| 商业会计教学问题初探 |
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| 引用本文： | 聂林.商业会计教学问题初探[J].天津职业院校联合学报,2003,5(2):49-51. |
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| 作者姓名： | 聂林 |
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| 作者单位： | 天津市河西区职工大学,天津市,300203 |
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| 摘 要： | 目前成人高校开设的“商业会计”课 ,存在着教学内容多 ,而教学课时少的矛盾。解决这一矛盾的方法 ,一是压缩“商业会计”同“财务会计”课内容或方法相同的部分 ,二是讲究教学方法 ,采用科学的教学方法 ,用尽量少的教学时间 ,使学生尽可能多地掌握“商业会计”知识
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| 关 键 词： | 商业会计 批发商品流转核算 零售商品流转核算 |
| 文章编号： | 1009-2498(2003)02-0049-03 |
| 修稿时间： | 2002年12月20 |
A Modest Proposal on the Teaching of Commercial Accounting |
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| NIE Lin.A Modest Proposal on the Teaching of Commercial Accounting[J].Journal of Tianjin Vocational Institutes,2003,5(2):49-51. |
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| Authors: | NIE Lin |
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| Abstract: | There is a contradiction between more contents and less class hours in the course of commercial accounting in adult colleges. The ways to solve this problem are: the first is to cut down the same part of both the course of commercial accounting and the course of financial accounting; and the second is to use scientific teaching methods to shorten the teaching time in order to let the students command more knowledge in shorter time. |
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| Keywords: | commercial accounting business accounting on wholesale goods circulation business accounting on retail goods circulation |
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