TẠP CHÍ tout ĨHÍIMC
THE SHIFT TO TEACHING ACCOUNTING PRACTICES ONLINE DURING
THE COVID-19 PANDEMIC
• LUONG QUECHI
ABSTRACT:
The Covid-19 pandemic is still complicated not onlyin Vietnam but alsoin othercountriesaround the world. It isnecessary for the education sectorto ensure teaching and learningactivities when schools are closed due to the pandemic. Many universities in Vietnam have implemented online teaching methods to facilitate students’learning. Through online learning methods, students are able to learn both theoreticaland practical courses.BookkeepingPracticeisa compulsory practical subject for accounting and auditing students.
Keywords: education sector, online learning, accounting, auditing.
1. Introduction
Ithas been more than 18months, but the situation of the Covid-19 epidemic is still complicated not only in Vietnam but also in other countries around the world. The People’s Committeeof Ho Chi Minh City has requested to suspend teaching and learning activities in Ho Chi Minh City starting from May
10, 2021 and from May 31, the whole city will implement social distancing within 30 days. It is necessary for the educationsector to ensure teaching and learning activities when schools are closed due to the pandemic. Up to now, teachingand learning online during the Covid-19 pandemic is no longer strange to lecturers and studentsat universities.
Whether studentstake shortor long-term training in any accounting major, they have to study the Bookkeeping Practice course. This is a compulsory subject to practice according under standards of the accounting and auditing training program. This subject helps studentshave knowledge and practical skills to practiceaccounting workafter graduation.
2. Contents of teaching thepractical course of accounting
The Accounting Bookkeeping Practice course is compiledasa practical course. With this subject, students go to the practical classroomsto study and research, in the practice rooms, instructors simulate 272 SỐ14- Tháng 6/2021
real accounting jobs. Students practice exercises consisting of3 chapters:
Chapter 1: Accounting vouchers and accounting books
Chapter 2: Practice making and circulating accountingvouchers
Chapter 3: Practicingbookkeeping and preparing financialstatements
After students take part inthe Accounting Practice course, students will achievetherequiredobjectives as follows:
+ Studentswho know thepractical requirements of accountingand auditing, the reports will provide economic- financial information in accordancewith Vietnamese regulations and international practices.
In addition, students will understand and make different types of accounting vouchers, know the difference between general accounting books and detailed accountingbooks. With words, studentscan clearlyunderstand thelessonknowledgeandapplyit inpractice.
+ Students apply accounting methods to record accounting books. Students write vouchers, record accounting booksinthe form of GeneralJournal, and finally present information on financial statements.
The end-of-year statements present and provide relevantand reliablefinancial informationfor users
QUẢN TRj qUÀNLỸ
to make informed decisions. Students learn how to manage and organize the accounting apparatus in the unit. Later, students can provide accounting and auditing services for businesses and handle accounting situations arising in reality to meet the changing needs of reality.
+ Students comply well with professional ethics, rules andregulations of the unitwhere they work. Students understand and update specialized knowledge of accounting and auditing to improve professional capacity. Planning, coordmating and managing accounting work in a scientific and effective manner.
3. Using zoom and microsoft teams software in onlineteaching
On May 6, 2021, the People’s Committeeof Ho Chi Minh City made an urgentnotice, requesting to suspendteaching andlearning activities in the area of Ho Chi Minh City starting fromMay 10, 2021. The Ho Chi Minh City University of FoodIndustryhas also informed studentsto leave schoolfrom 18:00on May 7,2021 until now. In the 2019-2020 school year, teachers and students learn online Microsoft teams, thisyear universitiesdeploy Zoom software to teach and learn online,thiszoom software is integratedin the teaching schedule of lecturers, studentsand each student’sclass schedule.
Is online teaching and learning considered an educational innovation? We also appreciate that the Covid-19 pandemic has had ahuge impact on Vietnam’s education industry, it promotes digital transformation in education. Until today, online teaching and learning is no longer a stranger to lecturers and students in universities, no matter which software online teachingand learninghasits own advantages and disadvantages. In particular,the lecturer teaching practice will beflexiblein applying and exploiting the unique features of each software, the lecturer imparts knowledge and skills to the subject ofAccounting Practice.
In the Zoom’s online classroom, the school can monitor the learning contentand teachingtime, the school knows the number of learners participating in the class through the integration of attendance, and the school will support lecturers and students promptly handle situations and software errors when participating in online classes. After each online teaching session, the instructors teaching the same subject of Accounting Practice together shared their teachingexperiences, mainly through the use ofZoom
teaching software combined with Microsoft Teams.
