《会计基础》课程的基础性教学探讨

《会计基础》课程顾名思义,是会计专业的基础课程,目的在于帮助初学者理解会计学基本理论、基本知识,熟练运用会计的基本方法,较扎实地掌握会计基础的知识体系,培养分析问题和解决问题以及会计业务处理的初步能力,为后续会计专业课程的学习奠定基础.本文认为对于《会计基础》课程的把握,主要在于深刻理解本课程的基础性,领会如何将课程的基础性贯穿其中有效地提高教学成效.     

融职业素养培养的基础会计教学探析

基础会计是会计学科的入门课程,也是学生专业职业素养培养的起点,掌握好基础会计,对深层次学习和实际工作能力的提升都有促进作用.本文从教学内容和教学方法两个重要方面探讨如何把职业素养的培养融入到基础会计的教学中.在基础会计的教学设计中应充分考虑加强学生职业素养的培养,设置强化职业道德、职业技能、职业意识、职业判断训练的模块和项目.     

应用型人才培养探讨——以《基础会计》课程为例

针对《基础会计》课程的特点,结合在教学中的经验,从如何培养学生学习兴趣、组织案例教学、会计教师队伍建设、基础会计考核方法和校企合作五个方面着手,浅谈如何提高《基础会计》课程的教学效果,培养应用型会计人才。     

基础会计教学中思维能力的培养

基础会计是会计专业的入门课程,其所阐述的基本理论、基本方法和基本技能贯穿于整个会计学体系,是学习财务会计、财务管理及其他专业课程的基础.本文在借鉴PBL教学法和批判性思维教学法的基础上,探讨了会计教师在基础会计教学中应如何采用不同的策略,培养会计专业学生的思维能力和解决问题的能力.     

高职高专《基础会计》课程教学方法初探

<基础会计>是财经类高职高专开设的一门重要课程,如何将课程的教学内容顺利而又圆满地传授给学生,离不开有效的教学方法.笔者认为,在<基础会计>课程的教学过程中,应树立以学生为主体的教学理念,综合采用多种教学方法,充分利用现代化教学手段,切实强化实践教学环节,从而有效地提升该课程的教学效果.     

高校会计课程的教学方法——以长期股权投资为例

高校会计课程旨在培养具有一定的会计学理论素养和实操能力的实践性人才,优化会计课程教学方法,提高教学效果,是高校培养会计人才的必然要求。相较其他应用型学科,会计学科需要学生建立会计思维,不仅要"知其然",更要"知其所以然"。因此高校会计课程教学应当注重对学生会计思维能力的培养。基于这一背景,本文以高校会计课程中的《长期股权投资》章节为例,分析现阶段高校会计课程的在会计思维方面的教学方法上普遍存在的问题,并有针对性地给出对策建议,以期提高人才培养的层次和质量。     

关于《基础会计实务与实训》教学的思考与案例设计

本文阐述了如何在基础会计课程教学中融入思政要素,深入分析研究基础会计课程特点,充分挖掘会计科目中的思政要素,通过单元教学内容设计和思政教学设计,借助案例教学法实现整门课程的专业教学和思政教育,培养学生掌握专业技能的同时提高学生的专业素养。     

对基础会计教学思路的思考

基础会计是会计专业入门性课程,既是整个专业的基础,也是对会计专业建立信心的开始,如何让学生喜爱上这个专业从而感受到有趣的会计知识尤为重要.本文对基础会计教学的思路进行探讨.     

《基础会计》课程会计分录教学探讨

《基础会计》作为会计类专业的必修课程与一部分非会计专业管理类专业的选修课程,在会计教学中处于非常重要的地位。其中复式记账法下的借贷记账法是基础会计教学中的重点和难点,如何在教学中正确引导,使会计初学者能够顺利的掌握会计分录的编制方法,对于今后的其他会计课程的学习会产生积极的影响,本文结合教学实践就会计分录教学中的一些问题进行初步探讨并提出了一些解决办法。     

上好《基础会计》课程的几点思考

《基础会计》是会计专业一门重要的专业基础课,理论性、实践性、技术性和操作性都比较强,对会计专业的学生来说,这是一个崭新的知识领域。如何让学生了解和掌握这门会计入门课程的基本理论、基本知识和基本操作技能,并为他们进一步学习各种专业会计和有关管理课程奠定基础,应是《基础会计》课程教学的出发点和归宿。笔者结合多年的教学体会,谈谈要上好《基础会计》课,教师在教学中应注意的事项。     

Applying the Ignatian Pedagogical Paradigm to the Creation of an Accounting Ethics Course

This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as a framework to create a graduate-level accounting ethics course.     

