研究会计账户教学方法的意义

在对会计主体发生的经济业务核算的过程中,会计账户是非常重要的工具,所有的会计信息都存放在账户中,并通过账户进行传递,所以,准确掌握各个会计账户,对于完成会计核算职能,保证会计信息质量具有重要的意义。论文根据教学实践分别研究和介绍了形而上学的会计账户教学方法和辩证的会计账户教学方法,在对两种教学方法进行比较的基础上,强调对辩证的会计账户教学方法的推广。

Research on Teaching Method of Accounting Accounts

Accounting accounts are very important tools during completing the economic business accountings in an accounting subject,because all financial information of the accounting subject are stored and transferred by them.It has important significance to control all accounting accounts accurately for completion of the accounting function and ensuring the quality of accounting information.It is researched and summarized the Metaphysic and Dialectic teaching method on accounting accounts according to teaching practice of the author in this paper.The essay places a higher value on the Dialectic teaching method by comparing.