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会计是一门理论性和操作性紧密结合的学科。通常情况下,文字的描写很难使学生理解深刻的含义,从而给学生学习相关概念造成一定的障碍。利用形象化的方式组织教学,能够将语言与文字不易表达的内容通过相关的图示展现出来,帮助学生对相关知识点进行理解、记忆和运用。在财务会计教学过程中利用图示法,将会帮助学生理解账户的对应关系,同时帮助学生建立相应的知识体系。
Accounting is a theoretical and operational closely integrated disciplines. Normally, it is very difficult for students to understand the profound meaning of the description of the text, thus giving students some obstacles to learning the relevant concepts. The use of visual methods to organize teaching can be difficult to express language and words through the relevant graphic shows to help students understand the relevant knowledge points, memory and use. The use of graphic notation in the teaching of financial accounting will help students to understand the corresponding relationship between accounts and help students to establish the corresponding knowledge system.