填充图表法在中职会计坏账核算教学中的运用

Application of Filling Chart Method in Accounting Bad Debt Accounting Teaching in Secondary Vocational Schools

本文为解决当前中职会计坏账核算教学中出现的困境,提出运用填充图表法开展教学,阐述填充图表法运用的理论基础,介绍填充图表法在中职会计坏账核算教学中的运用步骤,以及促进学生对知识的理解、激发学生学习积极性、培养学生思维能力和解决问题能力的优点。

In order to solve the dilemma in the teaching of accounting bad debts in secondary vocational schools,this paper puts forward the teaching method of filling chart,and expounds the theoretical basis of using filling chart,this paper introduces the application steps of filling chart method in accounting bad debts accounting teaching in secondary vocational schools,as well as the advantages of promoting students’understanding of knowledge,stimulating students’learning enthusiasm,cultivating students’thinking ability and problem solving ability.