会计学的视觉化教学研究

Study on Visual Method in Accounting Teaching of Geological Exploration Institutions

人的各种感觉机能中视觉在学习中起的作用最大,人们在学习知识的过程中,观看图象比阅读文字学习效率更高,效果更好。文章论述了会计学视觉化教学的必要性,并分别通过折旧原理、成本计算原理、借贷记帐原理三个会计视觉化教学的范例,介绍了会计视觉化教学的一般方法,指出会计的视觉化教学的实质是模型化。

Vision plays a great function in the process of learning knowledge among all the sense functions, and watching pictures has higher efficient and better results than reading words in learning. The paper introduces the general methods via three fundamentals of teaching examples, this is: depreciation; costing; as well as on loan and keeping accounts.