1、1Several Problems of Improving Accounting Teaching for Non-accounting MajorsAbstract: Accounting course is the required course of developing the quality of accounting for the students who major in economic management. They are the non-accounting majors. The teaching of the accounting course for the
2、non-accounting majors who major in economic management has a great amount of problems. Among them, the teaching target is not clear. This has caused the design of the teaching content as well as the selection of the teaching methods to be hard to adapt to the need of talent training. Therefore, in o
3、rder to improve the teaching quality of the accounting course for non-accounting majors, the subject teaching target should be adjusted. The teaching content should be integrated. The teaching methods and means should be renewed. In this way, it enables the goal clear, the content to be optimized an
4、d the method to be scientific. Key words: Non-accounting majors; accounting; course reform; teaching reformation 1 Problem Introduction Along with the gradual improvement of the socialist market 2economic system in our country, accounting has played an increasingly important role in the micro econom
5、ic management and macroeconomic management. Learning and mastering knowledge on accounting is very important to the students who are majoring at economic management non-accounting majors. In the contemporary society, the teaching of the financial accounting for the students who are major at economy
6、and management in institutions of higher learning has a great amount of problems. The students are of non-accounting majors. The problems are shown as the followings: the teaching objective is far from being clear. In particular, financial accounting teaching for non-accounting majors fails to disti
7、nguish its differences from the professional accounting course. in order to improve the teaching quality of the accounting course for non-accounting majors, the subject teaching target should be adjusted. The teaching content should be integrated. The teaching methods and means should be renewed. In
8、 this way, it enables the goal clear, the content to be optimized and the method to be scientific. The teaching content design and the teaching method selection can hardly meet the needs of talent training. 2 The Adjustment of the Teaching Objective of the Curriculum 3Course teaching goals determine
9、 not only the type of talents training and training direction, but also decide the design of teaching content. Strictly distinguish the difference between the accounting majors and the non-accounting major. This very important for accounting majors accounting teaching goal as it is to cultivate the
10、key to accounting major with the economic law and accounting management aspects. As for senior specialized talents in the teaching mode on the outstanding accounting theory and practice teaching and train students in economic activities, collect processing and produce the ability of accounting infor
11、mation as accounting majors implementation of accounting education purpose of students. It is to make them set up accounting thought and the way of thinking, through the accounting course teaching, the students can read (not prepare) accounting statements, can understand the accounting information e
12、conomy connotation, can use accounting information forecast decision, and through the understand accounting for its professional service to the purpose. But, from the perspective of the cultivation of the students ability, only above cognition seem to be enough for that. U.S. accounting education go
13、als inspiration may change the traditional accounting education mainly as it is the certified public 4accountant cultivate reserve force. However, in 1990 the United States accounting institute (AAA) by the United States in a eight accounting company funded studies of accounting education goals in t
14、he report puts forward new ideas, and points out that the purpose of the accounting education is not in cultivating students after graduation in a qualified as a professional. But in training of its qualified professional ability, ask the notice cultivate the students self-learning ability, make it
15、a lifelong learning. To sum up, as accounting majors accounting course teaching includes two aspects: one is through the accounting course of accounting professional students understand the generation of accounting information system, familiar with accounting language, and based on this, the trainin
16、g they understand the accounting information analysis of accounting information accounting information for economic management forecast decision provides basis for training students ability of two is according to need to keep learning relevant accounting knowledge ability. 3 The Integration of Curri
17、culum Teaching Content It is the primary task to determine the teaching content according to the teaching objectives in a reasonable manner. 5This is the first task to do for the reformation of the financial accounting teaching for the non-accounting majors. In terms of the traditional teaching of t
18、he financial accounting for the non-accounting majors, they would either choose the manner of “two integrate into one” or the manner of “three integrate into one”. From the perspective of “two integrate into one”, the integration refers to both the basic accounting and the financial accounting. Thes
19、e two parts of content are simple. From the perspective of “three integrate into one”, the integration refers to the basic accounting, the financial accounting and the cost and management accounting. However, both the manner of “two integrate into one” and the manner of “three integrate into one” sh
20、are the same characteristic. The same characteristic lies in the key to the teaching. The key to the teaching pays close attention to the determination and measurement of the accounting elements. The key to the teaching attaches high importance to the data source of the information. However, the key
21、 to the teaching has ignored the analysis and utilization of the accounting information. In this way, the teaching content can hardly have any effect on the students whose major is not accounting. The teaching content does not focus on the non-accounting majors. 6When the students have learnt the ac
