On the “Graphic + T account” Teaching Method of Auxiliary Production Cost Allocation

Ning TIAN, Xiao-juan CAI

Abstract


Method of auxiliary production cost allocation is the key points and difficulties in cost accounting teaching, the author through the "icon + T account" teaching method, the abstract theory of visualization, complexity of knowledge simplification, achieve good teaching effect.

Keywords


Auxiliary production cost, Distribution method, Graphic + T account


DOI
10.12783/dtssehs/ermm2017/14716

Full Text:

PDF