初级会计学,是一门理论与实践相结合的技术性和应用性较强的课程,其内容主要涉及会计理论和会计实际操作两个方面。对于初学者来说,理解和掌握有一定难度,所以老师在讲解时如何引导、采取什么样的教学方法尤为重要,本文对“会计的理论方面采用启发式教学方法、会计的实际操作方面采用模拟训练教学方法”进行了探讨。 Primary accounting, is a combination of theory and practice of technical and applied courses, its contents mainly related to accounting theory and accounting practices in two aspects. For beginners, understanding and mastery have a certain degree of difficulty, so how to guide the teacher in explaining how to take what kind of teaching method is particularly important, this article on the theoretical aspects of accounting using heuristic teaching methods, the actual operation of accounting Simulation training teaching method "was discussed.