CN1084303A - Accounting headings poker - Google Patents

Abstract

The invention discloses a kind of accounting headings poker, it is characterized in that the title and numbering board name as every playing card of the present invention with account title, each account title is provided with four boards, four boards of same section purpose are distinguished with different colour images, utilize playing card of the present invention to play according to the rigorous corresponding relation of account title, teach through lively activities, can make the financial staff grasp the utilization of account title rapidly.

Description

Accounting headings poker

The present invention relates to a kind of is the playing cards of content with the account title.

The production and operating activities of enterprise all be unable to do without accounting, and all trades and professions all have the economic activity characteristics of oneself, and therefore, to different industries, its account title is different.As industrial enterprise can in respect of 60 subjects are arranged, the commercial accounting generally has 68 subjects, accounting of foreign economic cooperation enterprises generally has 68 subjects, the accountant of enterprise must expertly grasp these account titles, could correctly finish task of accounting, this needs long real work to take exercise.Especially for the accountant who newly works, how to make them be familiar with the related subject of processing of all account titles, particularly some special account of the industry as soon as possible, be very important.But up to the present, still there is not suitable educational aid.

Purpose of the present invention just provides a kind of learning tool that can help the accountant to be familiar with grasping account title.

To achieve these goals, invented a kind of meeting Piao Ke, the principal character of this Piao Ke is the title and the board name of numbering as every Piao Ke with account title, utilize the rigorous creditor-debtor relation of account title, from the recreation of Piao Ke, overcome the sense of being weary of, reach the purpose of teaching through lively activities various abstractions in the accounting.

As one embodiment of the present of invention are a kind of industry account title Piao Ke of industrial enterprise.This Piao Ke is by 60 subjects stipulating in industrial enterprise's accounting system and the numbering board name as every Piao Ke, as " cash " (numbering 101), " cash in banks " (numbering 102), " production cost " (numbering 401), " financial expense " (numbering 522) etc.Each account title is provided with 4 boards, and four boards of same section purpose are with four kinds of different colors, and pattern is distinguished.Since " cash in banks ", " production cost ", " manufacturing expense ", " managerial cost " probability of use in whole account is handled is higher, so each subject is provided with eight boards, promptly these subjects with a kind of colour image respectively have two boards.For fear of the restricted number of the required subject board of complicated Account Disposal, and, two " standby subject " boards also respectively are set, totally eight in the board of each colour image in order to improve beginner's interest." standby subject " board can be served as any one section's purpose function in recreation.Therefore, a complete set of Piao Ke is totally 264 boards, 66 boards of every kind of pattern.When playing with account title Piao Ke, number is not limit, and generally is advisable with four people.The method of recreation can be taked multiple mode.Introduce several method below:

First kind of recreation: the person of attending a game is before beginning recreation, and everyone respectively takes out one card, is extracted into symbolization of accounts the maximum and plays board at first.Play board then successively, everyone plays 17 boards, and the person plays 18 to play the board at first, plays a card at first by playing the board person earlier.When playing a card according to the subject of board in the hand, the a pair of board that finds debtor-creditor relationship up to specification is as " cash in banks " and " material purchases ", " notes receivable " and " product sales revenue " etc., this a pair of board is got, and required to say the accounting event content of corresponding accounts, confirm when errorless by other player, play one card by second player, go out a pair of board, say the accounting content of corresponding accounts, play a card successively then.If the person of playing a card can not find corresponding a pair of account title, any one card if there is the board of dishing out with seller to have the board of corresponding relation in the second tame hand, then can take in this board in the own hand of then can dishing out, and gets a pair of board in the recreation, and this cries " eating board ".If second family successively " does not eat " this board, can " eat " by the 3rd family, if three families do not eat board, then still play board and play a card by second family.Like this, play a card successively according to above-mentioned rule, the board in whose hand has all gone out at first, and who is exactly the winner.

Second kind of method for gaming: everyone plays 18 boards, play a card in turn, the principle of playing a card is still by certain debtor-creditor relationship, not only can one borrow a loan but different with above-mentioned rule is, also can one borrow borrow more, one loan over-borrowing or over-borrowing are borrowed more, for example: enterprise is in selling stock or bond, when the actual amount of money of receiving during less than the cost or the dividend of not drawing, accounting entry is: debit: cash in banks, gain on investments (the actual amount of money of receiving is less than the cost and the dividend part of not drawing), credit: liquid investment (real cost), accounts receivable-others (dividend receivable) (dividend of not drawing).When a player will get by one group of board that above principle constitutes be placed on own in front after, the board of equal number can recur, play a card by second family successively then, do not eat board mutually, so recreation is up to having gone out whole boards, the accounting event of adding up whose processing is maximum, and promptly who is exactly the winner to the board in face of whom at most.

In addition, if the financial staff need strengthen training to any calculation business, can select the relevant subject of this one side conducts special training, as ownership equity is unfamiliar with, just can choose " cash ", " cash in banks ", " capital assets ", " paid in capital ", section's purpose boards such as " capital surplus ", " Surplus reserves ", " split of the profit ", " standby subject " carry out the training that this class is adjusted specially.This recreation can also a people be carried out the self reinforcement training.

Utilize the present invention, can also design other more play rule.

Claims (2)

1, a kind of account title Piao Ke is characterized in that title and the board name of numbering as every Piao Ke with account title.

2, account title Piao Ke as claimed in claim 1 is characterized in that each account title is provided with four boards, and four boards of same section purpose are distinguished with different colors, pattern.