WO2018135669A1 - Learning model - Google Patents

Abstract

[Problem] To provide an easy-to-understand and efficient learning environment in which a learning model is learned while being taught by an instructor since the flow of double-entry bookkeeping is complicated for beginners, and furthermore, users grapple with the learning model for the first time, and simultaneously to provide a learning environment in which the learning model can be smoothly advanced as that for working members of society, that is, adults since the learning model is for learning double-entry bookkeeping. [Solution] A use place is set to a lecture room where an instructor teaches a learning method and there is an age limit on visitors, using a package of a learning model, boards and cards constituting the learning model, or part of a note written in an instruction manual, and a storage place is limited to the lecture room or an office where there is an age limit on visitors, thereby creating an efficient, smooth progress-enabled, and easy-to-understand learning environment by a technically easy method.

Description

Learning model

The present invention relates to a teaching material for double-entry bookkeeping learning.

Conventionally, the mechanism of double-entry bookkeeping has been learned through courses including books and images.

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 balance average is, for example, the amount of money collected = the amount of money used + the remaining amount of money, so that the account relationship can be established so that the two groups of causes and results can be represented by debit and credit in total equal amount. It is said that

For a certain period of time, records are accumulated for each increase and decrease of the amount, and the details of each amount are recorded in two columns of debit and credit of the account item according to the increase and decrease, the balance is calculated from the increase total excluding the reduction total However, this calculation method is called addition calculation.

In double-entry bookkeeping, 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, and 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.

In the account item, items are recorded as asset, expense debit for increase in amount, credit for decrease in amount, credit, for increase in amount for debt, net assets, income, debit for decrease in amount In the case of accounts that record details but do not belong to those elements, record in accordance with the individual definitions.

In the conventional learning model, 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. Using a tag that describes the size of the amount of money by the height, 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 flow of double-entry bookkeeping is complicated for beginners, and the user is the first to work on a learning model, providing an efficient learning environment where instructors learn while teaching.

At the same time, since the learning model is for double-entry bookkeeping learning, it provides a learning environment that can progress smoothly for working people, ie, adults.

If you do not use the learning model, 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

If you do not use the learning model, instead of drawing a block, it is time-consuming for the learner to write the bill and the amount of money on the tag, and create a tag that represents the amount by height. If it is a blank sheet, it is difficult to mix out the inside and the outside in a collection of tags, and if the element to which the account item belongs is not clearly indicated in the contents to be written, it is quick to balance average even if applied in the journal Although it could not be identified, these inconveniences are eliminated to improve learning efficiency.

In addition, the system of double-entry bookkeeping, and the entire account, make it easy for the beginners to easily understand visually how the account moves while maintaining the balance average, by means of journaling and posting.

In the present invention, 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.

Depending on the accounts that make up the double-entry bookkeeping, the amount of money and the model of the form, 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.

Furthermore, by preparing a board imitating a form in which a frame is laid out in advance and manually arranging tags whose height is in proportion to the written amount, addition calculation of double-entry bookkeeping visually or always It makes it easy to learn how to maintain the balance average.

In addition, 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.

In addition, the problem of having to place only two lines of debit and credit of items of accounts not included in the above five elements is solved by the inventions of claims 1 and 2 above or below the four lines. , One layout.

On the board, it is possible to lay out a frame in which a scale and a scale are drawn in advance with characters and even intervals, and if necessary, measure the size of the amount by the length to facilitate the arrangement and simple calculation. it can.

As described above, in double-entry bookkeeping learning using a learning model, a learning environment that can be efficiently and smoothly progressed is prepared by a method that is technically easy.

In this learning model, the learner moves the tag and places it on the board while checking the manual manually, so it is possible to grasp the movement of double-entry bookkeeping steadily.

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.

