模拟实验教学法在固定资产会计教学中的具体运用

我国传统的会计教学方法一直是以理论讲授为主,忽视会计知识的应用。模拟实验教学法是解决课堂教学中理论联系实际的有效途径之一。模拟实验教学法基本流程是,采用案例教学,让学生扮演其中的角色,在会计电算化模拟实验室,采取会计软件手段完成企业日常账务处理流程,达到提高学生运用所学管理知识解决问题的能力。

Application of Simulation Experiment Teaching on Teaching of Fixed Assets Accounting

Traditional teaching method on accounting in China always focuses on lecture of theory but neglect the application of accounting knowledge.Simulation experiment teaching is one of effective ways to link theory with practice in classroom teaching.The basic procedure on simulation experiment teaching is to take case teaching,letting students play the roles,and to employ accounting software to complete the process of routine accounting treatment in simulation laboratory of accounting computer,and finally impro...