ABSTRACT:
w88 đăng nhập Covid-19 pandemic is still complicated not only in Vietnam but also in other countries around w88 đăng nhập world. It is necessary for w88 đăng nhập education sector to ensure teaching and learning activities when schools are closed due to w88 đăng nhập pandemic. Many universities in Vietnam have implemented online teaching methods to facilitate students’ learning. Throughonline learningmethods, students are able to learn both theoretical and practical courses. Bookkeeping Practice is a compulsory practical subject for accounting and auditing students.
Keywords: education sector, online learning, accounting, auditing.
1. INTRODUCTION
It has been more than 18 months, but w88 đăng nhập situation of w88 đăng nhập Covid-19 epidemic is still complicated not only in Vietnam but also in other countries around w88 đăng nhập world. w88 đăng nhập People's Committee of Ho Chi Minh City has requested to suspend teaching and learning activities in Ho Chi Minh City starting from May 10, 2021 and from May 31, w88 đăng nhập whole city will implement social distancing within 30 days. It is necessary for w88 đăng nhập education sector to ensure teaching and learning activities when schools are closed due to w88 đăng nhập pandemic. Up to now, teaching and learning online during w88 đăng nhập Covid-19 pandemic is no longer strange to lecturers and students at universities.
Whether students take short or long-term training in any accounting major, they have to study w88 đăng nhập Bookkeeping Practice course. This is a compulsory subject to practice according under standards of w88 đăng nhập accounting and auditing training program. This subject helps students have knowledge and practical skills to practice accounting work after graduation.
2. CONTENTS OF TEACHING w88 đăng nhập PRACTICAL COURSE OF ACCOUNTING
w88 đăng nhập Accounting Bookkeeping Practice course is compiled as a practical course. With this subject, students go to w88 đăng nhập practical classrooms to study and research, in w88 đăng nhập practice rooms, instructors simulate real accounting jobs. Students practice exercises consisting of 3 chapters:
Chapter 1: Accounting vouchers and accounting books
Chapter 2: Practice making and circulating accounting vouchers
Chapter 3: Practicing bookkeeping and preparing financial statements
After students take part in w88 đăng nhậpAccounting Practice course, students will achieve w88 đăng nhập required objectives as follows:
+ Students who know w88 đăng nhập practical requirements of accounting and auditing, w88 đăng nhập reports will provide economic - financial information in accordance with Vietnamese regulations and international practices. In addition, students will understand and make different types of accounting vouchers, know w88 đăng nhập difference between general accounting books and detailed accounting books. With words, students can clearly understand w88 đăng nhập lesson knowledge and apply it in practice.
+ Students apply accounting methods to record accounting books. Students write vouchers, record accounting books in w88 đăng nhập form of General Journal, and finally present information on financial statements. w88 đăng nhập end-of-year statements present and provide relevant and reliable financial information for users to make informed decisions. Students learn how to manage and organize w88 đăng nhập accounting apparatus in w88 đăng nhập unit. Later, students can provide accounting and auditing services for businesses and handle accounting situations arising in reality to meet w88 đăng nhập changing needs of reality.
+ Students comply well with professional ethics, rules and regulations of w88 đăng nhập unit where they work. Students understand and update specialized knowledge of accounting and auditing to improve professional capacity. Planning, coordinating and managing accounting work in a scientific and effective manner.
3. USINGZOOM AND MICROSOFT TEAMS SOFTWARE IN ONLINE TEACHING
On May 6, 2021, w88 đăng nhập People's Committee of Ho Chi Minh City made an urgent notice, requesting to suspend teaching and learning activities in w88 đăng nhập area of Ho Chi Minh City starting from May 10, 2021. w88 đăng nhập Ho Chi Minh City University of Food Industry has also informed students to leave school from 18:00 on May 7, 2021 until now. In w88 đăng nhập 2019-2020 school year, teachers and students learn online Microsoft teams, this year universities deploy Zoom software to teach and learn online, this zoom software is integrated in w88 đăng nhập teaching schedule of lecturers. students and each student's class schedule.
Is online teaching and learning considered an educational innovation? We also appreciate that w88 đăng nhập Covid-19 pandemic has had a huge impact on Vietnam's education industry, it promotes digital transformation in education. Until today, online teaching and learning is no longer a stranger to lecturers and students in universities, no matter which software online teaching and learning has its own advantages and disadvantages. In particular, w88 đăng nhập lecturer teaching practice will be flexible in applying and exploiting w88 đăng nhập unique features of each software, w88 đăng nhập lecturer imparts knowledge and skills to w88 đăng nhập subject of Accounting Practice.
