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2017-05-13 发布于浙江
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Financial Accounting 3 main courses of the arrangement of contents and teaching methods of.doc

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Financial Accounting 3 main courses of the arrangement of contents and teaching methods of

Financial Accounting 3 main courses of the arrangement of contents and teaching methods of [Abstract] In this paper, primary, intermediate and advanced financial accounting study the relationship between three major courses based on the analysis of the boundaries between the three courses, content arrangement, curriculum goals and teaching methods were discussed. [Keywords:] primary accounting; Intermediate Financial Accounting; advanced financial accounting; the content of arrangement; curriculum objectives; teaching method For the undergraduate financial accounting profession, the primary accounting, intermediate financial accounting and advanced financial accounting formed the backbone of the three-tier cascade structure, a complete knowledge of professional courses. If the three programs compared to building a whole system of accounting expertise in the ‘pyramid’, then, must be followed among the ‘progressive’ principle and arrangement of content in teaching materials for scientific division of labor and collaboration, avoid duplication; in teaching methods and means should be emphasized to meet the curriculum objectives to complete the course. However, the current contents of three courses, the existing teaching materials there is a certain degree of repetition, teaching methods need to be improved. This paper on the relationship between three courses based on the analysis of the boundaries between the various courses, content, arrangements and teaching methods were discussed. First, among the three courses of ‘pyramid’ Relationship From the entire financial accounting terms, the financial and accounting in order to provide information outside the main mission, which is the principal carrier to provide information of financial statements, and, whether it is the primary accounting, intermediate financial accounting or advanced financial accounting, the ultimate purpose of all the preparation of financial statements. Therefore, the financial and accoun