以“会计岗位”为模块的教学体系设计

Designing of Teaching System Built on "Accounting Post" Modules

传统的会计教学体系存在着教材繁琐、内容重叠、与实际会计岗位脱离的问题,为适应省时高效的教学需要,迫切需要构建与实际会计岗位直接对接,体现"会计岗位"特色的模块教学体系。笔者归并基础会计和专业会计的相关内容,模拟会计各个岗位的核算业务程序,将整套会计教学内容设计为九个教学模块并逐一阐述。

It＇s an urgent need to rebuild the vocational Accounting teaching system sine the complexity of textbooks, overlapping of the content and losing contact with reality have long been existed. In order to meet the needs of the efficient learning, the author sums up the related contents of basic Accounting and professional Accounting, and simulates the transaction procedure of every accounting post, then devises nine modules of Accounting teaching system and gives explanation respectively.