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基础会计是操作性较强的一门学科,是经济管理类会计专业的入门课程,会计从业资格证的考试科目之一。因此,学习好这门基础课程对于会计专业学生而言,是至关重要的。本文从基础会计课程的主要内容及各章节存在的内在联系着手,分析比较了基础会计理论教学与实践工作中反映经济事项的不同方法,让学生能够明确地把握基础会计学科的结构体系,以便学生在学习中能够抓住重点,理清思路,做到轻松入门。
Basic accounting is a highly operational discipline, is an introductory course in economics and management accounting major, one of the subjects accounting qualification examination. Therefore, learning this basic course is of crucial importance to accounting majors. Based on the main contents of the basic accounting courses and the inherent links between the chapters, this paper analyzes and compares different methods of reflecting the economic issues in the teaching and practice of the basic accounting theory so that students can clearly grasp the structural system of the basic accounting disciplines so that students In learning to seize the key to clarify ideas, easy to get started.