摘要
该文简述了会计实验课的发展过程;分析了会计实验课的现状与要求,认为过多地强调了凭证—账簿—报表的循环,缺乏对审核、监督和职业判断的重视;提出了“点、线、面”教学法的原理以及实施方法,并对该教学法进行了评述。
Accounting experimentation curriculum has an important position in the accounting courses,because of the characteristic of accounting specialty and social desire.The accounting conception can be understood gradually,and the correlative specialty knowledge can be trained synthetically by teaching method of ' point、line、Whole ',so this article analyzes and comments on this teaching method.
出处
《嘉兴学院学报》
2005年第S1期147-151,共5页
Journal of Jiaxing University
关键词
会计学
实验课
“点、线、面”
教学法
accounting
experimentation curriculum
' point、line、Whole ' teaching method.
