Abstract
In the current financial instructional design, the current technical means can only solve the theoretical problems such as “what” and “why”, and it cannot solve the practical problem of “how to do it”. To solve this problem, the sit-uation simulation technology was used to financial teaching, and the overall design of experimental teaching system was achieved according to the real situation and data of sample companies. The system focused on the design of the accounting system for one of the two subsystems. It not only included the design of traditional accounting and account systems, and the design of accounting services, but also enriched the design of accounting policies and accounting methods, as well as role-playing design. In particular, the ac-counting ethics projects, emergencies and coordination relationships were added, focusing on the training of students' judgment ability, coordination ability and innovation ability. The practice showed that situation simulation technology can achieve the experimental operating conditions and can solve the practical problem of “how to do it”. To sum up, this experimental teach-ing has certain operability.
Highlights
If the birth of accounting experiment teaching is passive, its development is initiative
According to the proposed experimental design scheme, the related situation of the sample enterprises are investigated, and the information and materials required for the establishment of the experimental teaching system are collected
The accounting system and the financial management system share a set of data, that is, a series of accounting vouchers, accounting books, accounting statements and other accounting data formed by a certain industrial enterprise financial accounting simulation experiment
Summary
If the birth of accounting experiment teaching is passive, its development is initiative. Accounting experiment teaching in China started in 1980s, and entered the stage of comprehensive construction after 1990s. Based on the related theories of the accounting situation simulation experiment teaching system, with the help of the existing theoretical knowledge and the actual needs of teaching, this paper designs the comprehensive simulation experiment teaching scheme of the financial situation of Northeastern University. According to the proposed experimental design scheme, the related situation of the sample enterprises are investigated, and the information and materials required for the establishment of the experimental teaching system are collected. Based on real material and data, we put forward the overall design idea, objectives and principles of financial scenario simulation teaching. By establishing the experimental tutorial and experimental operation instruction book, we link all experiments to form a complete experimental iJET ‒ Vol 13, No 7, 2018
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