How to vocational secondary schools Accounting Simulation Practice.docVIP

How to vocational secondary schools Accounting Simulation Practice Abstract: Accounting Simulation Practice teaching is part of the accounting teaching a very important part, but in the current practice because of the teaching process information, internships conditions, apprenticeships and other issues, resulting in simulated practice in the teaching of accounting ineffective, this article will be how to deal with these problems are discussed. Keywords:: secondary vocational schools; accounting simulation; practice teaching; methods. First, current accounting practice teaching simulation problem 1, the accounting practice of teaching materials simulation system is not rational. Vocational secondary schools are now prevalent in the teaching materials used excessive emphasis on accounting, accounting supervision neglect issues. The existing accounting practice in the teaching materials are generally required to complete from the documents - books - Report of the cycle, based on original documents fill in voucher, and then the registration certificate under the accounting books, the last financial statements prepared according to the books, but omitted part of the audit oversight. This shows that in the textbooks did not give unreasonable and illegal accounting information for the identification of students to choose. This will cause students to ignore the concepts of accounting and audit operations, so that the accounting officer has failed to go to work. Also in the accounts under the new accounting standard dealing with accounting staff need to have more professional judgments. Such as: whether to adopt the sound principles of an asset, whether provision for impairment in the existing accounting practice in the simulation, there is no manifestation of the accounting professional judgments. 2, accounting more than the content of simulated practice, practice time is pressing, students overwhelmed, internships ineffective. Simulation of traditional accounting