In w88 đăng nhập Zoom’s online classroom, w88 đăng nhập school can monitor w88 đăng nhập learning content and teaching time, w88 đăng nhập school knows w88 đăng nhập number of learners participating in w88 đăng nhập class through w88 đăng nhập integration of attendance, and w88 đăng nhập school will support lecturers and students promptly handle situations and software errors when participating in online classes. After each online teaching session, w88 đăng nhập instructors teaching w88 đăng nhập same subject of Accounting Practice together shared their teaching experiences, mainly through w88 đăng nhập use of Zoom teaching software combined with Microsoft Teams. In order to teach this subject well, w88 đăng nhập lecturer is w88 đăng nhập main person in researching methods and ways of imparting knowledge and practical skills to students. w88 đăng nhập Accounting Practice subject taught and learned online is a new challenge for lecturers, lecturers must innovate teaching methods in a modern direction, helping students promote their positivity, initiative, creativity and operation. use knowledge, focus on teaching how to learn, how to think, encourage self-study, thereby self-updating and renewing knowledge, skills, and capacity development. First of all, lecturers improve w88 đăng nhập content of lectures to approach reality according to w88 đăng nhập newly issued regulations, then change w88 đăng nhập way of communication, lecturers have professional knowledge to teach students, lecturers must research how to using Zoom software in w88 đăng nhập teaching process, proficiently using lecture presentations, sharing screens, performing QR attendance for class management, combined with Microsoft Teams software to divide study groups, communicate subject assessment exercises,.... Thereby helping students to grasp w88 đăng nhập content of Practical Accounting course, at this time, students can practice redo what has been instructed.
Usually, w88 đăng nhập practical course will go through 3 stages, that is w88 đăng nhập preparation phase, ̣ w88 đăng nhập stage of w88 đăng nhập lecturer modeling and explaining. Practice phase (students do w88 đăng nhập redo). In w88 đăng nhập process of teaching practice, teachers skillfully and creatively apply teaching methods in each different practical lesson, and make full use of teaching methods and tricks to improve teaching effectiveness. practice learning.
Bookkeeping Practice is a subject that uses w88 đăng nhập same learning materials as accounting software, both subjects help students systematize specialized knowledge learned in theoretical semesters in subjects such as: is Accounting Principles, Corporate Financial Accounting. From group practice exercises, students practice accounting work, will improve their skills in accounting profession, improve their skills, train students in w88 đăng nhập sense of organization and management, professional style in w88 đăng nhập office. room, good working habits.
In w88 đăng nhập online classroom, faculty and students are present on individual timetables created by w88 đăng nhập school on egov. Because in w88 đăng nhập previous semesters, students have studied specialized theoretical subjects and have mastered w88 đăng nhập regulations on accounting and recording of arising economic transactions through arising vouchers. Therefore, students only need to practice higher skills and practice redoing group exercises. At this time, w88 đăng nhập instructor guides w88 đăng nhập practice mainly through 3 steps:
Step 2: Prepare
- Lecturers stabilize w88 đăng nhập class, know w88 đăng nhập status of w88 đăng nhập number of students participating in w88 đăng nhập class through w88 đăng nhập QR code score integrated in w88 đăng nhập Zoom learning software, Online attendance saves a lot of time compared to making grades. class, of course, teaching and learning online creates a more comfortable learning atmosphere than classroom learning (because in big cities like Ho Chi Minh City, teachers and students face traffic jams, noise, dust pollution due to exhaust gases of vehicles when participating in traffic to reach w88 đăng nhập classroom)
– Lecturers provide general information about practical exercises on accounting vouchers and accounting books, providing preliminary knowledge learned in specialized theoretical subjects.
- w88 đăng nhập lecturer determines w88 đăng nhập students' tasks when implementing w88 đăng nhập regulations, how to make vouchers and record accounting books.
– w88 đăng nhập lecturer requires students to have a simulated accounting textbook and learning materials such as a set of vouchers and notebooks to practice taking notes, forms of end-of-term reports (detailed reports, general reports, etc.). financial statements)
Step 2: w88 đăng nhập lecturer model and explain w88 đăng nhập theoretical basis and w88 đăng nhập requirements of w88 đăng nhập practical lesson
– w88 đăng nhập lecturer shares w88 đăng nhập screen to present w88 đăng nhập powerpoint slice presenting w88 đăng nhập theoretical content of w88 đăng nhập practical work such as presenting w88 đăng nhập bookkeeping diagram in w88 đăng nhập form of a general diary, in w88 đăng nhập form of a bookkeeping voucher.
– Next, w88 đăng nhập lecturer shares w88 đăng nhập screen to present w88 đăng nhập powerpoint slice to guide w88 đăng nhập practical steps on how to make accounting vouchers and clearly state specific situations through sample exercises to guide practice writing vouchers (receipts). /payment, import/export slip, invoice, bank credit/debit note, etc.)
– With w88 đăng nhập addition of Microsoft Teams software, w88 đăng nhập lecturer will divide w88 đăng nhập practice group (each group represents a different company) and assign tasks.
Step 3: Students do w88 đăng nhập redo
- Students repeat what w88 đăng nhập teacher instructed. Simultaneously, lecturers set up "advanced sharing / Multiple participants can share simultaneously" in Zoom software to be able to observe students practice and guide mistakes in w88 đăng nhập process.
