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《基础会计》是会计专业一门重要的专业基础课,理论性、实践性、技术性和操作性都比较强,对会计专业的学生来说,这是一个崭新的知识领域。如何让学生了解和掌握这门会计入门课程的基本理论、基本知识和基本操作技能,并为他们进一步学习各种专业会计和有关管理课程奠定基础,应是《基础会计》课程教学的出发点和归宿。笔者结合多年的教学体会,谈谈要上好《基础会计》课,教师在教学中应注意的事项。
“Basic Accounting” is an important professional basic course of accounting major. It is theoretically, practically, technically and practically strong. This is a brand-new area of knowledge for accounting majors. How to make students understand and master the basic theory, basic knowledge and basic operation skills of this accounting introductory course and lay a solid foundation for them to further study various professional accounting and related management courses should be the starting point and final destination of basic accounting course teaching . The author combines years of teaching experience, to talk about a good “basic accounting” class, teachers should pay attention to teaching matters.