Construction of Vocational Accounting Lab.docVIP

Construction of Vocational Accounting Lab [Abstract] Experimental Teaching is an important part of the reform of accounting education is to develop practical and effective way of accounting professionals. I light of its own teaching practice, from the experimental model, teaching materials, content, methods and teacher qualifications in the vocational building started to explore the accounting lab. [Keywords:] accounting laboratory; manual simulation; computerized simulation experiment Accounting is an emphasis in practice, the application of the subjects. Higher vocational education aimed at nurturing meet the needs of society practical accounting talent. However, the accounting of the seriousness, complexity makes it difficult for students to practice off-campus units to fill out documents, registration books, and the preparation of statements such as the actual operation and can not understand in a short period of internship positions in various corporate finance department a specific work. Therefore, I believe that the building of the accounting lab, will finance the operational activities of enrichment in the pre-designed simulation experiments of accounting information, to enable students to master accounting practice through simulation experiments in the various skills, after all, a practical work to enhance students ability to effectively and feasible way. This article will seek to establish the accounting laboratory in higher vocational colleges to achieve theoretical teaching and practical teaching into ways to combine. 1, experimental model Experimental model of traditional accounting is often dominated by hand operation. However, in this information age, computers in the corporate finance work, to play an increasingly important role in many enterprises have achieved computerized accounting information system. Therefore, accounting for cultivating talent, while stressing on the basis of the traditional manual mode, accounting, computerized acco