任务驱动式《基础会计》教学内容设计研究

A Research on the Design of Course Content of Task-Driven Teaching of Elementary Accounting

在对《基础会计》任务驱动式教学的现有文献进行回顾的基础上,对典型工业企业的业务循环、会计实务工作过程及其外在形式进行了分析,提出了一个以记账凭证、账簿和会计报表为教学项目,以会计循环为任务,有效整合任务与支撑性知识的教学内容设计方案。该方案明确了具体经济业务的类型和数量,便于在教学中落实。

After a review of extant literature on the topic of task-driven teaching of elementary accounting,this paper describes the business activities,real accounting work process in its content and external form of a typical manufactural business,then proposes a course design pattern with journalizing as its items and accounting cycle as its tasks,while also integrating the supportive knowledge to their corresponding tasks.This pattern clearly presents the types and volume of transactions,which facilitates the fulfillment in the course teaching.