Development of an Accounting Skills Simulation Practice System Based on the B/S Architecture

Authors

  • Jianmei Liu Chongqing Three Gorges University
  • Rong Fu Chongqing Three Gorges University

DOI:

https://doi.org/10.3991/ijet.v13i10.9459

Keywords:

B/S, Java Script, MySQL database, accounting skills, simulation practice system

Abstract


Nowadays, companies are more in need of accounting professionals with both theoretical knowledge and practical abilities. However, the traditional accounting teaching model in colleges and universities cannot train students in both aspects. In order to improve the practical abilities of accounting major students in colleges and universities and promote the accounting teaching upgrade and reform, this paper proposes an accounting skills simulation practice system based on the B/S architecture, aiming at improving the comprehensive abilities of accounting students and teaching efficiency. The technical roadmap of this system adopts the B/S as the network architecture of the teaching system, HTML and Java Script language as the system programming language and MySQL database as the data storage and management database. The system consists of user administration, knowledge base management, teaching content management, practical test score management and other modules, which not only achieves the self-evaluation on the full set of accounting skills, but also improves the accounting teaching efficiency and helps teachers gain more control over the teaching process. This study can serve as some guidance to colleges and universities in cultivating innovative and practical accounting talents.

Author Biographies

Jianmei Liu, Chongqing Three Gorges University

Jianmei Liu received her B.Sc. degree in 2008 from accounting in the Chongqing University of Communications and Posts. And she received her M.Sc. degree in 2011 from accounting in Southwestern University of Finance and Economics. Now she is an accounting teacher in Chongqing Three Gorges University. Her main research interests include accounting theory and practice.

Rong Fu, Chongqing Three Gorges University

Rong Fu received her B.Sc. degree in 2004 from information technology in the Chengdu University of Technology. And she received her M.Sc. degree in 2010 from a very Technical economy and management in Yunnan University. Now she is an accounting teacher in Chongqing Three Gorges University. Her main research interests include accounting theory and accounting informatization.

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Published

2018-10-26

How to Cite

Liu, J., & Fu, R. (2018). Development of an Accounting Skills Simulation Practice System Based on the B/S Architecture. International Journal of Emerging Technologies in Learning (iJET), 13(10), pp. 134–145. https://doi.org/10.3991/ijet.v13i10.9459

Issue

Vol. 13 No. 10 (2018)

Section

Papers

License

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