In Microsoft teams software, groups of practice students will learn together, solving assigned practice situations. After completing w88 đăng nhập assigned exercises, w88 đăng nhập lecturer asks each group to present and present their work such as writing vouchers, recording arising economic transactions, making final reports. ,.. and w88 đăng nhập group explained w88 đăng nhập accounting report data through w88 đăng nhập presentation tool on w88 đăng nhập Zoom section for w88 đăng nhập whole class.
w88 đăng nhập only thing that can only be obtained when studying w88 đăng nhập Accounting Book Practice course in w88 đăng nhập online classroom is that students know how to systematize w88 đăng nhập accounting database in w88 đăng nhập process of storing it on w88 đăng nhập computer (taking pictures, arranging lists, etc.). data, naming data files, storing files scientifically) and students know how to use Zoom and Microsoft Teams online learning software for accounting work after graduation.
4. BENEFITSFROM LEARNING ACCOUNTING PRACTICE LEARNING IN ONLINE CLASSES
In addition to w88 đăng nhập class schedule on w88 đăng nhập Zoom software according to w88 đăng nhập timetable, w88 đăng nhập University provides each student with a large Microsoft teams account. Students can self-convene in groups, lecturers provide w88 đăng nhập class with reference materials in Microsoft teams, helping to improve each student's self-study ability. That is w88 đăng nhập application of digital technology to actual accounting work (online meetings, internal information exchange, schedule reminders, ...)
One of w88 đăng nhập outstanding benefits of Microsoft teams is that it helps to reduce w88 đăng nhập use of paper (printing documents, submitting assignments, etc.) in w88 đăng nhập classroom. Thereby, teachers know how to organize and manage classes easily and conveniently. All course materials, assignments, and final grades are communicated and stored in class. In addition, students can access class faster, stay updated with all information about w88 đăng nhập class on w88 đăng nhập go.
Instructors can store all teaching materials, reference videos, class images, grades, etc. right on w88 đăng nhập "File" of this class and share it with students without having to worry about storage space. .
Lecturers and students can monitor and update w88 đăng nhập classroom situation anywhere (just need a laptop, tablet or phone with internet connection). Instant notifications and online information exchanges between lecturers and students, students who want to exchange with each other will make "Post" easily, lecturers answer questions promptly. student questions. This is w88 đăng nhập bridge to make w88 đăng nhập distance between lecturers and students closer together, lecturers to study together with students.
5. CONCLUSION
In w88 đăng nhập current 4.0 era, online teaching and learning is an inevitable trend in countries around w88 đăng nhập world as well as in Vietnam. w88 đăng nhậpCovid-19epidemic season lasted too long, in w88 đăng nhập early stages of w88 đăng nhập education industry, there was a solution to delay w88 đăng nhập end of w88 đăng nhập school year, and of course, it was not possible for students to leave school for too long, in order to ensure w88 đăng nhập progress of their studies. of students, online learning is w88 đăng nhập best solution today.
Online teaching and learning is being promoted by universities to meet w88 đăng nhập increasingly diverse learning needs of all learners (reducing geographical distance, convenient time, etc.). ). It can be affirmed that online teaching and learning of practical subjects is an inevitable trend that Vietnam will move towards.
To effectively apply online teaching and learning, lecturers need to spend time preparing facilities, professional documents and constantly learn w88 đăng nhập features of online teaching software from which to apply flexibly. creative application in w88 đăng nhập teaching process to bring about optimal quality.
REFERENCES:
- Đề cương môn môn học Thực hành sổ kế toán năm học 2020-2021, Trường Đại học Công nghiệp Thực phẩm TP.HCM
- Phương pháp giải quyết vấn nạn giao thông TP.HCM.
https://thuvienxaydung.net/ha-tang-ky-thuat/phuong-phap-giai-quyet-van-nan-giao-thong-tp.hcm.html
- Đổi mới phương pháp dạy học trong đổi mới giáo dục phổ thông
https://moet.gov.vn/giaoducquocdan/giao-duc-trung-hoc/Pages/default.asp x?ItemID=4733
CHUYỂN ĐỔI HÌNH THỨC DẠY THỰC HÀNH KẾ TOÁN TRỰC TUYẾN TRONG BỐICẢNH DỊCHCOVID-19
ThS. LƯƠNG QUẾ CHI
Khoa Tài chính Kế toán,
Trường Đại học Công nghiệp Thực phẩm Thành phố Hồ Chí Minh
TÓM TẮT:
Dịch bệnh Covid-19 vẫn còn đang diễn biến phức tạp không chỉ ở Việt Nam mà các nước trên thế giới. Đảm bảo việc học của sinh viên trong bối cảnh các cơ sở đào tạo phải đóng cửa vì dịch bệnh là nhiệm vụ cấp bách đối với ngành giáo dục. Nhiều trường đại học tại Việt Nam đã áp dụng các phương pháp giảng dạy trực tuyến nhằm hỗ trợ quá trình học tập của sinh viên. Thông qua việc học trực tuyến, sinh viên sẽ được học các môn học lý thuyết cũng như các môn học thực hành. Môn học Thực hành ghi sổ kế toán là môn học bắt buộc đối với sinh viên học chuyên ngành kế toán và kiểm toán.
Từ khóa: ngành giáo dục, học trực tuyến, kế toán, kiểm toán.
[Tạp chí Công Thương - Các kết quả nghiên cứu khoa học và ứng dụng công nghệ,
Số 14, tháng 6 năm 2021]
