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WO2018135669A1 - Modèle d'apprentissage - Google Patents

Modèle d'apprentissage Download PDF

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Publication number
WO2018135669A1
WO2018135669A1 PCT/JP2018/002604 JP2018002604W WO2018135669A1 WO 2018135669 A1 WO2018135669 A1 WO 2018135669A1 JP 2018002604 W JP2018002604 W JP 2018002604W WO 2018135669 A1 WO2018135669 A1 WO 2018135669A1
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WO
WIPO (PCT)
Prior art keywords
account
columns
learning model
learning
amount
Prior art date
Application number
PCT/JP2018/002604
Other languages
English (en)
Japanese (ja)
Inventor
誠吾 川嶋
Original Assignee
誠吾 川嶋
Priority date (The priority date is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the date listed.)
Filing date
Publication date
Application filed by 誠吾 川嶋 filed Critical 誠吾 川嶋
Priority to PCT/JP2018/002604 priority Critical patent/WO2018135669A1/fr
Publication of WO2018135669A1 publication Critical patent/WO2018135669A1/fr

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Classifications

    • G—PHYSICS
    • G09—EDUCATION; CRYPTOGRAPHY; DISPLAY; ADVERTISING; SEALS
    • G09B—EDUCATIONAL OR DEMONSTRATION APPLIANCES; APPLIANCES FOR TEACHING, OR COMMUNICATING WITH, THE BLIND, DEAF OR MUTE; MODELS; PLANETARIA; GLOBES; MAPS; DIAGRAMS
    • G09B19/00—Teaching not covered by other main groups of this subclass
    • G09B19/18—Book-keeping or economics

