Teaching of Accounting

Abstract: This article begins by describing the current teaching Computerized accounting problems, mainly from the curriculum, course content, teaching methods, textbooks and educational software, teachers, practice teaching methods, teaching evaluation methods point of view were analyzed. In response to these problems, the paper proposes solutions to this problem.

Keywords: Accounting teaching Thinking

With the Computer information technology in the field of accounting applied more widely and in-depth, Computerized accounting programs has become a specialty of each school must set up a financial professional core courses. In the development of higher vocational education as a type of shoulder training for production, construction, service and management needs of the first line of the mission of highly skilled personnel, emphasizing the application of talent, the training objectives, teaching content, teaching methods, etc. have different distinct characteristics and undergraduate. universities have been Teaching has been Computerized since behind the times, how to make teaching adjustments to adapt to the needs of society, to develop a Computerized human resources for the needs of society? yet we have to think and explore.


First, the current computerized accounting problems in teaching

Lack of scientific curriculum. Computerized accounting course should be based on certain accounting, computer-based, systems development and other subjects on the set. But now many computer programs and institutions for the time to consider the accounting curriculum is not enough. As the knowledge of computerized accounting courses require a higher computer, the students master the basics of computer less than the case of computerized accounting teaching affected. For example, modules in the financial statements, the report definition formula requirements for students not just a good grasp of accounting knowledge, but also on the computer language and have some knowledge of Excel to master, so the curriculum can not be simply positioned in the operating skills, but also on certain computer technology.

Develop an unreasonable course now most of the teaching of content with a simple computerized accounting hand accounts from the accounts to the computer to do the transition. This computerized as the computer is just an accounting tool, manual accounting model to simulate completion of the original data processing tasks, still follow the traditional accounting cycle theory, ignoring the use of modern technology to change the traditional model, so in the computerized accounting teaching in such a situation occurs, students of the materials or machinery Input computer simulation training content for use financial software is a simple accounting information into a familiar, and for entry after the use of data processing is not familiar with, so that a simple computer operator is unable to adapt to the social development needs of Another , the course covers a narrower range of courses in most institutions only describes the accounting treatment of financial software and report management modules for purchasing, sales, costs, fixed assets and financial analysis and other modules few details.

Model of a single teaching method in teaching computerized accounting process, the basic machine with the use of the traditional school teaching. School teachers to explain to teacher-centered, hands-on class for students by teachers, repetitive operation, master on the meet the requirements. This teaching method is teacher-student interaction is not strong, can not stimulate the enthusiasm of students With the rapid development of technology, content and accounting procedures become increasingly complex, rigid, single mode of teaching has been unable to adapt to today's market and students needs, is not conducive to the students master the new economic era of accounting information collection, processing, transmission and disclosure, not better in the actual work on the exercise of accounting and oversight functions.

Lack of textbooks and educational software currently used in computerized accounting textbooks in the content is a simple financial software instructions, did not consider the curriculum and highlight the characteristics of financial professionals, a direct impact on teaching effectiveness. Teaching software in the current lack of instruction designed specifically for accounting software, most or all financial software company with a demo version of commercial software, and demo software is mainly single-user version of the software, students can practice the only stand-alone version, so for students will find unfamiliar network software, and software more than the actual user is online, which increases the difficulty of student employment in recent years some of the better conditions of schools began using the official online version of financial software as a teaching software, but the huge software costs are generally institutions unbearable, and not the official version of the software feature set to practice in teaching is not applicable.

Lack of qualified teachers. Computerized accounting course nature of the teacher should not only have the accounting knowledge, but also a certain amount of computer knowledge now, the institutions are mostly teachers from teaching after graduation, the expertise, the more one for computer technology lack of systematic study, Jidong accountant to understand the complexities of the computer less. In addition, many young teachers lack professional practice, lack of experience, for the computerized accounting applications in the enterprise is not very clear, only in the teaching process can learn to teach students according to their step by step operation, not to mention the practice, but it can not be integrated application.

Form a single practice teaching, the impact on students' professional judgments and professionalism training. Computerized accounting vocational training as the main form of professional practice and teaching, which mainly reflected in the materials section of the main, the practice of teaching content still according to discipline-based curriculum is set, from the perspective of professional positions appear scattered its contents. based training mainly to verify that the knowledge of books to verify, but the real job environment are involved in many of the economic needs of the business accounting staff to make professional judgments, the proof-of-way of training difficult to achieve the same time, the operating style of training, students will develop to meet some of the bad behavior is not conducive to the improvement of student learning initiative.

