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前言:众所周知会计学科是一门实践操作性很强的学科,传统的课堂教学已经不能满足学生对技能的掌握,所以会计理论教学必须与会计实训紧密配合才能提高学生的实际应用能力。一、背景《基础会计》课程主要介绍会计概述、会计要素与会计等式、账户与复式记账、借贷记账法在工业企业中的运用、会计凭证、登记账簿、财产清查、财务会计报告、会计处理程序和会计假设与会计信息质量要求等内容。课程内容紧跟会计改革的步伐,紧贴中职会计专业就业岗位能力要求和当
Preface: As we all know, the accounting discipline is a highly practical subject. The traditional classroom teaching can not meet the students ’mastery of skills. Therefore, the teaching of accounting theory must be closely coordinated with the accounting training to improve students’ practical ability. I. Background The “Basic Accounting” course mainly introduces accounting overview, accounting elements and accounting equations, account and double entry accounting, the use of debit and credit accounting in industrial enterprises, accounting vouchers, registering books, property inventory, financial and accounting reports, Accounting procedures and accounting assumptions and accounting information quality requirements and so on. Curriculum content closely follow the pace of accounting reform, close to the job requirements of secondary accounting professional job requirements and when