In order to teach this subjectwell, thelecturer is the main person in researching methods and ways of imparting knowledge and practical skillsto students.
The AccountingPractice subject taught and learned onlineis a new challenge for lecturers, lecturers must innovate teaching methods in a modem direction, helping students promote theirpositivity, initiative, creativity and operation, use knowledge, focus on teaching how to learn, how to think, encourage self-study, thereby self-updating and renewing knowledge, skills, and capacity development. First of all, lecturers improve the content of lectures to approach reality according to the newly issued regulations, then changetheway of communication, lecturers have professional knowledge to teach students, lecturers mustresearch how to using Zoom software in the teachingprocess, proficientlyusing lecture presentations, sharing screens, performing QRattendance for classmanagement, combined with Microsoft Teams software to divide study groups, communicate subject assessment exercises,....
Thereby helping students to grasp the content of Practical Accounting course, at this time, students can practice redo what has been instructed.
Usually, the practical course will go through 3 stages, that is the preparation phase,, the stage of the lecturer modelingand explaining.Practice phase (students do the redo). In the process of teaching practice, teachers skillfully and creatively apply teaching methods in each different practical lesson, and makefull use ofteachingmethodsandtricks to improve teaching effectiveness, practice learning.
Bookkeeping Practice is a subject that uses the same learning materials as accounting software, both subjects help students systematize specialized knowledge learned in theoretical semesters in subjectssuchas:isAccountingPrinciples, Corporate FinancialAccounting. Fromgroup practice exercises, students practice accounting work, will improve their skills in accounting profession, improve their skills, train students inthe senseof organization and management, professional style in the office, room, good working habits.
In the online classroom, faculty and students are presenton individual timetables created by the schoolon egov. Because in the previous semesters, studentshavestudied specialized theoretical subjects and have mastered the regulations on accounting and recording of arising economic transactions through
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arising vouchers. Therefore, students only need to practice higher skills and practice redoing group exercises. At this time, the instructor guides the practice mainly through 3 steps:
Step 2: Prepare
- Lecturers stabilize the class, know the status of the number of students participating in the class through the QR code score integrated in the Zoom learning software, Online attendance saves a lot of time compared to making grades, class, of course,teaching and learning online creates a more comfortable learning atmosphere than classroom learning (because in big cities like Ho Chi Minh City, teachers and students face traffic jams, noise, dustpollution due to exhaustgases of vehicles when participatingintraffic to reachtheclassroom)
- Lecturers provide general information about practical exercises on accounting vouchers and accounting books, providingpreliminary knowledge learned in specialized theoreticalsubjects.
- The lecturer determines the students’tasks when implementing the regulations, how to makevouchers and record accounting books.
-The lecturer requires students to have a simulated accounting textbook and learning materials such as a set of vouchers and notebooks to practice taking notes, forms of end-of-term reports (detailed reports, general reports, etc.), financial statements)
Step 2: The lecturer model and explain the theoreticalbasis and the requirements of thepractical lesson
- The lecturer shares the screen to present the powerpoint slice presentingthe theoretical contentof the practical work such aspresentingthe bookkeeping diagraminthe form of a general diary,intheformof abookkeeping voucher.
- Next, the lecturer shares the screen to present the powerpoint slice to guide the practical steps on how to makeaccountingvouchers and clearly state specific situations through sample exercises to guide practice writing vouchers (receipts), /payment, import/export slip, invoice, bank credit/debit note, etc.)
- With the addition ofMicrosoft Teams software, the lecturer willdivide the practice group (each group representsa different company)andassigntasks.
Step3: Studentsdothe redo
- Students repeat what the teacher instructed.
Simultaneously, lecturers set up “advanced sharing / Multipleparticipants can share simultaneously” in
Zoom softwareto be able toobserve studentspractice and guide mistakes inthe process.
In Microsoft teams software, groups of practice students will learn together, solving assigned practice situations. After completing the assigned exercises, the lecturer asks each group to present and present their work such as writing vouchers, recording arising economic transactions,making final reports.
,.. and thegroup explained the accounting report data through the presentation toolon the Zoom section for the whole class.
The only thing that can only be obtained when studying the Accounting Book Practice course in the online classroom is that students know how to systematize the accounting database in the process of storing itonthecomputer (taking pictures, arranging lists, etc.), data, naming data files, storing files scientifically) and students know howtouse Zoom and Microsoft Teams online learning software for accounting workaftergraduation.
