Accounting Practices Of Virtual Classroom Building

The advent of knowledge economy era, adds new management idea and calculation idea into the business finance work. Knowledge accountants' appearance, on the one hand, is challenging accountants' qualities, on the other hand, sets a higher request to the present training of financial personnel. But, regarding vocational school's accounting practice discipline teaching, because of the influence of some external factors and the teacher's own factors, most of the teachers still use the traditional educational model from master to disciple directly till now. It is hard to reach a satisfactory teaching effect for such a kind of subject which needs a closely combination of theory and practice. And it is even impossible to train the vocational school students into qualified basic accountants with strong operation skills. In order to train accountants that conform to time characteristic, in the present accounting practice teaching, we urgently need to seek for a new educational model to change the tradition accounting practice, and enhance the accounting practice teaching effect. Virtual classroom which uses computer technology and the networking as the medium provides possibility for it.However, the virtual classroom is in the initial stage of basic research. From the existing research results, we can easily find that the virtual classroom study still exist some obvious deficiencies. Most of the research is limited to theoretical exploratory stage, some of the research staff have also carried out system design and practice and exploration from the viewpoint of teaching disciplines, most researchers think it as a teaching and communication systems and keen on teaching and communications capabilities in the design and development, only a few researchers are concerned about virtual classroom learning modules study. Hence, the biggest impression left to people about the existing virtual classroom systems is just the network simple reproduction of the traditional classroom. There're no substantive changes in the essence of teaching and learning.under the guide of the construction principle theory of learning, situational approach, and other concerning learning theory, This article combines the design concept of management information system with the Virtual classroom's construction of the enterprise fund -raising accounting practice , and set it into the system analysis, the system design, the system implementation and etc. to carry on, and using RPG Maker software and UF finance software's general ledger system to create a game study scene, through the talks and communication with the characters in different situation, teacher can present theory to demonstrate fund -raising accounting and the bookkeeping processes to reach the learning -through-playing goal .The accounting practice Virtual classroom advocates learning through playing. let the students participate in the economic work personally and deal with the transaction and accounting practice processing, respects students' will and emotion, let the students enjoy the pleasure of study. This newly classroom pays attention to emotion manner and the values and the development of Ss' personality, which conforms to the trend of educational reform thought and development in the present stage.