Analysis of computerized accounting systems and accounting problems encountered in teaching and Countermeasures

[Paper Keywords] Accounting Accounting Teaching

[Abstract] Accounting accounting work is the development trend, but also a required course for accounting students, this paper analyzes the accounting system in the accounting profession teaching, the problems encountered and the measures put forward in the accounting computerized system, how to strengthen and improve the effectiveness of teaching accounting issues in order to ensure that secondary school students in the class to learn discipline, you can better understand and apply accounting systems and methods.

With the development of science and technology, computer use has penetrated into all areas of computer data processing technology has been widely used in the field of accounting, while the generation of computerized accounting, but also the accounting officer from the heavy manual accounting freed, greatly improve the quality of accounting work and accounting work efficiency. computerized accounting are increasingly valued by the various units, the penetration rate is also increasing. Therefore, as college students in the class of employment, learning accounting, has become They cover a stepping stone to success, therefore, how to make students better teaching in accounting absorb and digest what they have learned, and flexible due to the use of computerized accounting software, accounting services, accounting education has become an urgent need to address the problem.

A computerized accounting system teaching content and teaching methods of the main problems (one teaching methods and teaching methods are backward traditional "blackboard + chalk" teaching method is difficult to meet the requirements of information technology courses. Demonstration operation and accounting software use of information systems analysis and design case, the programming reflects the effect of a large number of data analysis required in the multimedia classroom or laboratory teaching classes in order to improve the amount of information to obtain good results. Currently, many colleges and universities accounting information systems curriculum theory multi-class, practice fewer hours, on practical aspects of the application of information technology is not enough emphasis in accounting professional computer laboratory building is relatively backward, mainly in the lower computer hardware configuration, software version is older, outdated accounting software applications, information system development platform backward, slow to update the entire system etc. Therefore, to strengthen the construction of information courses, reforming teaching methods and teaching methods, training accounting students ability to apply information technology is imminent.

Second, the reform of teaching content computerized accounting system accounting teaching, we must first determine a good goal of this course, according to the teaching objectives to arrange teaching content. Computerized accounting system is relatively complex systems curriculum, teachers in the teaching practice only According to the arrangement of teaching content teaching objectives, curriculum content will not have the feeling of confusion, and secondly to the teaching content of accounting information systems standardization Research computerized accounting system should include both teaching content normative theory of teaching content, should also include experiments teaching content.

(A computerized accounting system is a normative theory of teaching. << Accounting computerized accounting systems based on Computer >> of this course is the basis for the accounting profession accounting students << >>, << >>, etc. Financial Accounting Professional knowledge-based lesson after sublimation, so the students themselves have a certain accounting basis, so pay attention when teaching first explain the concept and significance of computerized accounting, computerized accounting developments and trends, computerized accounting system composition and characteristics of the implementation of computerized accounting, internal control and audit of information technology, manufacturing resource planning (MRP and enterprise resource planning (ERP, so that the students of this discipline seems strange to have a basic understanding and contact from have learned the knowledge, so as to enhance the impression of the discipline.

2 computerized accounting system control and management letter explained computerized management accounting concepts, classifications and necessity, discusses their management accounting software, computerized accounting micro-management, computerized accounting macro-management, computerized accounting Safety management and computer virus detection technology to explore how the information under the condition of implementation and completion of accounting analysis, supervision, management and coordination of work, elaborate internal job setting accounting information system personnel division, content security degree of control, accounting information systems function standards.

3 computerized accounting system maintenance of computerized accounting system maintenance about the concept, classification and necessity to discuss the accounting information system maintenance hardware and software systems maintenance concepts, contents, characteristics and methods of accounting information system about data backup and recovery techniques and introduces a number of maintenance tools. enable students to simple treatment during the experiment, a variety of computerized accounting systems encountered technical problems.

(Two computerized accounting system specification experimental teaching accounting is a very practical subject, computerized accounting education with particular emphasis on practical ability and training.

