职高财会专业学生登记账簿能力提高的途径研究

On the Ways of Improving the Ability of Accounting Students to Register Account Books in Professional High Schools

在多年的财会专业教学工作中,发现部分学生在技能操作中存在问题:基本理论过关,能熟练填制记账凭证,但登记账簿始终是个难点,这也是每年高考分值集中的地方。为此,教学中教师应以鼓励为主,由易入难,循序渐进,采用案例教学法分析主观、客观的原因,结合教学实践,总结出相应的处理措施;转变学生学习方法,变"要我学"为"我要学会";师生互动,从平时的教学实践入手,全面提高学生登记账簿能力,提高技能操作水平。

In many years of accounting major teaching work,it is found that some students have problems in skill operation:they have basic theory,and can be skilled in filling out accounting vouchers,but the registration of account books is always a difficult point,which is also the concentrated place in annual college entrance examination scores.So teachers should give priority to encouragement in teaching,from easy to difficult points,step by step,use case teaching method to analyze the subjective and objective reasons,combined with teaching practice,and summarize the corresponding measures.To Change students’learning method from"want me to learn"to"I want to learn",the interaction between teachers and students should start from teaching practice at ordinary times,to comprehensively improve the students’ability to register account books,and improve the skill level of operation.