《基础会计》是会计专业的入门课,也是学习其他会计课程的基础和关键,它涉及面广,课程理论性,实践性,技术性,和操作性都比较强,对职高会计专业的学生来说是一个崭新的领域,具有很大的挑战,同时对后续专业课的学习影响也比较大,如何让学生入门,特别是掌握经济业务会计分录的编制显得尤为重要。在多年的教学实践中,我不断的探索,反思,总结教学方法,取得了良好的教学效果。以下是我对如何编制会计分录的一些看法。 Basic Accounting is an introductory course of accounting major. It is also the foundation and key to learning other accounting courses. It covers a wide range of topics. The theoretical, practical, technical and operational aspects of the course are relatively strong. For accounting major students, Is a brand new field, with great challenges. At the same time, it will have a great impact on the follow-up professional courses. It is particularly important for students to get started, especially for the preparation of economic business accounting entries. In many years of teaching practice, I constantly explore, reflect, summarize the teaching methods, and achieved good teaching results. The following is my opinion on how to prepare accounting entries.