(1) Accounting Software Applications experiments require students to learn to use the best of several current domestic accounting software such as UF, Kingdee and other routine accounting treatment, to master the use of accounting software, financial accounting of the general process, mastering the application software for payroll management, inventory management, sales management, current account management and proficient use of software for accounting work.

2 computerized accounting systems analysis and design of experiments require students to develop a system should have a password to log in, the master drop-down menu, finance division, account settings, enter the certificate, the certificate auditing, bookkeeping, billing, query, bank reconciliation, accounting statements and other functions. particular input module certificate request can be full-screen, multiple records, automatic numbering, any increase deleting records, there is a complete error checking measures.

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3 computer network applications, management and maintenance of experimental control the formation and maintenance of network hardware, network development and application of financial software, e-commerce accounting business processing.

Third, the reform of teaching methods of computerized accounting system (a widely used multimedia, networking and other information technology makes multimedia network teaching teachers within the limited class can impart a lot of knowledge to students, to make up for the lack of class teachers and students closely linked through the network together, the "Teacher - Network - Student." whereby students can achieve two-way communication and multi-directional communication, to achieve "equality in education, individualized" principle.

(Two full play to the role of case method further encourage teachers to enterprises, institutions, accounting firms and other real sector workout or achieve social part, close relationship between the business community and the education sector, one can rely on the strength of education and scientific research workers to help businesses solve some practical problems, the other teachers in the actual work to collect relevant information, accounting information compiled teaching cases, enrich the teaching content.

(Three emphasis on practice teaching schools should increase investment in computerized accounting systems laboratory, hardware, software, teaching needs to adapt to meet the needs of the development of information technology to enhance the abilities of students. Several times the purchase accounting software, so that students learn to operate at the same time, in finding jobs more competitive.

(Four working with students to do a better job of computerized accounting and medium-sized enterprises, please visit the corporate accounting staff to learn the software application experiences tell students to do more conducive to teaching students to master the content of computerized accounting, improve quality of teaching.

Four, computerized accounting systems courses in teaching should pay attention to the problems of computerized accounting systems course complicated, to get a good teaching effect should deal with the following issues:
(A choice of a good educational software as a teaching tool of computerized accounting systems course is a theoretical and practical strong emerging disciplines in the teaching process in order to achieve good teaching effect, you must select twelve kinds of good educational software as a teaching tool for students to practice what they learn better, the only way to truly combine theory and practice.

(Two Hands need to address the relationship between theoretical teaching and computerized accounting system is a very practical course, in order to enable students to quickly grasp the teaching content, you must combine theory and practice In practice digestion and understanding of the teachers taught theoretical methods of operation, procedures, not simply lectures, nor light-on, do not teach its principles and methods, only the classic is tinted to practice in order to achieve good results.

(Three lectures deal with the relationship between multimedia teaching demonstration in teaching to the proper use of multimedia teaching, taught with the theoretical lectures, multimedia presentations with the presentation, so as to achieve the perfect teaching.

In today's era of the information society, is also inseparable from the use of accounting software assistance. Therefore computerized environment, in addition to people outside the executive control of the body, many of the internal control methods implemented primarily through accounting software so the computer accounting , the control is no longer just focus on people, and became the first artificial process control, and the second, the raw data into the computer control, and the third, accounting information output control, fourth, human-computer interaction process control, the first Fifth, the connection between the computer system and other aspects of control, which requires our teacher, Professor Accounting at the door this lesson, you should focus on teaching methods, and methods in order in the classroom allows students to learn, learn, and Proficiency in the use of computerized accounting software accounting business services.

References:

[1] HUANG Changyong, Huang Guosheng Computerized Accounting basis [M] Shanghai: Lixin Accounting Press, 2002

[2] Chuang Ming to Accounting Research [M] China Financial Publishing House, 2001

[3] Huang Mingliang, Zhou Bin, Yang Wenjun About Accounting Management Accounting [J]. Computerized practice, 2000 (5:10 13.

[4] Zhang Zhongmin. Computerized accounting information system of internal control environment study [J]. Hebei accounting.

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