Doi mdi phu'cmg phap giang day mon Ke toan tai chmh
of Tru'dng Dai hoc Dai Nam
trong dieu kien utig dung cong nghe thong tin
* - ' LE THE ANH*
T R A N T H I T H U Y "
HAM THl THGY LINH*"
v a THI MAI NHP—
Tdm d t
De ddnh gid kit qud cua viic ffng dung cong nghi thong tin (CNTT) vdo cong tdc gidng day mdn Ki'todn tdi chinh. nhom nghien cffu da tii'n hdnh khdo sdt 60 sinh viin tham gia hgc lap.
nghiin cffu tgi Trffdng Dgi hgc Dgi Nam. Ke't qud nghien cffu cho thd'y. ngUdi hgc khd hdi long, hffng thu vd chu dgng ban trong gid hgc khi ffng diAng CNTT vdo gidng dgy mon Ke todn tdi chinh. Qua day co the thdy, sU doi mdi phuang phdp gidng dgy dd cd tdc dgng rdt lich cue din ngudi hgc ve kie'n thffc. ky ndng vd thdi do.
TH khoa: phuang phdp gidng dgy, mon Ki' lodn tdi chinh. ffng dung cong nghe thong tin,
Trudng Dai hgc Dgi Nam
Summary
To evaluate the fruits of the application of technology lo the teaching of Financial accounting.
the research team conducted a survey of 60 students in Dai Nam University. The outputs show that learners are quite satisfied, more interested and active in their Financial accounting lessons which are supported by information technology. In conclusion, the innovation of teaching methods creates a very positive impact on learners In terms of knowledge, skills and attitudes.
Keywords: teaching methods. Financial accounting subject, application of information
technology. Dai Nam University
GlCfl THIEU quan trpng ca ve ly luan va thtfc tidn. Lfng dung CNTT thanh cdng vao giang day mdn Kd'todn tai chinh la nen Vdi dinh hu'dng phdt trien cua Tru'dng tang quan trpng de doi mdi phifdng phdp gidng day cdc Dai hpc Dai Nam la mdl tnrdng dai hpc mdn hpc ke'todn khdc.
dao tao ling dung, nen ngu'di hoc chuyen
nganh Kd'loan khi td't nghidp ben canh CO SO LY THUYET VA PHl/aNG PHAP nen tang kie'n thu'c, thi ky ndng Iam viec NGHIEN CUU
ddp ihig yeu cau cua thtfc te' Id dieu kien
can phai cd. Ddc bidl trong xu hifdng phdt Cd soT ly thuyd't
trien cdng nghe so' hidn nay, thi kd' todn la Doi mdi phuang phdp gidng dgy
mpt trong nhifng ITnh virc da va dang difdc Theo Tran Khdnh Dd'c (2013), phu'dng phap da^
iJng dung CNTT khd hieu qua. Vi vdy, hpc la mpt pham tril cua khoa hpc giang day. Viec ddi nghidn ciiXi "Doi mdi phifdng phdp giang mdi phifdng phdp day hpc can du'a tren nhifngcd sd day mdn Kd'toan tai chinh d Tru'dng Dai khoa hpc va thtfc tidn giang day. Trong thu'c lien can hoc Dai Nam trong dieu kien uYig dung xua't phdt tijf hoan canh cu the de xdc djnh vd dp dung CNTT" vifa cd tinh thdi sy, vifa cd y nghia nhifng dinh hu'dng, bien phdp thich hdp.
'TS., "ThS.. "'ThS., ""ThS., Khoa Ke toan - Trifdng Dai hgc Dai Nam
Ngdy nhdn bdi: 05/7/2020; Ngdy phdn bien: 22/7/2020; Ngdy duyei ddng: 27/7/2020Economy and Fiirecasi Review
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HIMH 1: TAC DONG CQA VIEC CTNG DGMG CONG N G H | THONG TIM DEN KIEM THCTC CGA MGCfCll HQC
• Hoan IMH tialltng • H l i B n g i i HSi 16fig m(l p h ^ Ktiing ha^Bng • Rai kn&r« hik b ^
J J J
0 M >- — B i l l H B & _ —
Nhif vdy, t h e o chiing tdi, cd t h l hieu, ddi m d i phiTdng p h d p g i a n g day la bie't cdch van d u n g nhifng phirdng p h a p k h a c nhau d e c h o ngifdi h p c phat h u y tinh lich ctfc, sdng tao va tie'p thu kid'n thu'c mpt cdch cd hidu q u a , n h d m phdt trien n d n g luc ngtfdi hpc. Kd' todn lai chinh la m d l m d n h p c c h u y e n nganh cd tinh logic va h e thd'ng ra't c a o . D o vay, doi mdi phifdng p h d p giang d a y m d n K e todn lai chinh la vide thid'l ke' c a c bai giang thifc h a n h long g h e p vdl c a c npi d u n g ly thuye't d a m b a o m u c tieu v e kie'n ihiJc "bie't - hieu tha'u - d'ng d u n g " .