Furthermore, when moving a tag to simulate the work of transcribing from the journal, in the column arranged on the board, there are four combinations of the debiting of the correct journal between one account item and the increase and decrease of each account item amount in the credit Of the four columns, one column corresponds to an increase in the account amount, with a mark indicating an increase including "+", and a column corresponding to a decrease in amount includes "-". The table of 4 rows and 4 columns marked with 、 can be learned while checking the situation that the amount of the account item increases and decreases while maintaining the balance average throughout the account item by journaling and posting.

In addition, if the base of the tag and the coloring of the letters are made different for each element to which the account belongs, if you look at the tag arranged on the board by posting, the element layout on the board is decided, so You can see if you can.

Furthermore, when 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.

In addition, 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.

In preparation for learning, if you choose a tag from the collection, by marking the same account items and amount on both front and back sides, identification is simplified and the base of the tag or the coloring of the letters, front and back, account By making the elements different from each other and to which element belongs, it is easy to distinguish among a group of tags or tags arranged on a board.

It is explanatory drawing of a part of precautionary statement. It is an explanatory view of a journal entry and a posting. It is explanatory drawing of the shape of a tag. It is explanatory drawing of balance trial balance table preparation. It is explanatory drawing of a block.

Hereinafter, 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.

In part 51 of the precautionary statements, words that limit the place of use or storage by age are written.

In addition, if necessary, the precautionary statements include safety precautions, such as unauthorized use and violent handling.

Although multiple types of 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.

Like the frame scale 13, the frame scale 14, and the frame scale 20, 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.

Furthermore, the mark 8 above 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 "-".

For example, if you debit an account item asset cash in the journal entry and credit the account item equity capital and post it, the leftmost column of the account item cash and the rightmost column of the account item capital Since the amount of money enters and both indicate that the amount of money increases, the top row of the marks 8 corresponding to “+” above those columns corresponds.

And in the left two columns and the right two columns, 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.

And, for each element to which the account item written on the tag belongs, 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 and the back is white ground .

Therefore, it is easy to identify the corresponding element from the tag set 17 or the tags arranged in the board, and it is also easy to identify the element to which the account item belongs.

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.

4 is a bill, and it is described in capital letters as "capital", as an amount of "1,000,000" as an account item belonging to net assets, and in green space in black letters.

5 is a bill, and it is marked in black letters on the cream ground as "cash" as an account item belonging to an asset, and as "1,000,000" as an amount.

9 is a bill, and it is marked in black letters on the cream ground as "cash" as the account item belonging to the asset, "1,200,000" as the amount.

11 is a board of the layout which imitated balance trial balance sheet, and there are two lines of a debit and a credit.

In 12 there are two lines of debit and credit in the general ledger 2 account line cash.

Hereinafter, an embodiment with the above configuration will be described.

In part 51 of the disclaimer in the product package 52 of this learning model, “CAUTION! This product is for adults over 12 years of age. In an instructor-led training room with no children under 12 years of age. Use it, keep it in the training room or the office without children under 12 years old. "

Among the learning models, the tags are made of paper, and the dimensions, other materials, processing methods, etc. are appropriately selected according to the implementation of the training.

Prior to the course, 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.

In the journal 1, imposition the tags on the debit and the credit by imitating the journal accompanying the transaction assumed in learning.

Therefore, from the bill set 17, 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.

For example, the tag 4 is placed on the journal 1 credit and the tag 5 is placed on the journal 1 debit.

According to the rules of double-entry bookkeeping, move the tag to imitate the transfer to the account item and arrange the contents of the journal entries in journal 1.

For example, 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.

Also, 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.

When moving the tags 4 and 5 manually 6 and 7 manually, 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.

Further, when preparing the balance trial balance table 11, as shown in FIG. 4, from the balances of all the account items, the bills of all the account items with the corresponding amount of money are selected manually from the bill set 17.

For example, since 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.

Then, the bill 9 is manually moved 10 and placed on the cash account item debit of the trial balance table 11.

After that, in the same way, according to the procedure of double entry bookkeeping, learn the mechanism using the board and tag of the layout imitating the form such as the balance sheet, balance sheet, profit and loss statement.

