Teaching aid for accounting

G - Physics – 09 – B

Patent

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G09B 19/18 (2006.01)

Patent

CA 2734747

Disclosed is a learning system and method that allows students with basic literacy to learn essential principles of accounting. No prior learning in accounting is presumed or required. Using a simple business simulation, students develop an accounting system for themselves. The learning system and method employs many of the key human learning senses of visual, auditory, kinesthetic, gustatory and olfactory. By creating a three dimensional accounting system and continually telling the story of the business as it evolves, students are using all of the necessary senses for effective and lasting learning.

Linvention concerne un système et un procédé d'apprentissage qui permettent à des étudiants avec une aptitude à lire et à écrire de base d'apprendre les principes essentiels de la comptabilité. Aucun apprentissage antérieur de la comptabilité n'est présumé ni nécessaire. En utilisant une simple simulation dentreprise, les étudiants développent un système de comptabilité pour eux-mêmes. Le système et le procédé d'apprentissage utilisent un grand nombre des principaux sens d'apprentissage humains, tels que la vision, laudition, la kinesthésie, le goût et lodorat. En créant un système de comptabilité tridimensionnel et en racontant continuellement l'histoire de lentreprise alors qu'elle évolue, les étudiants utilisent tous les sens nécessaires pour un apprentissage efficace et durable.

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