Differential cost accounting courses teaching seminars

Abstract: The difference in education is to students under the guidance of teachers according to their interests and needs of the community to select "combination package" to build their own knowledge structure. Based on this goal, combined with the cost accounting of teaching experience, the authors differentiated teaching on the course were discussed.

Keywords: cost accounting, teaching, differentiated

Cost accounting as the accounting profession one of the main course, the accounting profession is an important part of the curriculum, its main feature is the theory of strong, relatively complex methodology and applications of outstanding traditional teaching and learning process, there are many contradiction, very prone to poor students, the phenomenon of unsatisfactory results. The cost accounting is to be differentiated teaching under the guidance of teachers, cost accounting practice to distinguish course knowledge of the basic points and improve and expand the point-point, change the traditional teaching of the "one size fits all" model, in order to meet the needs of the community as the basic starting point, through various means to mobilize the interest of students completed the course of self-knowledge structure to build. The first step is to differentiate the teaching learning of complex stratified.

A hierarchical teaching is the essential means for differentiated teaching

The so-called hierarchical teaching is that teachers in teaching students according to the current level of knowledge, ability and potential of the students were divided into groups of similar level, and distinguish between these groups, the ability of the teacher and the appropriate interaction of layered strategy to be to improve. This way of teaching can change the classes taught under ability of students to "hungry" weak students "too much" bad situation, in line with Confucian ideas of "individualized", "vary" in educational thinking , is the essential means for differentiated teaching.

Of course, the implementation process should not place undue reliance on fixed standards of teaching, to try for the achievement of outstanding students to develop a clear incentive mechanisms, and students to discuss course content, to try to get different levels of students increased. With the students discussion of learning objectives, according to the academic development of learning goals for each student. to discuss in class and student learning goals, to make major changes in teaching should also seek the views of students, in order to progress the establishment of incentives for students, and students to discuss , the selection of learning materials, etc., to change the teaching of teachers according to teaching programs, while also encouraging students to free expression of ideas or opinions.

Second, the module teaching is an important platform for differentiated instruction

Modular teaching is to improve the quality of workers and the ILO's ability to develop training modules, curriculum special ability it as a unit module, the whole process of teaching modules around a start to the student, teacher-led, teacher the process of teaching the module from the organization, coordination, role model and guide. Modular teaching the theory and practice of teaching operations organically combine teaching and emphasizes practical operation. A module in one time period to complete the theoretical knowledge from basic skills to all the teaching content, step by step, learn while training, to make up about the lack of separation of training too, can have a multiplier effect.

Cost accounting is a set of knowledge, technical and practical applications in one discipline, so it's modular design should be to "highlight the vocational school characteristics, develop their professional capacity" as the general guiding principle, to change the traditional teaching of the curriculum pay attention to a two-day intervals, in order to facilitate better position to absorb the lesson the students knowledge of the contents of the practice, the two courses will be arranged within a week two days in a row or in a long time to complete, easy to make teachers project training arrangements, to avoid the next lesson with the teacher a long time to review the contents of the last time, students have a longer period of time to adapt to a class of contact and training of the phenomenon, so that is more conducive to the students the knowledge to build a continuous system, we put the entire contents of the cost accounting cost of the project is divided into basic accounting, basic method of manufacturing cost accounting, cost accounting of the basic methods of non-manufacturing sector and several non-manufacturing costs of the four modules of general accounting.

Third, the team is an important form of teaching for differentiated

During the differentiation process of teaching, teachers should pay attention to students' ability to pass by the knowledge, skills and development of intelligence, ability to combine innovation and the students play and creativity, the students have all the qualities to be effective development and training, teamwork is an important form.

Cooperative learning (collaborative learning is currently one of the hot educational psychology, known as the study of contemporary educational theory and practice the greatest impact, the results up to one of the areas of cooperative learning content related to several levels of content: ( 1 Cooperative learning is a group as the main teaching activities, (2 cooperative learning is primarily a peer cooperation and mutual assistance between the activities (3 Cooperative learning is a goal-oriented activities (4 by the award of cooperative learning emphasizes collective , but also attach importance to the division of individual responsibility (5 cooperative learning students of the dominant position of the more prominent and therefore can be said that the concept of cooperative learning is integrated into the team concept. Links to free download http://www.hi138. com
The students divided into study groups, students in the gender balance, performance differences and other factors, the study group is only available to the business of accounting information, to arrange for members of the group assigned the role of accounting functions, sub-accounting procedures and the role of verbal rehearsal report calculated a result, comprehensive score by teachers, rewarding outstanding study group, by the group named its outstanding members, change the traditional teacher blindly about "such a" passive situation, so the ability to accept students with good counseling and lead to poor acceptance students, training students in team spirit as well as issues of "why" and "how" of active thinking. the implementation process can indicate the highest scores, grade point average and the most improved team performance member of the registration form to urge and encourage students to achieve purposes.

The book's three key knowledge points (species law, and sub-step batch method or a more specialized form of content Duankao emphasis and prominence in the evaluation of the implementation process on the part of the evaluation can also be used "with Groups with results "approach, to the same study group under the mandatory targets, the use of the same class or student dormitory with the advantage of good scores to urge other members to learn of the counseling, the use of students and do not want to hurt others, Yoshikatsu psychology, in a certain extent, the overall style of study to enhance the class play an active role.

Fourth, the joy of learning is important for the purpose of differentiated instruction

Happy learning concept is for students to create a lively, happy learning environment. Fun learning is integrated into the game to learn the circumstances to allow students to receive learning in a happy, happy in the learning experience for example, to simplify the batch method, the two accounts of accounting and the role of a breakdown of the sub-accounting commitment, it will help students understand the accounting of the "parallel registration" and "accounts consistent with" rule, re-use way teachers and students exchange roles, the entire rehearsal by the group members accounts processing, by other groups of students and teachers have to judge the restructuring of business processes are correct and smooth, both to consolidate the expertise of the master, but also in the "play" an active process in the classroom atmosphere, and also training students skills, improve team spirit.

Adhere to the implementation of such plans, courses of study not only help individual students as well as conducive to self-management skills and ability to exercise, to enhance the overall quality of students have great benefits.

V. Summary
In summary, the author of "listening, speaking, training, play" multi-directional differentiation to achieve cost accounting teaching in this way, attention to student interest, motivation, in teaching the "students like cost accounting" concept to design their own teaching, through the implementation of differentiated teaching model, does feel in mobilizing the enthusiasm of students, improve their ability to be cost-benefit accounting, to some extent to achieve professional competence of students to enhance teaching and achieve the expected differential the target.


[1] Liu triumph. China's accounting undergraduate education assessment model selection [J]. Accounting magazine, 2009, (5:111-112.

[2] Li Yan. Modular Teaching Higher cost accounting [J]. Vocational Education Research, 2008, (10) :69-70. Links to free download http://eng.hi138.com

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