略论如何在会计模拟实验教学中运用合作学习教学方法

本文针对会计模拟实验课程的特点,提出如何在会计模拟实验教学中运用合作学习教学方法,培养学生合作精神和团体意识,提高学生的综合能力.     

Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct

Although the AICPA Code of Professional Conduct emphasizes the importance of education in ethics, very little is known about how and when the Code and the topic of ethics can be presented to enhance the effectiveness of ethics-oriented education. The purpose of this research was to provide preliminary evidence about the ethical development of students prior to, and immediately following, such courses. We found that: (1) accounting students, after taking an auditing course which emphasized the AICPA Code, reasoned at higher levels than students who had not taken the course; (2) there were no differences in moral reasoning levels when accounting and non-accounting majors were compared prior to an auditing course; and (3) there was a significant relationship between the Seniors' levels of ethical development and the choice of an ethical versus unethical action. It was concluded that an auditing course emphasizing the 'spirit' of the Code can have a positive impact on the ethical behaviour of some of the future members of the accounting profession.     

完善会计监督职能的策略

随着我国财务管理体系和会计制度的改革,企事业单位对本单位会计核算和管理具有了更大自主权,如何正确运用和行使这些权力,实施有效的会计监督,是保障各单位领导正当行使其理财和核算自主权的重要手段.     

浅析作业成本法及其在我国的应用

新经济环境下,高科技加速发展、企业电算化、自动化程度迅速提高,管理观念与方式不断更新,传统的成本核算和成本管理受到冲击。我国正处在经济改革的大好时期,经济结构逐步转型,作为一种新兴成本核算模式的作业成本法,以其特有的优越性日益得到人们的瞩目和认可,在我国有着广泛的应用前景,但现阶段仍不具备适用作业成本法的成熟条件。     

How should information technology be covered in the accounting program?

Professional accounting associations, business schools, and accounting professors are increasingly faced with an important question: Which information technology (IT) competencies should be developed in accounting programs to train skilled professional accountants? Key references in accounting education show that advanced‐level training in IT is very important for accountants’ careers. Through content analysis, I investigate how Canadian CPAs are trained in IT. Results indicate that, postmerger, IT has lost ground in the CPA program. This could be mainly due to: (a) a larger coverage in finance, strategy, and governance topics; (b) challenges to promote and teach IT in terms of course development; and (c) a lack of recognition of and incentives for academic work on IT. Compared to some key players in accounting education, it appears that Canada has taken a different route with regard to the required IT competencies. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

新经济下会计计量模式的取向——公允价值

新经济的发展 ,新的经济业务 ,新的思想方法 ,对传统会计带来了机遇和挑战。会计环境的变化使传统的会计计量模式无法适应变化的外部环境 ,迫切的需要相应的变革。公允价值作为一种新的计量属性有其产生发展的必要性和合理性。     

Assurance of learning: The impact of business core course reviews on students’ scores on the comprehensive business exam for both internal and external comparative purposes

This study is the first to explore how business core course review sessions impact standardized test results. A statistically significant improvement in students’ overall scores of 16.5% was identified when core course reviews were conducted between Comprehensive Business Exam pre- and posttest dates. As a result, institutional results moved from slightly above average to the upper 15th percentile among institutions employing this exam. Additionally, scores for the economics, finance, management, and marketing core-course subject matter areas significantly improved. A review did not significantly improve scores in the accounting concept area. Implications for assurance of learning analysis are presented.     

谈对企业资产管理问题的分析

企业金融资产是其会计核算的重要内容之一,如何准确合理地使用公允价值进行会计计量,提高其会计信息的有用性,防止人为操纵利润,企业金融资产会计核算的一项重要任务.文章对现代企业公允价值计量提供会计信息的有用性进行了论述,并结合企业金融资产会计核算存在的问题进行了探讨.     

新世纪会计本科课程设置改革初探

随着经济全球化、技术制度革新加快及会计职业本身职业范围的扩大,对会计本科课程设置提出了新的要求。目前,我国会计本科课程偏重技能教育忽视素质教育和职业道德的培养。应增加文科教育课程,开设与企管、财经相关的辩论课或在有关课时中分离出一部分课时作为辩论课,减少会计专业课,增设会计案例课,以培养出符合社会需要的会计人才。