《基础会计》是职业学校会计学专业的主干课程,也是其他经济管理类专业的核心课程。在教学实践中,学生学习会计的兴趣培养、会计诚信和职业责任养成、课程教材主线和学习方法介绍三大主题,是上好《基础会计》第一课需要解决的主要问题。 “Basic Accounting” is the main course of accounting major in vocational school and also the core course of other economics and management major. In teaching practice, students’ interest in learning accounting, the cultivation of accounting integrity and professional responsibility, the main theme of course materials and the introduction of learning methods are the main issues to be solved in the first course of “basic accounting”.