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在教学工作中,讲授工业会计的一般不涉及商业会计,讲授商业会计的不提工业会计,但实际上有的工业企业已开始办商业,商业企业办工业的为数也不少,这就要求会计人员必须较全面地掌握不同专业的会计核算知识,才能胜任工作。工业企业和商业企业在会计核算上存在着某些差别,但也有共同点,如果在中等会计专业教学中增设30～40课时,讲授生产过程的核算,就可以把工商企业的会计课程统一起来,使学生获得较全面的企业会计核算知识。但是,进行上述教学改革,目前存在着一些困难。首先,工商企业会计科目的名称不同,如国营工业的低值易耗品,商业称为家具用具;工业企业
In teaching, the teaching of industrial accounting generally does not involve commercial accounting, teaching commercial accounting does not mention industrial accounting, but in fact some industrial enterprises have started to do business, commercial enterprises do a large number of industries, which requires accounting Personnel must have a complete grasp of accounting knowledge of different professions in order to be qualified for work. There are some differences in accounting between industrial enterprises and commercial enterprises, but there are also some commonalities. If 30 to 40 additional hours are added to the teaching of secondary accounting to teach the accounting of production processes, the accounting courses of industrial and commercial enterprises can be unified, Enable students to obtain a more comprehensive knowledge of corporate accounting. However, at present there are some difficulties in carrying out the above teaching reform. First, the names of business accounts vary, such as low-value consumables for state-owned industries, furniture, and furniture, and industrial enterprises