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中等供销商业学校会计专业校外实习方法多种多样,有顶班、半顶班、跟班等方法。也有采用建立实习的方法。根据我们在伊川、太康两县实习的体会,我认为建立实习帐的实习方法比较好。实习学生以实习单位日常业务为内容,各设一套完整的实习帐簿,按照四个程序即:熟悉凭证,开设帐户,结转余额(把实习单位各帐户的上期余额结转过来便于记帐和制表),制证入帐。这样做有下面几个好处: 一、有利于学生接触实际业务,加深课堂所学的知识,避免跟班实习方法中人云亦云,依样画葫芦的弊病。二、有利于单位会计的辅导。学生在审核和制
Medium supply and marketing commercial school accounting professional off-campus internship methods varied, there are top class, semi-top class, classes and other methods. There are also ways to build internships. According to our experience in Icheon and Taikang counties, I think it is a good way to establish an internship account. Internship students to internship routine business as the content, each set a complete internship books, in accordance with the four procedures that are: familiar with the certificate, open an account, carry forward the balance (the internship unit of the previous balance carried over for easy accounting And tabulation), card system into account. There are several benefits to doing so: First, it is good for students to get in touch with the real business, deepen the knowledge they have learned in class, and avoid the bad habits of follow-up internship methods. Second, it is conducive to unit accounting counseling. Students in the audit and system