会计学原理课程"两性一度"设计  

Design of "High-Order,Innovation and Challenge" for Accounting Principles Course

作　　者：段玲卉[1] DUAN Ling-hui(Wuchang Institute of Technology)

机构地区：[1]武昌工学院

出　　处：《当代会计》2022年第19期106-108,共3页Contemporary Accounting

基　　金：校级课题“两性一度”混合式课程建设研究(课题编号:2022JY17);校级课题“五步法”模型对新业态收入确认与影响研究(课题编号:2021KY19)。

摘　　要：文章以教育部提出的一流本科课程建设高阶性、创新性及挑战度基本原则为切入点,对会计学原理课程进行了广度、深度、精准度上的设计,旨在培养学生解决复杂问题的综合能力和高级思维能力,重点探讨了会计学原理课程在精准度设计上注重课程思政的价值引领作用,并且以教学章节借贷记账法在工业企业中的应用为例,系统说明了结转分配分录这一深度设计的具体内容.Based on the basic principles of high-order,innovation and challenge in the construction of first-class undergraduate courses put forward by the Ministry of Education,this paper designs the course of accounting principles in breadth,depth and accuracy to cultivate students'comprehensive ability and advanced thinking ability to solve complex problems,mainly discusses the value leading role of ideological and political course in the precision design of accounting principle course,and take the application of the teaching chapter loan bookkeeping method in industrial enterprises as an example to systematically explain the specific content of the in-depth design of the carry-over allocation entry.

关 键 词：借贷记账法会计 分录结转 会计学原理课程 

分 类 号：F23-4[经济管理—会计学]