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会计课教学的方法如果恰当,能缩短教学时间,提高教学质量。现介绍几种启蒙教学的方法,供同行参考。 1、“导演”式教学法:教师站在讲台上讲课,有时也可以走下讲台当“导演”。例如讲述资金运用和资金来源的平衡关系时,可叫四名学生依次在黑板上写出四笔会计事项(按例题)集中反映资金运动变化的四种类型,教师必须注意每个学生能准确地把资金运用等额增减、资金来源等额增减、资金运用资金来源同增及同减的数字填入各该栏内。然后再叫一名同学把四种业务分栏相加,得出结果仍然平衡,这样,使学生认识到每笔业务引起资金
Accounting methods of teaching if appropriate, can shorten the teaching time, improve teaching quality. Now introduce several enlightenment teaching methods for peer reference. 1, “director” type teaching method: the teacher standing on the podium lectures, sometimes you can step down the podium as “director.” For example, when discussing the balance between the use of funds and the sources of funds, four students may write down four types of accounting items (by example) on the blackboard in turn to focus on the four types of changes in capital movements. Teachers must pay attention to each student accurately Equal increase and decrease in the use of funds, the same increase or decrease of sources of funds, capital sources with the same increase and decrease with the number of fill in the column. And then call a classmate to add the four kinds of business columns, the result is still balanced, so that students recognize that each business-induced funds