A Study on the Application of the Heuristic Methods in Accounting Teaching

This paper tries to systematically analyze the problems faced with the present situation of accounting teaching, then makes a probe into the nature of the heuristic education and concrete heuristic methods. The methods used in this paper mainly include the literature analysis and comparison study. Apparently, the heuristic education and heuristic methods are of great importance to the college accounting teaching and the cultivation of accounting professionals in reality. It’s commonly believed that accounting is a special subject with its unique theories and comparatively strong practicalness in real life for students. During the course of accounting teaching, different effective heuristic methods of teaching should be combined in use and some other methods remain to be further explored. Keywords—the heuristic methods; accounting teaching; the source-tracing method; the comparison method; the case study