会计电算化教学中问题研究

Study on problems in the accounting Teaching

会计电算化是采用计算机替代手工记账、算账、报账及对会计资料进行分析和综合利用的现代化电子记账手段,会计工作在计算机领域中的应用。会计电算化促进了会计工作职能的转变,引起会计人员知识结构的变化和会计人员素质的提高。会计电算化是会计专业学生必须熟练掌握的一项技能,是一门实践性很强的专业技能课程。它要求学生将计算机和会计专业知识结合起来,由计算机自动登记明细账、总账、日记账,并由计算机自动算账、转账和结账以及编制各种会计报表,替代人脑对会计信息进行分析、预测、决策的过程。

The accounting computerization is the use of computer instead of manual accounting, accounts, accounting and modern electronic billing method analysis and comprehensive utilization of the accounting information, accounting work uses in the field of computer. The accounting computerization has promoted the change of accounting function, caused by the change of knowledge structure of accounting personnel and improve the quality of accounting personnel. Computerized accounting is an accounting skills students must master, is a very practical professional skills courses. It requires the students to combine computer and accounting professional knowledge, automatic registration ledger, general ledger, journal by computers,by the computer automatically accounts, transfer and closing and prepare accounting statements, process analysis, forecasting, decision-making of accounting information to replace the human brain.