| 关于基础会计教学过程中两个问题的探讨 |
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| 引用本文： | 王小叶. 关于基础会计教学过程中两个问题的探讨[J]. 价值工程, 2009, 28(9): 47-48. DOI: 10.3969/j.issn.1006-4311.2009.09.016 |
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| 作者姓名： | 王小叶 |
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| 作者单位： | 泉州纺织服装职业学院经管系,石狮,362700 |
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| 摘 要： | 根据基础会计教学经验,结合学生在学习复合会计分录和借贷记账法中出现的问题,探究解决之道,以利于初学者的学习。
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| 关 键 词： | 基础会计学 复合会计分录 借贷记账法 账户结构 |
To Discuss on Two Problems in Teaching of Fundamental Accounting |
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| Wang Xiaoye. To Discuss on Two Problems in Teaching of Fundamental Accounting[J]. Value Engineering, 2009, 28(9): 47-48. DOI: 10.3969/j.issn.1006-4311.2009.09.016 |
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| Authors: | Wang Xiaoye |
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| Affiliation: | Department of Economics and Management;Quanzhou Vocational College of Weaving Dress;Shiashi 362700;China |
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| Abstract: | Accounting to teaching experience on fundamental accounting,the author discusses the habitual mistake and one problem,which are separately how to write compound accounting entry and how to analyze account structure of double -entry bookkeeping,during the course of college students' learning it.Then the paper solves the habitual mistake and the problem in order to make the beginners study fundamental accounting easily and improve their interests in it so that it will do good to their learning relevant subjec... |
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| Keywords: | fundamental accounting compound accounting entry double-entry bookkeeping account structure |
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