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《会计基础》课程顾名思义,是会计专业的基础课程,目的在于帮助初学者理解会计学基本理论、基本知识,熟练运用会计的基本方法,较扎实地掌握会计基础的知识体系,培养分析问题和解决问题以及会计业务处理的初步能力,为后续会计专业课程的学习奠定基础。本文认为对于《会计基础》课程的把握,主要在于深刻理解本课程的基础性,领会如何将课程的基础性贯穿其中有效地提高教学成效。
As the name suggests, Accounting Basic course is the basic course of accounting major. The purpose of this course is to help beginners to understand the basic theory and basic knowledge of accounting, to master the basic methods of accounting, to master the knowledge system of accounting basis more firmly, to train and analyze the problems Problems and the initial ability of accounting business processing, lay the foundation for the follow-up accounting professional courses. This paper argues that the mastery of “basic accounting” courses lies in the profound understanding of the fundamentals of this course, and the understanding of how to fundamentally run the courses so as to effectively improve teaching effectiveness.