《基础会计》课程教学的思考

《基础会计》是财经类专业至关重要的一门基础课,主要学习会计基本概念、相关原理、具体的核算方法等,对于大多数学生来说,概念相对抽象、较难理解;核算方法多且较复杂,相关内容更是一环扣一环,前面没学好,后面也会大受影响,如何让初学者更易学、更乐学,更"享"学?在此,基于《基础会计》的教学实践经验作一些总结探讨,以期在提高教学水平的同时,亦提高财会专业学生的学习及应用能力。

Reflections on the teaching of"Basic Accounting"

"Basic Accounting"is a basic course for students majoring in finance is very important, mainly study basic accounting concepts, principles, specific accounting method etc., for the majority of the students, relatively abstract concept, which is difficult to understand;accounting methods more and more complex, the contents of is a ring of a ring buckle, didn't learn in front, behind also will greatly influence, how to let the beginners to learn, happy to learn, enjoy learning? In this based on the "Basic Accounting" teaching practice to make some summary of the discussion, in order to improve the teaching level, but also to improve the accounting professional students' learning and application ability.