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
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
高银霞1
作者信息
摘要
《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。
Abstract
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.
关键词
成本会计/辅助生产费用的分配/T型账户/图示法Key words
cost accounting/distribution of auxiliary production cost/T type account/graphic method引用本文复制引用
出版年
2012
NETL
NSTL
维普
万方数据