Research On The Application Of Situational Simulation Teaching Method In The Course Teaching Of "Financial Accounting" In Secondary Vocational Schools

The 14 th Five-Year Plan proposes to enhance the adaptability of vocational education,more emphasis will be placed on promoting the coordinated development of secondary vocational education and regular senior high school education.At present,most secondary vocational teachers still use traditional teaching,which leads to most students not really mastering the practical significance of the content they have learned.In the teaching of "financial accounting" course in secondary vocational schools,supplemented by situational simulation teaching method,with students as the main body of the classroom,and then by teachers and students complementary knowledge points summary.It can not only stimulate the enthusiasm of students in the classroom,but also greatly improve their practical skills,so that the secondary vocational students gradually from "I want to learn" into "I want to learn" learning view.This paper uses questionnaire survey method,interview method and experimental analysis method to study the teaching status of financial accounting in a secondary vocational school in our city,and finds the following problems:(1)Outdated teaching ideas and not closely related to the actual enterprise;(2)Teaching content is subject-based,and traditional teaching methods are outdated;(3)Teachers have low information literacy and lack of professional knowledge;(4)Students lack of initiative in learning and unsatisfactory learning results.Through the way of "situation simulation",the practical teaching of two accounting experimental classes in Nanchong secondary vocational colleges was carried out,the teaching situation of "income" accounting treatment of sales accounting positions was constructed,and the roles of the whole class were classified to simulate the working scene of sales accounting positions.The teaching practice results show that the students’ interest is greatly increased: the number of students in financial accounting is more than twice that of the control class;the accounting performance of the students also increases significantly: the average score increased from 61 to 84,and the pass rate from 74%to 91%;and 68%～97% of the students can master the financial accounting knowledge through understanding and memory,thus enhancing their sense of learning.Therefore,in order to better carry out the teaching of secondary vocational accounting courses,this paper puts forward four suggestions:(1)Accurately locate the training objectives and strengthen the integrated teaching of physics;(2)Strengthen the principal position of students and promote diversified teaching;(3)Strengthen the traction of objectives and tasks and improve the comprehensive quality of teachers;(4)Establish the correct learning concepts and create effective learning methods.