Strengthen Accounting Professional simulated teaching students good quality of thinking.docVIP

Strengthen Accounting Professional simulated teaching students good quality of thinking [Abstract] vocational school books alone accounting profession of teaching, not to participate in simulated experiments, the college students is bound to nil result; in practical ability to obtain, based on the quality of students is very important to good thinking. [Keywords:] Accounting professional quality analog teaching thinking Accounting professional simulation teaching is to deepen education reforms, improve the quality of accounting teaching an important part. Actively carry out simulated teaching activities, students can broaden their horizons, enhance professional responsibility and political ideas of students to cultivate good qualities of thinking. 1, simulated teaching to integrate theory with practice, should be close to the topics of life, topics of a typical meantime, we should be thinking of the students the independence and integrity of the organic integration of Accounting professional simulated teaching, we must conduct social surveys, from the reality first-hand materials can only be a representation of a typical business questions. We are under various stages of simulated teaching needs of different enterprises in a large number of social surveys, the results were, whether state-owned enterprises, collective enterprises or private enterprises, foreign-funded enterprises, there are two situations: First, pay for materials, the purchase price from the beginning to the acceptance of storage until the process of accounting for supply. The second is to obtain ownership of the materials from the beginning until the materials were produced until requisitioned. Focusing on these two different situations should be treated differently. In the topics of, the preparation of such a business problem, ‘a group of manufacturing companies to buy materials, price of 10,000 yuan, 1,700 yuan VAT in order to pay the price of deposits, taxes and shipping 11.9 thousand