Definitions

  • the present invention relates to a teaching material for double-entry bookkeeping learning.
  • Double-entry bookkeeping is a bookkeeping method in which the relationship of balance average always holds when transactions in business activities are simultaneously recorded on two pages with the cause and result as the same amount, and the account is summarized. Is called a debit, and the right is called a credit.
  • the recording method is called a journal entry, and the two account items are debited and credited, and each account item and the amount are described as equal in total and the balance average can be written, and as a result, the account item described in the debit
  • the amount is the debit of the account
  • the amount of the account described in the credit is the rule for crediting the account, and the operation is called posting.
  • Account items are called elements, which belong to assets, liabilities, net assets, income, expenses, and items that do not belong to them. In journals, elements are important when checking the balance average.
  • the account items that make up the double-entry bookkeeping, the amount and form models are made, and the account items and amount are made in advance so that the learner does not write the figures of the block and the account items and the amount numbers.
  • the learner manually arranges the tag on a board imitating a form that has been laid out in advance, and calculates the balance of double-entry bookkeeping carefully and always It makes it easy to learn how the account works while keeping the average.
  • the learning model allows the beginners to control the tags independently, and allows the learning to proceed while observing the complicated flow of the entire double-entry bookkeeping, but it arranges a large number of tags without exception and carefully at the delicate position on the board In addition, it has the property that it is necessary to line up properly.
  • the learning model is for double-entry bookkeeping learning, it provides a learning environment that can progress smoothly for working people, ie, adults.
  • double-entry bookkeeping has special features such as addition calculation and keeping balance at all times, so that the learner understands it is a block of height proportional to the size of the account amount 21, drawing a chart like block 22 (Fig. 5), writing account name and amount, or repeating calculation by addition and subtraction calculation, and it took time, but omitting these, learning efficiency Improve
  • the teaching place teaches the learning place by the instructor using the package of the learning model, or a part of the notice described in the board or tag that forms the learning model, or the instruction manual. Learning that can be carried out efficiently and smoothly in a technically easy way by limiting the storage place to the training room or office where the attendance is restricted by age, while making it a training room I am preparing the environment.
  • the account items and the amount of money will be written in advance instead of the block so that the learner does not write the letters of the chart or account etc.
  • Using a height tag that is proportional to the size of the amount of the account, and further note the account and amount on the front and back, making the ground or character color different, and the described account The tag identification is simplified, including making the background or character color different for each element to which C belongs.
  • the board which imitates the whole account item is a bird's eye view of the movement of the account by journaling and posting, and in order to make it possible to visually grasp the mechanism that the balance average is always kept, 2 columns of debit and credit of account item, 2 columns of debit and net account of debt, net asset and income are arranged vertically on the right side, the column of increase in account amount above or below the 4 columns, And it can be marked to indicate that it is a column of reduction of the account amount amount.
  • the learner can learn the mechanism of double-entry bookkeeping without writing the figures of figures such as blocks, letters of accounts, and figures of monetary amounts at all.
  • the bill is a height proportional to the amount of money written, so it is possible to calculate the account balance easily, read the scale marked on the box laid out on the bill or board, or move the account, etc. You can check the balance average for the entire account.
  • the surface color is standardized to be different from the color for each element, when placing a tag as a result of the journal, it is not used to look at the element, but is identified using only the account name of the tag. You can also train on journalizing, and when checking if journals are correct, you can turn over the tags and see the elements immediately in color.
  • the board which imitates the whole account item, the account items of assets, expenses, liabilities, net assets, and income are placed in four columns in total of the two left and right columns, and the account items that do not belong to any of these elements,
  • the two columns, debit and credit, are combined into a single layout, which can be used to represent the entire account and balance average.
  • FIGS. 1 to 5 An embodiment of the present invention will be described based on FIGS. 1 to 5.
  • Reference numeral 52 denotes a product package of this learning model, which is described in part 51 of the disclaimer, and is also referred to in a course in which the instructor teaches the learning method.
  • the precautionary statements include safety precautions, such as unauthorized use and violent handling.
  • tags and boards are prepared according to the form book of double-entry bookkeeping to be learned, the tags are included in a group called tag set 17 and for journals and account balances that are needed during learning There is something.
  • the scale of the board is evenly marked in the vertical direction.
  • 1 is the board of the layout imitating a journal, and there are two lines of debit and credit.
  • 2 is the board of the layout that imitates the general ledger consisting of whole account items, and the column of assets, expense account item debit and credit two columns vertically on the left, and the account of liabilities, net assets and income vertically on the right There are two lines of debit and credit.
  • each column corresponds to the increase in the amount corresponding to the increase in the amount of the account item corresponding to the increase in the amount of the account item corresponding to the pattern of the journal entries between the account items.
  • the column is marked with "-".
  • the box is divided by account item, and in the case of the left two columns, the left outside upper part, and in the right two columns, the account name Is noted.
  • 15 is an internal account item area, and in General Ledger 2, two columns of account profit and loss not belonging to assets, expenses, liabilities, net assets, and income out of four columns are outside of four columns. The remaining two rows inside are marked as not being able to be placed.
  • FIG. 3 is an explanatory diagram of the shape of the tag.
  • the name of the account item and the amount of money are written in black letters on both the front and back sides, and it is easy to select from the tag set 17.
  • the dimensions of the tags are the same across all the tags, the thickness is the same, the height is proportional to the amount written, and when multiples are stacked vertically, the height represents their total amount.
  • the asset is cream ground
  • the debt is blue ground
  • the net asset is green ground
  • the profit is pink ground
  • the cost is yellow ground
  • the back is white ground .
  • the reference numeral 16 is a scale, which is marked on the front and back sides near the side to visually represent the height of the tag, and it is easy to understand the amount equivalent to the balance of the account if it is arranged and referred to It has become.
  • 11 is a board of the layout which imitated balance trial balance sheet, and there are two lines of a debit and a credit.
  • the tags are made of paper, and the dimensions, other materials, processing methods, etc. are appropriately selected according to the implementation of the training.
  • the instructor and staff in charge of the course will disinfect their hands with disinfectant alcohol, etc., and the instructor or staff in charge of the course will take care of the contents of the disclaimer. Explain, and make sure that the age of the visitors meets the restrictions and take necessary measures.
  • the instructor advances learning while teaching the learning method in this learning model step by step.
  • the student learns according to the instructor's instructions using a learning model including a sufficiently large board suitable for learning by one or more persons.
  • the bills with the corresponding account items and the amount of money are selected as a result of the journalizing, and arranged by the manual 18.
  • the tag 4 is placed on the journal 1 credit and the tag 5 is placed on the journal 1 debit.
  • the credited tag 4 is manually moved 6 to the credit position of the corresponding account item in the general ledger 2 according to the described account item, and placed.
  • the debited tag 5 is manually moved 7 to the debit position of the corresponding account item in the general ledger 2 according to the account item described, and arranged.
  • the balance mark is kept in the whole account by the upper mark 8 representing the increase and decrease of the amount of the account item of the general ledger 2 Can be confirmed.
  • the bills of all the account items with the corresponding amount of money are selected manually from the bill set 17.
  • the account item cash 12 has a total of 1,500,000 debits and the total of 300,000 credits, the balance is 1,200,000 on a debit basis. Pick out 9 000 tags.
  • the bill 9 is manually moved 10 and placed on the cash account item debit of the trial balance table 11.
  • the instructor makes sure that all the tags are complete for each student.

