Accounting professional VBSE training is the accounting version of VBSE comprehensive training, which is mainly aimed at students majoring in financial accounting. Virtual positions and roles mainly focus on enterprise financial accounting settings. This training course is to simulate a series of business activities of manufacturing enterprises under the computer environment. The main process and contents are as follows: First, teachers make initial settings according to the situation of teaching classes, including creating teaching classes and setting the number of institutions, enterprises and post personnel according to the number of classes; Secondly, students are grouped according to the number of enterprises and the number of surrounding jobs, and students choose jobs according to the grouping situation, in which each manufacturing enterprise contains 7 jobs and the surrounding resources contain 5 jobs.

If there are a large number of enterprises, the peripheral positions can be held by multiple students; Then the teacher pushes the tasks according to the teaching plan, which are mainly the main activities involved by manufacturing enterprises every month, including account opening, borrowing, repayment, reimbursement, cash withdrawal, deposit and other businesses, employee salary accounting, tax declaration and payment, enterprise material procurement, product production and sales activities, investment and financing activities and month-end settlement. Third, students complete the tasks pushed by teachers according to the regulations, including signing contracts, filling in original vouchers such as invoices, receipt documents, outbound documents and reimbursement forms, filling in accounting vouchers, registering general ledger and subsidiary ledger, and preparing statements. Finally, the teacher evaluates the students' completion according to the results displayed by the system.