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本文针对经济管理专业学生在初学《会计学原理》中遇到的困惑,提出了两种简单易懂、可行性高的教学方法,即应用“左右记账法”和会计的语言学解释,使学生能够更直观地理解和应用《会计学原理》的基本理论和学科体系。应用“左右记账法”可以使学生能够更直观地判断账户方向,通过会计的语言学解释可以使学生理解晦涩难懂的会计学专业术语及相互之间的勾稽关系。
In this paper, two kinds of easy to understand and feasible teaching methods are proposed for students majoring in economics and management who are confused in the “Principles of Accounting”. That is to say, the application of the “accounting method” and the linguistic explanation of accounting , So that students can more intuitive understanding and application of “Accounting Principles” of the basic theory and disciplinary system. Apply “left and right bookkeeping ” allows students to more intuitively determine the direction of accounts, through accounting linguistic explanation can make students understand the obscure accounting terms and the relationship between the hook.