ACCOUNTING LEARNING MATERIAL AND METHOD OF USING ACCOUNTING LEARNING MATERIAL

摘要

PROBLEM TO BE SOLVED: To provide accounting learning materials that are intelligible, accessible and applicable for persons living in a business society as well as persons related to the accounting, have a relatively high game property, and allow the persons to intuitively acquire relationship between actual titles of account and an amount of money such as what type of items reflects any part of the amount.SOLUTION: The accounting materials comprise: a plurality of sets of subject cards 1, each set composed of a subject card 11 of a debit side and a subject card 12 of a credit side; a mounting sheet 2 capable of temporarily fixing the subject cards 1; and a random selector capable of randomly selecting any set of the subject cards 1. The mounting sheet 2 includes a frame-shaped interim transaction frame 21 capable of temporarily fixing and disposing respective subject cards 1. The subject cards 12 have connection structures that can be mutually connected in any of the vertical and horizontal directions or can be superposed in the thickness direction for each common title of account.SELECTED DRAWING: Figure 6