首页|用T型账户和图示结合法解决《成本会计》教学中的难点——辅助生产费用的分配

用T型账户和图示结合法解决《成本会计》教学中的难点——辅助生产费用的分配

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《成本会计》课程一直被学生认为是会计专业课中方法体系比较复杂,应用性突出的比较难学的专业核心课程,该文结合作者的教学实践及体会,阐述了如何用T型账户和图示结合法帮助《成本会计》中关于“辅助生产费用的分配”教学,并说明T型账户和图示法在提高《成本会计》教学中的重要作用。
The Approach of T Type Account with Graphic Method to the Difficulties in Cost Accounting Teaching ---The Distribution of Auxiliary Production Cost Sanya Polytechnic College
Cost Accounting is always considered a applicable core course among all accounting courses, which is hard to master for it' s more complicated with different problem -solving methods. According to the author's own teaching practice and comprehension, the paper is elaborated on the usage of the approach of T type account with graphic method in the teaching of the distribution of auxiliary production cost. The significant role of this approach in improving cost accounting teaching is expounded in a detailed way as well.

cost accountingdistribution of auxiliary production costT type accountgraphic method

高银霞

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三亚理工职业学院

成本会计 辅助生产费用的分配 T型账户 图示法

2012

致富时代(下半月)
广东省农垦总局

致富时代(下半月)

ISSN:1004-0447
年,卷(期):2012.(1)
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