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会计核算程序是指从取得原始凭证到编制会计报表的一系列会计核算程序的步骤和方法。在几年的中职会计教学中,结合学生的实际情况,本人总结并采用“三步教学法”,帮助学生明确记账凭证核算程序和科目汇总表核算程序在核算步骤,优缺点和适用范围中各自的不同点,使学生掌握按单位具体情况设置会计核算程序的基本知识和技能,以求取得最佳的教学效果。
Accounting procedures refer to the steps and methods of obtaining a series of accounting procedures from obtaining original documents to preparing accounting statements. In a few years of secondary accounting teaching, combined with the actual situation of students, I summarize and adopt the “three-step teaching method” to help students clear accounting voucher accounting procedures and subjects summary table accounting procedures in the accounting procedures, advantages and disadvantages and scope of application In their respective differences, to enable students to master the specific circumstances of the unit set up the basic knowledge and skills of accounting procedures, in order to achieve the best teaching results.