Practical Teaching on the Accounting.docVIP

Practical Teaching on the Accounting Abstract: The vocational institutions should strengthen the practical teaching, the article from an accounting simulation laboratory building, accounting, construction of teachers practice teaching, practical teaching content and cooperation with enterprises in such areas as accounting practice teaching were discussed. Keywords: accounting practice teaching; accounting practices; Accounting Simulation Experiment Because the characteristics of the accounting discipline applied to require the teaching of accounting students in a comprehensive and systematic manner not only to teach the basic theory of accounting and accounting methods, but also to pay attention to cultivating students to apply accounting theory and methods of accounting practices to solve problems. Traditional accounting teaching methods commonly used ‘words to express economic operations, T-shaped accounts explain the accounting treatment of’ teaching model, the teaching process is easy, it is still the main way of teaching of accounting. However, due to fiscal discipline than other social sciences have a stronger social practice, so in this mode of teaching the students train, once took to work, to face the practice a variety of accounting documents, books, reports, the face of numerous and complex financial operations, accounting procedures and methods, must become familiar with operation requires a longer adaptation and learning process. The face of increasingly fierce pressure from the accounting job market, many institutions are looking for ways to enhance students the practical operation of the accounting practices the ability to change the classroom teaching the theory and practice gap defects. Many institutions through a ‘going out’ the establishment of off-campus practice base practice, although able to play a certain role, but it is difficult to obtain satisfactory results internship, internship goals and quality is difficult to be guaranteed. The r