Commercial Bank Accounting Classroom Teaching and Research.doc

Commercial Bank Accounting Classroom Teaching and Research [Abstract] commercial banks, accounting and financial accounting in terms of content, or the system, all have very different ways of combining the characteristics of commercial banks, the accounting profession of teaching is to improve the teaching effect of the key. In this paper, the author many years of teaching experience, to talk about the effect of improving bank accounting classroom teaching experience and recommendations. I. Analysis of Teaching Commercial bank accounting, one of the most obvious feature is its accounting process and business operations are consistent with financial accounting which is the biggest difference, so in the teaching process must be integrated with specific characteristics of commercial banks to implement the teaching of accounting. It is understood that, in the current commercial bank accounting teaching and learning process, whether it is teaching the content, or teaching methods in varying degrees, there are some problems, mainly in the following aspects: (A) The curriculum boring complicated, difficult to understand Commercial banks involved in the business of accounting more content and the complexity of its accounting methods also include both a single-entry bookkeeping, including double-entry bookkeeping, the current versions of teaching materials, most of the content presentation on the use of lengthy text, tables and accounting formulas ( accounting entries). If there are no teachers to effectively explain, students can not learn through their own reading and knowledge. Such as teaching, many banks involved in the exclusive accounting terms: ‘off-site collection commitments’, ‘exchange’, ‘the solution’ and so on, even if the teacher through the Great explanation on the length of the text without the aid of other teaching methods, is still make the students feel that the content of boring, hard to understand. The resulting pairs of students in the learnin