Su cdn thiet phdi ffng dung CNTT vdo qud trinb dgy - hoc H i e n n a y , C N T T da difdc ii'ng d u n g v a o hdu hd't cdc hoat d d n g kinh te - xd hdi va g i a o due. C N T T da cd nhifng tdc d d n g m a n h m e dd'n qud trinh q u a n ly, g i a n g d a y , d a o t a o difa tren sir hd l t d cua nhiJng p h a n m e m ihig d u n g . Vide d'ng d u n g C N T T v a o d a y - h p c m d n Ke' loan tai chinh gdp p h a n ndng c a o c h a t lu'dng, lao mdi tru'dng g i a o d u e m a n g tinh trai n g h i e m thifc t d ' h d n . T b e o d o , g i a n g vidn dinh hifdng, tao nhu'ng tinh hud'ng d e ngtfdi hoc chii d p n g nghidn cu\i x i i l y cdc linh hud'ng trong n g h i d p vu kd' loan ciia d o a n h n g h i e p . Thifc h i e n v i e c v a n d u n g ly thuyd't v a o thdc tidn dirdc thifc hidn lap di l a p Iai tren n e n t a n g C N T T d e s d ' h d a c a c lai Heu, c a c t h d n g tin kd'todn g i u p ngirdi hoc c u n g cd'kie'n thiJc, hinh t h a n h ky n a n g va thdi d p c h u a n mifc cua n g h e k d ' t o d n .
P h i f d n g p h a p n g h i e n cu'u
D e d a n h gia ke't q u a ciia vide d'ng d u n g C N T T v a o viec giang d a y mdn Kd' loan tai chinh, n h d m n g h i e n cu\i da tid'n h a n h k h a o sdt 6 0 sinh vien d a n g t h a m gia h p c lap, n g h i e n cu'u tai Tnfdng Dai hoc D a i N a m tir n g a y 12- 19/3/2020. Ke't q u a thu v e 6 0 phie'u hdp Id d e p h a n tich.
KET QUA NGHIEN CLOJ
Thrfc t e iftig d \ m g C N T T v a o g i a n g d a y m o n K e t o a n t a i c h m h t a i TrrfoTng Dfii h p c D a i N a m
Hidn n a y , cd rd'l nhieu nen tang C N T T du'dc sit d u n g v a o c d n g tac ke' loan tai chinh. Tuy nhidn, d i e o y kie'n Clia mot so' c h u y e n gia phan m e m . " d e ngifdi h p c hieu difdc b a n cha'l va quy trinh ke' loan, ihi ngifdi h o c td't nha't can phai lam kd'toan bdn^ E x c e l " . Vi E x c e l la nguon dif lieu md, ngifdi hpc cd the uf thid't lap p h a n m e m Excel d e lam c a c bai tap thifc h a n h va lam cdc c d n g vide ke' loan tai d o a n h nghiep. Excel c b o p h e p ngifdi Idm l u ' d e s a n g tao Idm nhulig p h a n thyc hanh kd' toan tif d d n gian
dd'n pbd'c t a p . Khi ngifdi h o c da ' " ^ ^ b a n chat va q u y trinh lam kc tod. ''r'^''^l se sii d u n g difdc tat ca cdc phan m d m k e todn c h u y e n n g h i e p d d o a n h n g h i a p V i e c nghidn cd\i suf d u n g ngudn tai i.juven s£n cd trdn Microsoft Office, ma k h d n g phai tra t h e m phi d e ldm kd' loan la mpt vi$c l a m k h d n g chi cd y nghTa v e m a t kinh te, m a cdn giup ngu'di h p c , ngUdi siJf d u n g phdt trien tif duy s a n g tao.
