| 用T型账户和图示结合法解决《成本会计》教学中的难点--辅助生产费用的分配 |
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| 引用本文： | 高银霞.用T型账户和图示结合法解决《成本会计》教学中的难点--辅助生产费用的分配[J].致富时代,2011(12):142-143. |
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| 作者姓名： | 高银霞 |
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| 作者单位： | 三亚理工职业学院 |
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| 摘 要： | 《成本会计》课程一直被学生认为是会计专业课中方法体系比较复杂，应用性突出的比较难学的专业核心课程，该文结合作者的教学实践及体会，阐述了如何用T型账户和图示结合法帮助《成本会计》中关于“辅助生产费用的分配”教学，并说明T型账户和图示法在提高《成本会计》教学中的重要作用。
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| 关 键 词： | 成本会计 辅助生产费用的分配 T型账户 图示法 |
The Approach of T Type Account with Graphic Method to the Difficulties in Cost Accounting Teaching --The Distribution of Auxiliary Production Cost Sanya Polytechnic College |
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| Abstract: | Cost Accounting is always considered as a applicable core course among all accounting courses, which is hard to master for it＇ s more complicated with different problem -solving methods. According to the author＇s own teaching practice and comprehension, the paper is elaborated on the usage of the approach of T type account with graphic method in the teaching of the distribution of auxiliary production cost. The significant role of this approach in improving cost accounting teaching is expounded in a detailed way as well. |
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| Keywords: | cost accounting distribution of auxiliary production cost T type account graphic method |
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