财务会计是高职会计类专业的一门核心专业课,在教学过程中合理利用T型账户进行重难点内容的讲解,可以帮助学生清晰地掌握业务核算程序和方法,教学效果较为显著。 Financial accounting is a core specialized course of accounting major in higher vocational colleges. It makes sense to use T-type accounts in the course of teaching to explain heavy and difficult contents so as to help students to grasp the procedures and methods of business accounting clearly. The teaching effect is more obvious.