加强会计实训课的教学提高学生账务处理能力

摘要

会计实训是对会计课程理论内容的进一步完善和补充，具有实践性、可验证性、操作性强的特点，属于会计课程体系的主干课程。本文分析了财会实训课教学的意义，从理论上阐述了如何加强会计实训的教学，对会计实训课的组织形式及内容作出分析。%Actual training on accounting is the improvement and supplement for the theoretical content for accounting courses. It features on practical and verifiable and operational matters, which is the main course of accounting framework. The works focuses on analysis of the meaning of actual training on accounting from the side of theory on how to boost the teaching of actual training on accounting, and to explain the format and content to the course of actual training on accounting.