错账更正方法总结错账更正法说课课件一等奖通用

2023-05-06 00:00:00 小编：你好打工人采访

总结不仅仅是总结成绩，更重要的是为了研究经验，发现做好工作的规律，也可以找出工作失误的教训。这些经验教训是非常宝贵的，对工作有很好的借鉴与指导作用，在今后工作中可以改进提高，趋利避害，避免失误。什么样的总结才是有效的呢？以下是小编收集整理的工作总结书范文，仅供参考，希望能够帮助到大家。

错账更正方法总结错账更正法说课课件一等奖篇一

早上好！

今天我说课的课题是错账的更正方法。下面我将从教材、教法与学法、教具准备、教学程序、板书设计几个方面对这部分内容进行说明。

一、教材分析

（一）教材简析

本课选自云南科技出版社《基础会计》第七章第一节的内容。主要介绍错账的三种更正方法，该内容是会计人员在实际工作中必须掌握的技能，同时也为学生今后的模拟实习打下一定的基础。

（二）教学目标

根据本节课的内容及特点，以及教学大纲的要求结合学生的实际情况，确定本节课的教学目标。

1、知识目标：使学生正确认识与分析错账的类型，掌握各种错账更正方法的具体操作步骤与要领。

2、能力目标：使学生熟练正确地进行错账更正的操作，培养学生的比较归纳能力。

3、情感目标：学习错账的更正方法，培养学生一丝不苟、严谨的职业意识，增强学生的责任感。

（三）教学重点

1.根据错误的类型正确判别应使用的更正方法。

2.三种更正方法的具体操作。

(四)教学难点

三种更正方法中红字更正法的应用。

二、教法学法分析

（一）教法分析

根据本节课的教学目的，结合学生的已有认知情况，我主要采用情境教学、讲授、演示与归纳、练习等多种教学方法，让学生积极参与到教学过程中来，调动他们的学习热情，进而突破教学难点。

（二）学法分析

通过引起学生兴趣、引发学生提问、引导学生创新的合作学习来使他们主动地接受新知识。

三、教具准备

在教学过程中我会用到以下辅助教具：

多媒体课件、账页、记账凭证、信封

四、教学程序

（一）创设情境，引入新课（5分钟）

首先让同学们看两张招聘会的图片。

大家都知道现在的就业压力很大，假如我们应聘时面试官给了我们一些有问题的凭证、账页要求我们进行更正，这时我们应该怎么办?

由此创设问题情境，随即引出新课。

（二）探究问题，解决问题（50分钟）

1、自学探究(5分钟)

让同学们带着以下问题浏览教材：

1）按规定可以使用哪些错账更正方法？

2）各种方法分别应在什么情况下使用？即每种方法的适用范围。

3)每种方法应如何操作？

2、新课讲解（45分钟）

此环节是调动学生学习积极性的关键环节，共设置四个任务。

任务一，文字或数字错误；任务二，少记；任务三，科目错误；

任务四，多记。然后分别进行讲解。

任务一：案例１：记账员王强在过账时，误将100，000写成10，000。

案例2：记账员王强将“三个月”误写成了“四个月”

判断：在结账前，发现记账凭证对，登账错误

选择方法：划线更正法

具体操作：在错误的数字上划红线，在红线上方用蓝字或黑字填写正确的数字。经办人员在更正处盖章。

这里特别注意错误的文字，仅更正错误部分；错误的数字，必须作整体更正。

任务二：a公司收到前欠货款70200元，误记为70020元

借：银行存款70020

贷：应收账款70020

判断：记账后发现记账凭证和账簿记录中应借、应贷会计科目无误，只是所记金额小于应记金额

选择方法：补充登记法

具体操作：按少记金额用蓝（或黑）字编制一张与原记账凭证应借、应贷会计科目相同的记账凭证，以补充少记金额，并登记入账。

任务三：a公司收到前欠货款70200元。

借：银行存款70200

贷：应付账款70200

判断：记账后发现记账凭证中的应借、应贷会计科目有错误，从而引起登账错误

选择方法：红字更正法

具体操作：红字金额填写冲账凭证，并据以登记入账。

蓝字金额填写正确凭证，登记入账。

任务四：a公司收到前欠货款70200元，误记为72000元。

借：银行存款72000

贷：应收账款72000

判断：记账后发现记账凭证和账簿记录中应借、应贷会计科目无误，只是所记金额大于应记金额。

选择方法：红字更正法

具体操作：先用红字金额填写冲账凭证，再用红字金额登记入账

（三）归纳总结、加深印象（10分钟）

根据教学内容，要求学生先口头比较各种方法，然后引导他们一起将三种方法的适用范围和操作要领用口诀的形式总结如下：

口诀速记

证对账错划线法

划线改正并盖章

文字个改数全部

科目方向全部对

少记金额蓝字补

多记金额红字冲

科目方向出错误

先冲后填要记牢

口诀速记便于学生更快记住、掌握所学知识。

（四）课堂巩固（20分钟）

根据每一种错账类型分别给学生布置一个任务，并发给他们一定的凭证，账页，进行实训练习。

1、签发商业汇票一张，以抵付原欠金属材料公司货款70000元，编制凭证为：

借：应付票据70000

贷：应付账款70000并据以登记入账。

更正方法：红字更正法

2、结转本月完工入库产品成本78000元，编制凭证为：

借：库存商品78000

贷：生产成本78000

登账时误写为：87000元更正方法:划线更正法

3、以银行存款支付前欠某单位货款28500元，编制凭证为：

借：应付账款25800

贷：银行存款25800更正方法：补充登记法

4、生产产品领用材料一批，金额为7800元。编制凭证为：

借：生产成本78000

贷：原材料78000

并据以登记入账。

更正方法：红字更正法

（五）布置作业，升华提高（1分钟）

为加深学生的理解和记忆，提高操作技能，精选作业题，让学生独立完成，在练习中不断得以提高。

作业：《会计基础实训与练习》p57实训二练习错账更正方法。

五、板书设计

为更好的展示本节课的内容，突出其重点和难点，使学生很好的理解和掌握知识，在讲授本课时，我会书写相应的板书，也就是这部分的内容。

以上是我对本节课的整体教学设计，所讲不足之处，敬请各位老师指正。

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