商業界 高等學校 會計의 電算化 實態와 發展 方案에 관한 硏究
(a) study on the computerization status and development plan for accounting classes at commercial high school
vii, 68 p.
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The followings are the alternatives to develop the computerized accounting education. First, the computerized accounting must be one of the subjects in curriculum. To perform systematically the computerized accounting education, a subject related to it should be included to reestablish the curriculm, should be agreed to between the curriculum in school and the training in business to obtain the maximum completion unit Second, the softwares for the practical training should be developed and supplied. In consideration of the connection with the field affairs, the accounting teachers, the accountants, and the specialist of developing softwares should participate in those matters. Third, the training program for the accounting teachers should be provided. There are little chance to the training program for the accounting teachers, moreover, most of them need to have such a chance. By means of this reason, the training programs for the computerized accounting, the computerized application, and the practical accounting, etc. should be expanded, and the training program system should be realized to increase the teaching quality of an accounting teacher. Fourth, the qualification system in connection with curriculum should be improved and reestablished. This system can transfer the theory-oriented education to the training-oriented education in school curriculum, and can make an adaptation rapidly for students to the field affairs by the computerized accounting education and test. In addition, this qualification obtained can make an effect to be a basis of the evaluation and offer the objective data and criterion for the practical processing ability of the computerized accounting. Finally, the educational administrative office, enterprises, and schools shoul make together a cooperative system and share the related informations by establishing an information system for activating the computerized accounting.