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本文通过对高职院校毕业生就业情况及目前社会上会计行业人才需求情况的调查总结出出纳岗位主要的职业能力要求,以此为依据进行教学内容的开发,创设出纳岗位认知、现金结算业务处理,银行存款结算业务处理这三项学习内容。并通过资讯,计划,决策和检查实施,以及评价等过程进行了具体课程的实施的探索研究,以期更好地发挥学生学习的主动性,对《出纳实务》课堂教学起到了突破性作用。
This article summarizes the major occupational ability requirements of cashier job posts through the survey of the employment conditions of graduates in higher vocational colleges and the demand of talented persons in the current accounting profession. Based on this, the development of teaching contents and the establishment of cashier position recognition and cash settlement Business processing, bank deposit settlement business deal with these three learning content. Through the process of information, planning, decision-making and inspection, as well as evaluation, we conducted a research on the implementation of specific courses in order to give full play to students’ initiative in learning and played a breakthrough role in classroom teaching of “cashier practice”.