对应会计主体和科目归集教学法

《中级财务会计》是会计学专业中最重要的一门专业课程,全面、透彻理解《中级财务会计》的基本理论和业务处理方法显得尤为重要。现有《中级财务会计》教材都是按会计要素排列,导致经济业务之间缺乏相应联系。对应会计主体教学法和科目归集教学法对相关业务进行整合,使学生对经济业务有更深刻的理解,以收到良好的教学效果。

Teaching methods of corresponding accounting entities and accounting subjects convergence

Mid -level Finance and Accounting co urse is one of the most difficult,but most important among the specialized series of accounting curriculums.It is vital to help students have a good understanding and grasp of the b asic theories,as well as business pr ocesses.Mid -level Fi-nance and Accounting teaching materials are compiled and arranged according to key accounting elements.As a result,there is lacki ng of relations between economic business processes.Leveraging the teaching methods of correspondi ng accounting entities and accounting subjects convergence to integrate related businesses,students would understand and master economic business much more profoundly,resulting in good teach ing effects.