Accountancy object teaching model system and application method thereof

A model system and intuitive teaching technology, applied in the direction of educational appliances, teaching aids, instruments, etc., can solve the problems of inability to visually express accounting principles, lack of means of expression, obscure and difficult to understand, etc.

Inactive Publication Date: 2010-01-13
孙刚
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  • Abstract
  • Description
  • Claims
  • Application Information

AI Technical Summary

Problems solved by technology

[0002] At present, accounting teaching is conducted by oral explanations, blackboard writing or slides. Due to the large number of accounting subjects and the balance between accounting elements, the use of explanations, blackboard writing or slides cannot express accounting princi...

Method used

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  • Accountancy object teaching model system and application method thereof
  • Accountancy object teaching model system and application method thereof
  • Accountancy object teaching model system and application method thereof

Examples

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Embodiment Construction

[0026] Further description will be made below in conjunction with the accompanying drawings. The accounting intuitive teaching model system is composed of a computer bookkeeping system and a teaching model, and the model bottom plate is connected to the computer bookkeeping system 5 through an interface 6 . The base plate of the model is divided into an inner zone 8 and an outer zone 7 . In the outer zone, A, B, C, D, E, and F related party communities corresponding to banks, tax bureaus, suppliers, customers, labor markets, and shareholders that have economic relations with the enterprise are set up. Each community can allocate corresponding resources, such as funds, commodities, and labor. The inner area is divided into six accounting element blocks of assets, liabilities, income, expenses, profits and owner's equity. There are several circuit sockets 4 plugged into the account module in each block, so as to connect each account module to which the accounting element belon...

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Abstract

The invention discloses an accountancy object teaching model system and an application method thereof, which belongs to accountancy teaching facilities. The accountancy object teaching model system consists of a computer accounting system and a teaching model, wherein a model bottom plate is divided into an inner area and an outer area; the outer area is provided with relation-party subareas having economic communication with enterprises; the inner area is divided into six accountancy element blocks; and relevant accountancy subject modules are inserted among the blocks. The accountancy object teaching model system and the application method thereof show accountancy subjects on the teaching model, adopt a physical model or a simulation card to express the content and quantity of relevant accounting subjects, display accumulation or increase/decrease change results through an amount indication device, are visual and easy to understand, cooperate with the computer accounting system to record operation processes, and automatically make certificates, register account books and compile reports and the like. The invention has the advantages of enabling students to understand and remember easily and greatly improving the teaching effects of accountant training.

Description

1. Technical field: [0001] The invention relates to an accounting teaching facility and its application method, in particular to an intuitive teaching model system and its application method. 2. Background technology: [0002] At present, accounting teaching uses oral explanations, blackboard writing or slides to teach. Due to the large number of accounting subjects and the balance between accounting elements, the use of explanations, blackboard writing or slides cannot express accounting principles visually. It is difficult for beginners to learn and understand, and it is difficult to understand, and they cannot form a systematic understanding of the overall picture of accounting principles. There is a lack of effective and intuitive means of expression in the study of accounting principles. 3. Contents of the invention: [0003] The purpose of the present invention is to design an accounting intuitive teaching model system and its application method. It can simulate th...

Claims

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Application Information

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IPC IPC(8): G09B19/18
Inventor 孙刚
Owner 孙刚
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