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作 者:饶明晓[1] RAO Mingxiao(School of Economy and Management,Puyang Vocational and Technical College,Puyang,Henan 45700)
机构地区:[1]濮阳职业技术学院经济管理学院,河南濮阳457000
出 处:《湖北广播电视大学学报》2018年第3期22-26,共5页Journal of Hubei Radio & Television University
基 金:濮阳职业技术学院院级科研项目"<会计电算化>课程‘岗证课赛’一体化教学模式改革的探索--以濮阳职业技术学院为例"(2017PYZYJK05)
摘 要:传统的会计信息化课程大多强调正向操作教学,即根据财务软件操作流程按部就班完成实验任务,不利于学生深入理解会计信息化的基本原理以及创新思维的培养。文章尝试性地将正逆双向操作教学法引入到会计信息化实验课中,从总账系统、采购管理、系统初始化这三个方面,详细介绍了实验资料的正、逆双向操作具体步骤,最后针对该教学方法在使用中应注意的四点事项进行了分析。The traditional accounting information course emphasizes positive operation teaching, carries out the experiment task according to the financial software operation process. It is not conducive for students to understand the basic principles of accounting information and the cultivation of inverse operation. This paper attempts to introduce the teaching method of positive and inverse bidirectional operation into the experiment course of accounting information, from three aspects of the general ledger system, purchasing management and system initialization, the concrete steps of the positive and inverse bidirectional operation of the experimental data, which are introduced in details. Finally, the four points that should be paid attention to in the use of the teaching method are analyzed.
分 类 号:G642.0[文化科学—高等教育学]
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