《基础会计》是高职会计专业的入门基础课程,也是会计专业的必修课程,更是是学习后续会计专业课程的支柱和基石。如何讲授好高职《基础会计》,依然是当前高职教师需要共同面对的问题。本文根据高职学生的学习特点,结合教学实际,从育人和教书两方面介绍《基础会计》的讲授方法,以供同仁参考。 “Basic Accounting” is the entry-level basic course of accounting major in higher vocational colleges. It is also a required course of accounting major. It is also the pillars and cornerstone of learning the follow-up accounting major courses. How to teach well the “basic accounting” in higher vocational education is still a problem that the vocational teachers need to face together. According to the learning characteristics of higher vocational students, combined with the teaching practice, this article introduces the teaching methods of “basic accounting” from the aspects of educating people and teaching, so that my colleagues can refer to it.