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实习作业是基础会计、企业财务会计等财会专业课程学期末,由任课教师根据教材和学生实际设置的模拟反映企业某一会计期间(某月、某季度或某会计年度)的全部或主要经济业务,指导学生实践练习或考核的一种练习方式或考查方式。实习作业是培养财会专业学生掌握会计核算技能的重要途径,是全面考察学生综合学习结果,全方位反映教师教学效果的渠道之一。
The internship is basic accounting, financial accounting and other accounting professional courses At the end of the semester, the instructor according to the teaching materials and the actual set of simulated business reflects an accounting period (a month, a quarter or a fiscal year) all or major economic business , To guide students to practice practice or assessment of a practice or test methods. Internship training is an important way to train accounting students to master accounting skills. It is also one of the channels that comprehensively examines students ’comprehensive learning results and reflects teachers’ teaching effects comprehensively.