The Financial Accounting Resources and Information Laboratory is well-equipped with experimental equipment and experimental software, and it can provide students with support for innovation and entrepreneurship competitions. Under the existing conditions, the laboratory is also a practical platform for school-enterprise joint research projects for tackling major management issues in the real business world and providing various job training. Meanwhile, considering the need to provide the faculty members of GBS with professional practice and social services, the laboratory has built a small accounting service center for social services, such as agency bookkeeping, financial outsourcing and management consulting.
The laboratory provides the ERP electronic sand table course with necessary electronic teaching aids for business training in a simulated enterprise environment. Students are divided into several groups, representing different enterprises competing in the same industry, and students in each group play the role of CEO, financial director, marketing director, production director, purchasing director etc. In this way, students can experience the whole process of enterprise operation, and participate in a company's collaborative work involving capital flow, logistics and information flow. This course meets the changing requirements of science, technology, economic and social development and cultivates students' adaptability. While improving students' interest in learning, it helps to improve students' comprehensive quality.
Besides, the laboratory can meet the needs of accounting students for practical training. By using manual simulation, each student can independently complete a set of manual accounting processes, including the establishment of accounts at the beginning of the period, the review of original vouchers, the preparation of accounting vouchers, the registration of detailed accounts, the summary of accounts, the registration of general ledgers, the closing of accounts at the end of the period and the preparation of accounting statements etc. Through such training, students' practical operation ability will be cultivated, and they will also become familiar with the basic methods and skills of accounting practice, each link of accounting work, the essence of accounting work.