在会计基础教学中如何引导学生编制会计分录

摘要

Preparation of accounting entries is the emphasis and difficulty in the teaching of basic accounting.To this end,the author on the accounting elements of accounts and account structure made thinking discusses Gagne's instructional design ideas and teaching theory as the basis,from the point of view of the teaching strategies for some accumulated experience and practice.%编制会计分录是会计基础教学中的重点和难点。为此,本人就会计要素、会计科目和账户结构作了思考,以加涅的教学设计思想和其他教学理论为依据,从教学策略的角度将平时积累的一些经验和做法展开探讨。