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目前中职学校的《会计基础》都是使用中等职业教育国家的规范教材,在内容设计方面比较偏重对理论知识的介绍,其中有会计凭证,会计报表,财务处理的方法,会计工作形成模式、主要经济业务账务处理等等。不太注重会计实务的讲解和实行,老师在课堂中进行教学时,最大的困难就是如何把乏味的理论知识转变成为实际的会计案例,适当进行情景教学,有效的激发学生的学习热情,学和乐相结合,激发学生学习的积极性和主动性,这是老师的工作终点,也是本文将要讨论的重点。
At present, the “basis of accounting” in secondary vocational schools are both standard teaching materials that use secondary vocational education in the country, and more emphasis on the introduction of theoretical knowledge in content design. Among them are accounting vouchers, accounting statements, methods of financial management, The main economic business accounting processing and so on. Less emphasis on accounting practice to explain and practice, the teacher in the classroom teaching, the biggest difficulty is how to change the tedious theoretical knowledge into practical accounting cases, appropriate for situational teaching, effectively stimulate students enthusiasm for learning, learning and The combination of music, stimulate students to learn the initiative and initiative, which is the end of the teacher’s work, but also the focus of this article will be discussed.