The Application of Spreadsheet-Based Modeling in the Teaching of Accounting Courses

Even though students know something about the complex theories in accounting, it´s still difficult for them to deeply understand and fully grasp these theories. This paper talks about the active roles of spreadsheets in grasping these complex theories. Practice shows that the application of spreadsheets in the teaching can not only deepen the students´ understanding of complex theories, but also improve their practical analytical ability, which benefits them a lot in the later work.