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基础会计学是一门实践性与理论性相结合的专业基础课程,也是一门教学目的较强的课程,其教学目的要求通过本课程的学习。本文从基础会计课程各章的相互联系,即其内在框架体系入手,研究比较了理论教学与实际工作中记录经济业务的不同手段,促使学生掌控会计的基础概念、会计职能、会计技术、会计对象与任务等。
Basic accounting is a combination of practical and theoretical basis of professional courses, but also a strong teaching purpose of the curriculum, its teaching objectives require the learning through this course. This paper starts with the interconnection of chapters of basic accounting courses, that is, its internal framework system. It studies and compares the different means of recording economic activities in theoretical teaching and practical work, and encourages students to master the basic concepts of accounting, accounting functions, accounting techniques, accounting objects And other tasks.