Thifc t e . K h o a K e ' todn - Tru'dng D a i b p c D a i N a m d a trie'n k h a i ring d u n g E x c e l v a o d a y - h p c m d n Kd' lodn tdi c h i n h . Ngifdi h p c du'dc n g h i d n citu m d l sd' h a m E x c e l c d b a n , nhxi: If, Vlookup, Sumif, M a x , Left... C a c h a m n a y difdc ngu'di h p c su' d u n g ke't h d p v d i n h a u mot c d c h Iinh b o a t d e t a o ra m d t p h i n m e m d'ng d u n g v a o v i d e h p c , thu'c h a n h va long h d p , p h a n lich c a c t h d n g tin k e lodn.
D a n h g i a kd't q u a d a d ^ t drf^c khi d'ng d u n g C N T T v a o g i a n g d ^ y K d ' t o a n t a i chi'nh t a i Trrforng D ^ i h p c D ^ i N a m
Kd'l q u a k h a o s a t c h o tha'y, ngifdi h p c k h d h d i Idng, hiJng thd va chu ddng hdn t r o n g g i d h p c khi iJng d u n g C N T T v a o g i a n g d a y m d n K e todn tai chinh.
NhO'ng tie't h p c thifc h a n h du'dc x e n k e vdi tie't h p c Iy thuye't, ngifdi h p c difdc trai n g h i d m n h i e u h d n c d c kie'n thtfc thifc Id'. TiJf d o , sinh v i e n h i e u dtfdc c d n g viec t r o n g lu'dng Iai sau k h i ra tru'dng.
Q u a ddy cd t h e tha'y, siJ ddi mdi phifdng p h d p g i a n g d a y da cd tac d d n g rd'l tich cifc dd'n ngtfdi h p c v e kie'n thd'c, ky n a n g va thai d p . N h i n c h u n g , da s d ngifdi h p c difdc k h a o sat d e u hai long v e vide ling d u n g C N T T v a o g i a n g d a y m d n Ke' l o a n tai c h i n h . C u the' nhtf sau:
Mgi Id, ve kie'n thffc. D a so ngifdi difdc hdi d e u h a i ldng vdi c a c b u d i h p c Iy thuye'i du'di d a n g tinh hud'ng, bai g i a n g difdc thid'l kd' vdi tinh thifc tidn c a o , t r a n g hi nhOiig kid'n thu'c n g h e nghidp lam h a n h trang kien thu'c c h o ngifdi h p c sau khi ra tnfdng va i a m vide thtfc te' tai d o a n h n g h i e p . Trong cac budi hpc thifc h a n h , sinh vien dtfdc lam q u e n vd thifc b a n h c d n g thu'c Excel v a o giai quyd'i bai tap c h o tha'y, c a c b a n cd sir nhin n h a n tdng h d p v e so' lieu kd' todn, sir lif duy logic v e cdc dU h e u k ^ toan, kd tir khi n h a p lieu c h u ^ g tif. ^6 sach \ a b a o c d o tai chinh (Hinh I ) . Dr.
thi ke't thuc h o c p h a n sang I.
gidi trinh van d a p c d sd so 1 giup ngu'di h g c hieu sau sa^ - • thifc h a n h kd'todn va c 6 the \ , n g a y kien thd'c da h p c vdo t h u .
inh ihite ' luan vd
•11 da
"iian iifdc
162
Hai la. ve ky ndng. Ngu'di hpc difdc lam quen vd thifc hanh vdi cdng cu Excel di Ihid't ke' chd'ng tif, so sdch ke' loan vd cud'i cung la thie't lap bdo cdo tdi chinh. Chinh vi the', da so ngu'di dtfdc hdi d^u hai Idng ve viec thifc hdnh lap di lap Iai ngay tit khi hpc tren giang difdng giup ngu'di hpc hinh thanh ky ndng d'ng dung CNTT (Hinh 2) khdng chi vdo cdng tdc ke' loan, ma cdn d'ng dung sdng tao trong cac lmh vifc quan Iy ho sd khdch hang, quan ly nhan sy... Trdn nen tang ky ndng dd, ngu'di hpc nhanh chdng tie'p can vd s^ dung dirdc cac phan mem ke loan thu'dng mai.
