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《科目汇总表核算形式》教学过程(国外英文资料)
《科目汇总表核算形式》教学过程(国外英文资料)
Data worth having
From the usual study, accumulation and summary
Where there is a problem, there must be some
Please also criticize and correct me!
The teaching process of accounting form of account summary form
Dalian information management vocational school Li Zhiping
Teacher: in the last class, we studied the form of accounting voucher in the accounting form
Who would you like to answer? What are the main features of the bookkeeping form?
Student: the main characteristics of the form of accounting vouchers are that they are directly based on accounting documents for all economic transactions
Register the general ledger
T: so...
What type of business is applicable to this type of accounting?
Student: suitable for smaller scale
Fewer businesses with less business
Teacher: the answer is right
Did you have any questions about what you learned in the last lesson?
Student: No.
The contents of this lesson are contrasted so that students can understand and deepen their memory
(Section 9, 3 subjects: writing summary of accounting course summary table form the concept of Accounting)
Teacher: in the last class, let everyone preview this part after class
Which student can say something?
What is the form of accounting summary?
Student: account summary form
Also called accounting voucher summary form, accounting form
It is based on the accounting voucher
Prepare a summary of the account regularly (that is, a summary of accounting vouchers)
Then according to the summary sheet of the subjects
An accounting form of a general ledger
Teacher: just now, I gave you the concept of the book
Which student can understand what he means?
Summarize the main features of the accounting form and summarize briefly
Student: subject summary form, the form of accounting is to draw up the summary chart of account according to the accounting voucher
Then register the ledger according to the summary sheet
T: very well
For ease of memory, it can be expressed in the following fo
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