财会工作者都有深切体会,在会计核算过程中,日常的和大量的工作是记帐和算帐。记帐这一工作。有些人认为很简单,其实真正能够把帐记好,达到完全符合记帐规则和簿记的要求不是十分容易的事,它和别的技术工作一样存在着质量和掌握基本功的问题。早在本世纪三十年代,上海立信会计学校培养会计人才的方法,首先就是抓记帐这道工序,在其整个二年的学制中,抽出三分之一的时间,专门讲授《初级簿记》,着重学习记帐方法和有关记好帐的技能。并以实践为主、理论为辅的教学方法,采取由学校向厂家、商号挂钩,签订劳务合同,代办一切建帐、记帐,算帐等会计业务,并指派学生分工包干,学校老师则负责具体指导,解决疑难问题。年度终了,根据厂、商盈利总额,由厂、商按合同规定,支付学校一定酬金。学校对酬 Finance and accounting workers have a profound understanding of the accounting process, the daily and a lot of work is accounting and accounting. Billing this job. Some people think it is very simple. In fact, it is not so easy to really keep the account and meet the requirements of the accounting rules and bookkeeping completely. It has the same quality and basic skills as other technical work. As early as the 1930s, Shanghai Lixin Accounting School’s method of training accounting personnel, the first is to capture the accounting process, in its entire two-year school system, out of one-third of the time, specializing in teaching “primary bookkeeping” , Focusing on learning accounting methods and the skills to record good accounts. And practice-based, the theory supplemented by the teaching methods, to take the school to the manufacturers, firms linked to signing labor contracts, all charge d’affaires accounting, accounting, accounting and other accounting services, and assign student division of labor, the school teacher is responsible Specific guidance, solve difficult problems. At the end of the year, according to the total profit earned by the factory and the trader, the factory and the trader shall pay the school certain remuneration according to the provisions of the contract. School pay