基础会计具有概念多、分录多、计算多、理论性强等特点,会计初学者往往觉得单调乏味。如何增强会计学习的兴趣,通过较为得当的方法使学习者学得进、记得牢,是基础会计学习的关键。通过运用打油诗法、T型账户法、图式串联法、实操记忆法等方法和相应的技巧,一方面能有效地提高基础会计教学效果,另一方面可让学生在较短的时间内记得快、记得多、记得牢、记得准,从而提高学习兴趣和效率,较好地掌握基础会计知识。 Basic accounting has many concepts, many entries, many calculations, theoretical and other characteristics of accounting beginners often feel dull. How to enhance the interest of accounting learning, through a more appropriate method to enable learners to learn, remember firmly, is the key to basic accounting learning. Through the use of oil poem method, T-account method, schema tandem method, practical method of memory and other techniques and the corresponding skills, on the one hand can effectively improve the teaching of basic accounting, on the other hand allows students to remember in a relatively short period of time Fast, remember more, remember jail, remember accurate, so as to improve learning interest and efficiency, better grasp of basic accounting knowledge.