22、counting knowledge, it is a normal situation for them that they do not quite understand what the accounting knowledge is talking about. Currently in terms of most of the accounting course, the teaching content confuses the students in the same way. This type of course does not work. Therefore, the f
23、ollowing improvements should be done on the teaching content of the financial accounting. The following improvements are shown here: 3.1 Teaching Content In the first place, in terms of the financial accounting content of the current accounting course, most of them are based on the teaching material
24、 of accounting professional financial. That is to say, they compile the teaching materials for the financial accounting of the accounting major based on the following compilation ideas: the assets, the liabilities, owners equity, revenue, fees and profits. In this way, they introduce the determinati
25、on of the accounting, the quantity and the method. The strength of this compilation method is that it has strong professional characteristics and it is relatively systematic. For the students who are majoring in the accounting, as they have already learnt the basic accounting course, they have some
26、basic knowledge on accounting in the first place. As 7the financial accounting is set as the single set curriculum, and there is a great amount of time, it would not be so hard for the students to learn the accounting knowledge in this case. In addition to this, through the learning of the particula
27、r curriculum, the students can have a deeper knowledge on the previous course (the basic accounting). On this basis, they have made good preparation for the learning of the successive course (senior accounting). However, this is not the case for the students that are not major in accounting. For the
28、 students who are of non-accounting majors, it is generally hard to learn the accounting science. Under this circumstance, according to the reality of the students that are of non-accounting majors, things should be changed. Part of the content of the financial accounting should be based on the requ
29、irements of the business circulation rules as well as the management requirements. In this way, the methods of accounting record should be taught. The specific contents have included the following courses. They are: cash circulation accounting and cash management, the circulation accounting of finan
30、cing and management, the accounting records and management of fixed assets and the project under construction, the accounting record and management of purchasing business cycle, the accounting record 8of production cycle and its management, the accounting and management of sales cycle as well as the
31、 formation and distribution of business accounting. 3.2 Compilation and Utilization of the Teaching Materials In the second place, it is about the compilation and utilization of the teaching materials. The teaching content is mainly shown in the teaching materials. The compilation and utilization of
32、 the teaching materials is as well one of the important aspects of the accounting teaching. As the teaching materials for the teaching of accounting for non-accounting majors, there is no need to have a great amount of theoretical introduction. Some of the theories and methods of accounting can be s
33、hown in the common language, vivid cases and the circulate exercises and so on. In order to expand the knowledge scope of the students as well as to stimulate the learning interests of the students, it is a good idea to add some expansion knowledge concerning the content of the chapter at the end of
34、 each chapter. In addition to this, accounting is a subject with relatively strong application property; it cannot be grasped until a great amount of training. Therefore, it is a good idea to provide a great amount of exercises that are of multiple forms at the end of each chapter in the teaching 9m
35、aterials. 4 The Improvement of the Teaching Method and Ways of the Curriculum In the teaching activity, the teachers should be advocated to lead the students. The students should be taken as the main subject. In terms of the teaching method, the teaching method that is of inspiration and interaction
36、 should be actively advocated. In addition to this, the case teaching method should be promoted in a wide area. In terms of the teaching methods, the modern information technology should be made use of in a full manner. Use the multimedia teaching methods. 4.1 Actively Carry Out the Teaching of Insp
37、iration and Interaction In the first place, actively carry out the teaching of inspiration and interaction. Using the teaching of inspiration and interaction can greatly motivate the learning enthusiasm, the learning activity and the creativity of the students. In this way, the teaching of inspirati
38、on and interaction really initiates the learning enthusiasm of the students. Considering this situation, in the process of learning activities, the teachers should pay attention to the learning method. The teachers should transform the teaching methods from the merely attention to “teaching” to “dir
39、ection”. On this basis, the 10teachers should guide the students to actively participate in the teaching process. In addition to this, the teachers should as well actively guide his or her students to think actively and also to learn with enthusiasm. From the perspective of the teachers, they can as
40、sign some extra-curriculum reading content to the students after class. The teachers and the students can discuss over the set topics and share their views. Teachers are able to put forward some questions and the guidance work. Or they are able to talk about their opinions on the discussed topics. I
41、n terms of the students, they should write down their point of views or even write dissertations on the topic. 4.2 Actively Advocate the Case Teaching Method In the second place, actively advocate the case teaching method. The case teaching method has played a significant role in the training of the
42、 comprehensive qualities of the students that are of non-accounting majors. However, in order to let this kind of teaching method to work and achieve the real effect, the following problems should be paid attention to. They are: (1) Firstly, the designed case should meet the teaching objective of the curriculum. The accounting case content of the non-accounting majors should be simple and easy compared to the