4. Benefits from learning accounting practice learning in online classes
In addition to the class schedule on the Zoom software according to the timetable, the University provideseach student with a large Microsoft teams account. Students can self-convene in groups, lecturers provide theclass with reference materials in Microsoft teams, helping to improve each student’s self-study ability. That is the application of digital technology to actual accounting work (online meetings, internal information exchange, schedule reminders,...)
One of the outstanding benefits of Microsoft teams is that it helps to reduce the use ofpaper (printing documents, submitting assignments, etc.) in the classroom. Thereby, teachers know how to organize and manageclasseseasily andconveniently.
All course materials,assignments, and final grades are communicated and stored in class. In addition, students can access class faster, stayupdatedwith all informationabouttheclass on the go.
Instructors can store all teaching materials, reference videos, class images, grades, etc. right on the “File” of this class and share it with students without having to worryaboutstorage space..
Lecturers and students can monitor and update theclassroomsituation anywhere (just need a laptop, tablet or phone with internet connection). Instant notifications and online information exchanges
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between lecturers and students, students who want to exchange with each other will make “Post”
easily, lecturers answer questionspromptly, student questions. This is the bridge to make the distance between lecturers and students closer together, lecturers to study togetherwith students.
5. Conclusion
Inthe current4.0 era,online teaching and learning isaninevitable trendin countries around the worldas wellas in Vietnam. The Covid-19 epidemic season lasted too long, in the early stages of the education industry, there was a solution to delay the end of the school year, and of course, it was not possible for students to leave school for too long, in order
to ensure the progress of their studies, ofstudents, online learning isthebest solution today.
Onlineteaching and learning is being promoted by universities to meet the increasingly diverse learning needs of all learners (reducing geographical distance,convenient time,etc.).). It canbe affirmed that online teaching and learning ofpractical subjects is an inevitable trendthat Vietnam will move towards.
To effectivelyapplyonline teaching and learning, lecturers need to spend time preparing facilities, professional documents and constantly learn the features of onlineteaching software from which to apply flexibly, creative application in the teaching process to bring about optimal quality^
REFERENCES:
1. Đề cương môn môn học Thực hành sổ kể toán năm học 2020-2021, Trường Đại học Công nghiệp Thực phẩm TPHCM
2. Phương pháp giải quyết vấn nạn giao thông TP.HCM.
https://thuvienxaydung.net/ha-tang-ky-thuat/phuong-phap-giai-quyet-van-nan-giao-thong-tp.hcm.html
3. Đổi mới phương pháp dạy học trong đổi mới giáo dục phổ thông https://moet.gov.vn/giaoducquocdan/giao-duc- trung-hoc/Pages/default.aspx?ItemID=4733
Ngày nhận bài: 29/4/2021
Ngày phản biện đánh giá vàsửa chữa:20/5/2021 Ngày chấp nhậnđăng bài: 7/6/2021
Author’sinformation:
MASTER. LUONG QUE CHI
Faculty of Finance and Accounting,HoChi Minh City University of FoodIndustry
CHUYỂN ĐỔI HÌNH THỨC DẠY THựC HÀNH KẾ TOÁN TRỰC TUYẾN TRONG BỐI CẢNH DỊCH COVID-19
• ThS LƯƠNG QUÍ CHI
Khoa Tài chính Kế toán, Trường Đại học Công nghiệp Thực phẩm Thành phố Hồ Chí Minh
TÓM TẤT:
Dịch bệnh Covid-19 vẫn cònđang diễn biến phức tạp không chỉ ở Việt Nam mà các nước trên thế giới.Đảmbảoviệc họccủa sinhviên trong bốicảnh các cơ sở đào tạo phảiđóng cửavi dịch bệnh là nhiệm vụ cấp bách đối với ngànhgiáodục. Nhiềutrường đạihọctạiViệt Nam đã áp dụng các phươngpháp giảng dạy trực tuyến nhằm hỗ trợquá trình họctập của sinh viên.Thông qua việc học trực tuyến, sinh viên sẽ đượchọc các môn học lý thuyết cũng như các mônhọc thực hành.Môn học Thực hànhghi sổkế toán làmôn học bắt buộc đối với sinh viên học chuyên ngành kế toán và kiểmtoán.
Từ khóa:ngành giáo dục, học trực tuyến, kế toán, kiểm toán,
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