Landscapes

  • Business, Economics & Management (AREA)
  • Entrepreneurship & Innovation (AREA)
  • Engineering & Computer Science (AREA)
  • Physics & Mathematics (AREA)
  • Economics (AREA)
  • General Business, Economics & Management (AREA)
  • Development Economics (AREA)
  • Accounting & Taxation (AREA)
  • Educational Administration (AREA)
  • Educational Technology (AREA)
  • General Physics & Mathematics (AREA)
  • Theoretical Computer Science (AREA)
  • Financial Or Insurance-Related Operations Such As Payment And Settlement (AREA)

Abstract

La présente invention a pour but de fournir un environnement d'apprentissage facile à comprendre et efficace dans lequel un modèle d'apprentissage est appris pendant qu'il est enseigné par un formateur étant donné que le flux de travail de comptabilité à double entrée est compliqué pour des débutants, et, en outre, pour des utilisateurs qui se débattent avec le modèle d'apprentissage pour la première fois, et, en même temps, de fournir un environnement d'apprentissage dans lequel le modèle d'apprentissage peut être régulièrement avancé comme celui pour des partenaires de travail de la société, c'est-à-dire, des adultes puisque le modèle d'apprentissage est destiné à l'apprentissage de la tenue de la comptabilité à double entrée. Pour atteindre ce but, un lieu d'utilisation est établi dans une salle de conférence où un formateur enseigne un procédé d'apprentissage, une limite d'âge concernant les visiteurs étant en vigueur, à l'aide d'un progiciel d'un modèle d'apprentissage et de cartes constituant le modèle d'apprentissage, ou d'une partie d'une note écrite dans un manuel d'instruction, et un lieu de stockage est limité à la salle de conférence ou à un bureau où une limite d'âge concernant les visiteurs est en vigueur, ce qui permet de créer un environnement d'apprentissage efficace, assurant une progression régulière et facile à comprendre par un procédé techniquement facile.
PCT/JP2018/002604 2018-01-22 2018-01-22 Modèle d'apprentissage WO2018135669A1 (fr)

Priority Applications (1)

Application Number Priority Date Filing Date Title
PCT/JP2018/002604 WO2018135669A1 (fr) 2018-01-22 2018-01-22 Modèle d'apprentissage

Applications Claiming Priority (1)

Application Number Priority Date Filing Date Title
PCT/JP2018/002604 WO2018135669A1 (fr) 2018-01-22 2018-01-22 Modèle d'apprentissage

Publications (1)

Publication Number Publication Date
WO2018135669A1 true WO2018135669A1 (fr) 2018-07-26

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PCT/JP2018/002604 WO2018135669A1 (fr) 2018-01-22 2018-01-22 Modèle d'apprentissage

Country Status (1)

Country Link
WO (1) WO2018135669A1 (fr)

Citations (6)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JPS6111170U (ja) * 1984-06-26 1986-01-23 真治 長崎 複式簿記学習盤
JPH06102818A (ja) * 1992-09-24 1994-04-15 Masanori Masumoto 簿記練習具
JP2001051588A (ja) * 1999-08-10 2001-02-23 Hiromichi Kato 学習装置及び学習方法
US20020164561A1 (en) * 1999-11-05 2002-11-07 Neville Joffe Method of teaching financial management
US20030200166A1 (en) * 2000-05-31 2003-10-23 Schaub Elisa R. Financial organizer and transaction tracking method
WO2017090468A1 (fr) * 2015-11-26 2017-06-01 誠吾 川嶋 Modèle d'apprentissage

Patent Citations (6)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JPS6111170U (ja) * 1984-06-26 1986-01-23 真治 長崎 複式簿記学習盤
JPH06102818A (ja) * 1992-09-24 1994-04-15 Masanori Masumoto 簿記練習具
JP2001051588A (ja) * 1999-08-10 2001-02-23 Hiromichi Kato 学習装置及び学習方法
US20020164561A1 (en) * 1999-11-05 2002-11-07 Neville Joffe Method of teaching financial management
US20030200166A1 (en) * 2000-05-31 2003-10-23 Schaub Elisa R. Financial organizer and transaction tracking method
WO2017090468A1 (fr) * 2015-11-26 2017-06-01 誠吾 川嶋 Modèle d'apprentissage

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