我曾从事过会计的教学工作。在教学的实践中感觉到,在采用借贷记帐方法下,如能恰当地应用丁字帐户,对于提高会计教学效果,帮助学员较快地掌握所学知识,有着十分重要的作用。根据我的体会,把丁字帐户应用到会计教学中,大致有以下几个好处。 1、可使学员更容易理解有关的会计原理和较快地掌握某些会计规则。例如,资金平衡原理是会计原理中的一个重要内容。但是要使学员完全明白“虽然经济业务的发生有千差万别,但是资金运动的量变形式总不外乎四种类型,各种经济业务的发生不会破坏资金的平衡关系”这些道理.如果仅仅依靠口头的或文字的说明,则需要费较大的气力。我们利用丁字帐户,按照下列的图示,再加以举例说明,学员则比 I have been teaching accounting. In the teaching practice, I feel that under the method of debit and credit, the proper application of the T-Account can play an important role in improving the effectiveness of accounting teaching and helping students acquire a quick knowledge of what they have learned. According to my experience, the T-word account applied to accounting teaching, there are several benefits. 1, allows students to more easily understand the accounting principles and grasp some of the accounting rules faster. For example, the principle of financial balance is an important part of accounting principles. But to make the students fully understand that “although there are many different economic activities, there are always four types of quantitative changes in capital movements, and the occurrence of various economic operations will not undermine the balance of funds.” If these Relying on verbal or written instructions, you need to spend more effort. We use the T-account, according to the following figure, and then give an example, the students than