摘要ERP沙盘模拟是一门采用团队形式组织的模拟体验式教学模式，以学生为主体，教师为主导的教学方式，锻炼学生自主式，协作式学习的综合性课程。借助ERP沙盘模拟，可以强化学员的管理知识、训练管理技能、全面提高学员的综合素质。沙盘模拟教学融理论与实践于一体、集角色扮演与岗位体验于一身，可以使学员在参与、体验中完成从知识到技能的转化。企业模拟经营沙盘推演中的每一步都包含了会计成分，对企业模拟经营沙盘推演会计分析可以提高会计专业学生的动手能力。ERP沙盘推演模拟不仅采用模拟与仿真结合的形式,而且采用了固定与自主创新的形式。这种模式能够促进和激发我们的自主创新能力,增强我们的团队协作能力和沟通能力。所以本文仅对企业模拟经营沙盘推演会计分析,主要包含会计分析、会计核算分析、资产负债分析，从而帮助我们理解有关财务概念理论和方法,熟悉企业财务管理的过程。关键词：沙盘模拟；会计分析；会计核算；资产负债表AbstractERPsandtablesimulationisateamorganizedintheformofanalogexperienceteachingmodel,student,teacher-ledteaching,trainingstudentsautonomous,collaborativelearning,integratedcurriculum.WithERPsandtablesimulation,studentscanstrengthentheknowledge,training,managementskills,andcomprehensivelyimprovetheoverallqualityofthestudents.Thesandtablesimulationteachingfinancialtheoryandpracticeinonesetofrole-playingwithjobexperienceinacansothatstudentsparticipatingintheexperiencecompletedthetransformationfromknowledgetoskills.Simulatetheoperatingtable-topexercisesineverystepthatcontainstheaccountingcomponents,theoperatingtable-topexercisesaccountingforenterprisesimulationanalysiscanimprovetheabilityofaccountingstudents.ERPsandtableexercisesimulationnotonlyintheformofmodelingandsimulation,andtheformofafixedandindependentinnovation.Thismodelisabletopromoteandstimulateourcapacityforindependentinnovation,enhanceourteamworkandcommunicationskills.Therefore,thisarticleonlyenterprisebusinesssimulationtable-topexercisesaccountingconsistsmainlyofaccountinganalysis,accountinganalysis,balancesheetanalysis,whichhelpsustounderstandaboutfinancialconcepts,theoriesandmethods,andarefamiliarwiththeprocessofcorporatefinancialmanagement.Keywords:sandtablesimulation;accountinganalysis;accounting;balancesheet目录1绪论.................................................................................................................11.1ERP沙盘模拟..........................................................................................21.2沙盘模拟的重要性..................................................................................31.3会计学简介..............................................................................................52ERP沙盘推演的会计分析......................................................................72.1建账..........................................................................................................72.2审核和填制原始凭证..............................................................................72.3填制记账凭证..........................................................................................92.4登记账簿................................................................................................102.5结账........................................................................................................122.6编制会计报表........................................................................................133ERP沙盘推演会计核算分析........................................................
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