After learning is complete, students will count the number of bills at hand to see if they have been lost.

The instructor makes sure that all the tags are complete for each student.

Students who have been checked by the instructor are allowed to leave.

After the course, students will receive a worksheet created based on the layout of the learning model board so that they can learn by handwriting and calculation without the learning model.

After the class, keep the learning model in the class room or office according to part 51 of the disclaimer.

By the above, it is possible to advance double-entry bookkeeping learning efficiently and appropriately by a method that is technically easy.

1 journal 2 total ledger 3A bill surface 3B bill height 3C bill back 3D bill width 3E bill thickness 4 bill 5 bill 6 manual 7 manual 8 mark 9 bill 10 manual 11 balance trial balance 12 account cash 13 frame scale 14 Box scale 15 Internal account area 16 Tag height scale 17 Tag set 18 Manual 19 Manual 20 Manual box scale 21 Block 22 Block 23 Balance 51 Partial note 52 Product package

Claims (6)

1. In order to show the state of the balance average, two columns of assets, expense account items debit and credit vertically on the left side, and liabilities, net assets, income account items debit and credit vertically on the left Arrange two rows,
   Identify which of the four columns above or below the four columns for the two columns of debit and credit for accounts that do not belong to assets, expenses, liabilities, net assets, or revenues For the sake of simplicity, the leftmost column is the debit and the rightmost column is the crediting box, and the remaining inner two lines contain a layout marked as not being able to be placed. Account title name and amount are written in advance on a table of multiple types of tabletops such as journals, general ledger, balance trial balance, and balance sheet, in which characters and frames are laid out in advance Proportional to
   By manually moving and placing the tags of multiple types of individuals without tick marks,
   The journal, general ledger, balance trial balance, etc., about the system of double-entry bookkeeping that the learner simply balances with all account items without writing figures, letters of accounts, and figures of monetary amounts at all. While learning about the movement using hand while thinking independently, over the whole form in line with the practice such as balance sheet, balance sheet, profit and loss statement etc., the board or tag which compose the package or learning model, Alternatively, according to a part of the disclaimer described in the instruction manual, the place of use will be an instruction room where the instructor teaches the learning method, and the attendance room is age-restricted, and the storage room will be limited by the age. A learning model characterized by being limited to a training room or office.
2. In the layout of the board that imitates the entire account item, among the account items that do not belong to any of assets, expenses, liabilities, net assets, and income, for two columns of partial debit and credit, the four columns of claim 1 In order to make it easy to identify which of the four columns located above or below is to be placed, the left two columns or the right two columns are debited and credited from the left, and the remaining two columns The learning model according to claim 1, characterized in that the mark is marked that placement of the tag is not possible.
3. The learning model according to claim 1, characterized in that, with respect to the tags of a plurality of types of individuals without tick marks, tick marks are newly added at equal intervals in the vertical direction on the front or back of the tags in advance. .
4. The name of the account and the amount of money are written in advance on the front or both sides of the tag, and the background color of the surface or letters is the same color, or the color of each element to which the account item written belongs. The learning model according to claim 1, characterized in that is the same color on the back side, or the color of each element to which the account item described belongs.
5. The learning model according to claim 1, characterized in that the layout of the board includes a frame in which graduations are attached at equal intervals in the vertical direction.
6. In the layout of the board, in order to represent the state of the balance average when posting from the journal, the left column vertically on the left, vertically debit and credit of the account item of the account, and the debt on the right, When two columns of net account and income account items are arranged, the correct journal debiting between one account item and the increase or decrease of the amount of each account item in the credit line above or below the four columns. Of the four combinations, one is a row, and a column corresponding to the increase in the amount of the account item among the four columns is marked with an increase including “+”, and an example corresponding to a decrease in the amount A learning model according to claim 1, characterized in that a table of 4 rows and 4 columns is described, which is marked with a reduction including "-".

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