Accounting 会计 (MBA511)

MBA511 Accounting is designed to provide students with a comprehensive understanding of fundamental accounting concepts and principles. Through lectures and case discussions, this course emphasises the role of accounting in making strategic decisions and driving business performance. Both financial and managerial accounting topics will be covered in this course, including general purpose financial statements, accounting principles, double-entry bookkeeping, financial reports and analyses, sustainability reports, strategic cost management, decision making, accounting for lean management, and strategic performance measurement systems. Upon completion of the course, students are expected to know how to analyse and interpret financial reports and use accounting information to make informed business decisions and create value in a sustainable way. MBA511会计课程旨在帮学生全面理解会计基本概念和原则。课程将通过讲座和案例讨论，介绍会计在制定战略决策和提升企业绩效中所起的作用。课程内容涵盖财务会计与管理会计，包括通用财务报表、会计原则、复式记账法、财务报告与分析、可持续发展报告、战略成本管理、决策制定、精益管理会计以及战略绩效考核系统。课程结束后，学生将能够分析和解读财务报告，运用会计信息做出明智的商业决策，助力企业的可持续发展。

• Introduction to Accounting 会计学导论
• General Purpose Financial Statements 通用财务报表
• Accounting Principles and Double-Entry Bookkeeping 会计原则与复式记账法
• Accrual Accounting 权责发生制会计
• Financial Reports and Analyses 财务报告与分析
• Sustainability Reports 可持续发展报告
• Basic Cost Concepts 基本成本概念
• Activity-based Costing and Management 作业成本法与作业管理
• Cost-Volume-Profit Analysis 本量利分析
• Relevant Costs for Decision-making 决策相关成本分析
• Accounting for Lean Management 精益管理会计
• Strategic Performance Measurement Systems 战略绩效考核系统

• Assess an organisation’s financial position, profitability, and cash flow status by analysing financial reports. 通过分析财务报告，评估一个组织的财务状况、盈利能力和现金流状况。
• Prepare accounting ratios and metrics to make informed business decisions. 编制财务比率和相关指标，以辅助商业决策。
• Evaluate cost behaviours and cost allocation methods to improve the financial efficiency and effectiveness of operations. 评估成本行为和成本分配方法，以提升运营的财务效率和效果
• Create accounting information to support lean management. 编制支持精益管理的会计信息。
• Construct a performance measurement model to drive the execution of strategy. 构建绩效考核系统，以推动战略执行。
• Improve communication skills to effectively convey complex financial insight to stakeholders with different business literacy. 提升沟通技能，能够向具备不同商业知识水平的利益相关者有效传达复杂的财务见解。