Ba Id, vi thdi do. He thd'ng cdc bai tap linh hud'ng difdc xay dyng Irdn cd sd thifc te', ndn sdlieu phan tich, giang giai dam bao tinh khdch quan, nhifng vdn tudn Ihu cdc quy dinh cua phap luat ve ke' todn va cac ludt thud' lien quan. Da so' ngu'di difdc hdi cho rang, ngirdi hoc du'dc thyc hanh tren may tinh tao sy chu ddng tim hieu kid'n thtfc va cdm thay htfng thd hdn trong mdi gid hpc (Hinh 3). Ngtfdi hpc vdn dung cdc ydu cau va nguyen lac cua kd'toan vao tijfng bai lap tinh hudng, ke'l chuydn doanh thu, chi phi, xdc dinh nghia vu thue' phai nop theo dung quy dinh cua phap lual. Qua do giup ngifdi hoc hieu dung va van dung cdng cu kd' todn mdt each trung thtfc, khach quan vao thyc Id'.
Bdn Id. ve ndng lUc tu chu vd trdch nhiem. 88% sd* ngtfdi dtfdc hdi cho rang, nghidn ctftf, sdng Iao ra file Iam ke' todn tren Excel dd' stf dung cho vide day - hpc mdn Ke' todn lai chinh ngoai viec khdi day tinh chu ddng, sang tao trong hpc tap, con giup ngu'di hpc nang cao ndng Itfc ty chii va chiu trach nhidm. Ngtfdi hpc dtfdc ren luyen kha ndng Iam vide ddc lap va trach nhiem giai trinh cdc vd'n d^ phdt sinh trong qud trinh thtfc hien cdc bdi tdp thtfc hanh thtfc id'.
HIMH 2: T A C DQNG CGA VIEC CfNG DQMG CONG NGH$ THONG TIM DEM KY N A N G CGA MGCTCfl HOC
HINH 3 : TAC D O M G CGA VIEC tfNG DGMG CONG NGHE THOMG TIM DEM KY NANG CUA NGCfdl HpC
J_
MQT SO DE XUAT
Vdi ke't qud nghien ctfu trdn, theo chdng ldi, de tiep luc tfng dung CNTT vao giang day mdn Kd' lodn tai chinh cd hidu qua hdn ntfa, can dat ra nhifng yeu cau can thie't sau:
Ve phia ngUdi hgc: Chu ddng va nghien ctfu trong hpc tap de cd the sang lao ra nhifng phan mem lam ke' todn trdn Excel sdng tao va hieu qua hdn. Ngifdi hpc can cd laptop de hoc vd ldm bai thtfc hanh tren ldp. lam bai tap tfng dung d nhd.
Ve phia gidng vien: Van dung nhi^u phtfdng phdp giang day cho phu hdp, thu'dng xuydn cap nhdt tinh hinh thyc le', nang cao trinh do chuyen mon, trinh dp nghien ctfu vd kha nang tfng dung CNTT vao viec giang day, htfdng dan sinh vien.
Ve phia nhd trudng: Can trang bi va dam bdo td't cd sd vat cha't, dd la: hd Ihd'ng internet, hd thd'ng didn dd giang vien va sinh vidn stf dung trong cac gid hpc dtfdc thuan Idi, dam bao sy an loan va quy chuan ciia ldp hoc.Q
TAI LIEU THAM KHAO
1. Qud'c hdi (2012). Ludt Gido due dgi hgc. sd 08/2012/QH13, ngay 18/06/2012 2. Tran Khanh Dtfc (2013). Ly ludn vd phuang phdp dgy hgc hien dgi, Nxb Gido due, Ha Ndi 3. Dinh Van Tie'n (2006). Cam nang phuang phdp sff phgm, Nxb Tong hdp TP. Ho Chi Minh 4. Chdu Van Thanh (2017). Doi mdi phffong phdp gidng dgy dgi hgc. Tham luan tai Hdi thao khoa hpc "Phtfdng phdp giang day, ddnh gid mdn hpc bdc dai hpc" do Trtfdng Dai hpc Kinh te'TP.
Hd Chi Minh td chtfc vao ngay ()l/3/2017, tai TP. Ho Chi Minh
5. Nguydn Thdnh Hai, Phiing Thdy Phtfdng. Ddng Thj Bich Thuy (2010). Gidi thieu mgt sd phuang phdp gidng dgy cdi tii'n gitip sinh vien hgc tap chd dgng vd trdi nghiim. dgi cdc chudn ddu ra theo CDIO, tham luan Hpi thao CDIO 2010, Dai hoc Qud'c gia TP. Ho Chi Minh, truy cap lif http://www.ntu.edu.vn/PortaIs/96/Tu%20Iieu%20tham%20khao/Phuong%20phap%20giang%20 day/Cac%20PPGD%20lich%20cuc%20%28DH%20KHTN%20HCM%29.pdf
Econoiiij and Forec.isl RcMe