| 《初级会计》课程的一例课堂教学——以“如何组织原材料按计划成本核算”内容为例 |
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| 引用本文： | 徐汉萍.《初级会计》课程的一例课堂教学——以“如何组织原材料按计划成本核算”内容为例[J].黄冈职业技术学院学报,2006,8(1):52-55. |
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| 作者姓名： | 徐汉萍 |
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| 作者单位： | 黄冈职业技术学院,湖北,黄冈,438002 |
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| 摘 要： | 原材料按计划成本核算,是财会专业学生学习时遇到的“拦路虎”(难点内容)。怎样进行课堂教学使学生能迎难而上,在轻松的教学互动中掌握该知识点并熟练地进行操作。在教法上我的处理是:承前启后、对比分析;抓住重点、分层剖析;设例练习、加深认识;归纳小结、系统记忆;教学效果好。
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| 关 键 词： | 原材料 计划成本核算 课堂教学的组织 |
| 文章编号： | 1672-1047（2006）01-0052-04 |
| 收稿时间： | 2006-02-11 |
| 修稿时间： | 2006年2月11日 |
A Classroom Teaching on "Primary Accounting" |
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| Xu Han-ping.A Classroom Teaching on "Primary Accounting"[J].Journal of Huanggang Polytechnic,2006,8(1):52-55. |
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| Authors: | Xu Han-ping |
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| Institution: | Huanggang Polytechnic College Huanggang 438002 Hubei |
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| Abstract: | The raw and processed materials are calculated by the planned cost,which is the difficult point for the students majoring in financing and Accounting.Then,how to let the students grasp the key knowledge and operate skillfully,such as: compare and analyze;seize the key points;set examples and exercise;summarize and remember systemically.etc,so as to get a better result. |
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| Keywords: | Raw and processed materials predetermined cost calculation the organization of the classroom teaching |
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