives,leadingtoncreasedelasticityandafallindemand.However,giventheotherfactorsalreadymentioned,onbalancethereislikelytobelittlechangeinthelevelofdemand(2)ThegovernmentofcountryFhasdecidedtoimposeaminimumwageforallworkers,whichisabovethecurrentaveragemarketlabourrate.Whichofthe