teaching evaluation methods unscientific. Accounting is a teaching theory and practice of teaching closely linked disciplines, the goal is to train students in practical ability of the comprehensive computerized accounting, therefore, should be two kinds of teaching in the teaching complement each other, combination, computerized accounting training goal, while in many institutions, the use of assessment methods, or examination type, the lack of a comprehensive assessment of student proficiency. This assessment methods focus only on results, the lack of the assessment process. For characteristics of computerized accounting profession of teaching, this assessment method is difficult to evaluate the actual teaching effectiveness, impact on student learning initiative. Links to free download http://www.hi138.com Second, computerized accounting solution Problems in teaching thinking

Curriculum. With the actual situation of vocational schools and students in the professional direction to achieve the basic social needs, computerized accounting should set the following professional courses: the basic course in public accounting profession, basic computer literacy, high-level language programming, accounting tools software, management information systems. In order to meet the requirements of modern enterprise and network, any of the professional elective courses include: internal control design, database theory, database modeling, accounting, software development technology (experimental), accounting software, network technology (experimental), financial information (experimental), accounting information systems analysis and design (experimental).

Materials to "self-based, supplemented by purchase." In order to ensure the quality of teaching should be based on "self-based, supplemented by purchase." Building materials should be carried out in stages, first choose the characteristics of materials suitable for students, the first textbook the simple case, then a relatively self-compiled by the teacher practice for students to complete operation, followed by selection of a good manual accounting simulation data, based on the hand in the conversion to computerized, so that applied computing of practice teaching, the department has a self organized teacher manual accounting information can later be used to simulate the practice computerized operation, and finally, by the time summer vacation the teacher-depth business unit or other forms of attachment to the enterprise, in the accumulation of a certain experience, organizational training teachers to prepare teaching materials.

Promote "student-centered" teaching methods in computerized accounting practice teaching, we should gradually strengthen the "student-centered" teaching methods of application, students are learning the protagonist, the teacher should be to break the conventional mode of teaching, create an environment so that students change from passive to active learning, more specifically, the classroom, teachers should design rich colorful teaching activities for students to actively participate, to take "heuristic" questions to guide students to think about, such as case studies, role playing, the software exercise, the students divided into groups, with students in internal audit, accounting firms and auditing training experience, write your own case, public display in the classroom and make their case solution to enhance the students practice the application of capacity.

Increase efforts to train teachers in computerized accounting, construction of "double" the quality of teachers in the team and part of the face behind the teachers' theoretical knowledge and practical skills, and should be comprehensive and systematic training to university education through , next business or accounting firm, auditing firm exercise, participate in "Double" training, etc., to develop "dual" backbone teachers, school teachers can also be related to the exercise of financial software company, involved in large-scale financial information systems implementation, through part-time basis to improve their practical teaching ability, financial and accounting software company to hire technical staff holding technical seminars for teachers, to hire a senior accountant, certified public accountants and software engineers as part-time teachers, curriculum and instruction in the practice of teaching students to practice.

Enhanced computerized accounting simulation training, classroom instruction and job requirements to achieve the zero. Computerized Accounting Training should focus on the simulation of. For the primary purpose of training students to improve skills and vocational skills, students complete a one or some post work with the comprehensive ability, that is, in professional positions to solve practical problems, so training should be done to simulate the full range of future work processes, work environment, job functions, job requirements in accordance with the simulation training, the real needs of classroom instruction and post close to the zero Specific practices: first select the practical accounting simulation data, grouping of students to each group as an accounting department, a member of the group's various accounting positions in accordance with the actual division of labor, Simulation Training in manual accounting on the basis of the students to the simulation laboratory simulation mode of operation of computerized accounting accounting business processing, so that students can simulate the actual accounting positions for skills training, teaching the theory in order to achieve close integration with the actual positions .

The establishment of effective teaching evaluation system because of the computerized accounting teaching practice teaching content more appropriate assessment methods should also change, should gradually establish a teaching practice to evaluate the assessment system. The practice of teaching quality evaluation is a very complex issue , the process is generally divided into two parts, evaluation and assessment results in the early teachers and students need to have a process of change, so should the results-based assessment, process evaluation, supplemented by analysis of research, combined with our training, identify needs evaluation factors, such as computerized accounting can be divided in the general ledger, reporting, payroll, fixed assets and inventory and other modules to set assessment criteria, the indicators should be quantified, to ensure fairness, and the formation of an index evaluation system. After the initial teachers and students After the familiar assessment methods should be process-based assessment, so that students can change attitudes, learn practical skills to enhance students' enthusiasm and initiative.

Accounting education reform is still a long way to go, need all the coordination, in order to train more high-level computerized accounting professionals, thus promoting the development of the cause of our computerized accounting. In short, the accounting Computerization is a strong operational discipline. teaching using a variety of teaching methods, teaching theory, combined with the cases, the students participate in comprehensive training, improve the abilities of students, to nurture students to become high level operation and management of practical talents. the rapid development of computerized accounting, which requires teachers to keep the accounting profession vocational schools teaching the theory and practice of teaching to explore, promote better teaching computerized accounting a new level. Share on free download http://www.hi138.com