Methodology of accounting teaching

Details Methodology of accounting teaching Methodology of accounting teaching

G - Physics

09

B

G09B 19/18 (2006.01)

Patent

CA 2616124

An accounting teaching methodology using a simulation module is disclosed in which processes are included to generate journals, ledgers and financial statements. Various inputs are allowed throughout the processes for students to perform entries at various stages. The simulation module is invented to complement traditional teaching and learning of accounting, enabling teaching and learning in an effective manner so that at the end students are able to understand accounting concepts and accounting cycles and to construct by themselves the relevant financial statements in addition to displaying said financial statements automatically. Students should also be able to perform all the processes involved leading to the financial statements after being properly taught or trained by using the invention.

On décrit une méthodologie d'enseignement de la comptabilité, qui emploie un module de simulation mettant en oeuvre des procédures de production de journaux, de grands livres et d'états financiers. Diverses entrées sont autorisées par les procédures, qui permettent aux apprenants d'effectuer des saisies à différents stades. Le module de simulation est inventé pour compléter l'enseignement et l'apprentissage classiques de la comptabilité, et permet d'enseigner et d'apprendre de manière efficace de sorte qu'à l'arrivée, les apprenants puissent comprendre les principes généraux et les cycles comptables et construire eux-mêmes les états financiers pertinents et, de surcroît, les présenter automatiquement. Les apprenants pourront également accomplir toutes les procédures complexes menant aux états financiers après un enseignement et une formation appropriés dispensés selon la méthodologie de l'invention.

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