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基础会计课是会计学科系列课程中的入门课程。初学会计的学生通常对很多会计相关概念及处理方法等都难以理解与掌握,因此要求教师在讲授基础会计课程的过程中运用一些有效的方法进行讲解。文章对基础会计课程前2章教学内容的教学过程中存在的难点问题进行了总结,并结合笔者自身教学实践及相关研究,对这些难点问题提出了一些具体的讲解方法。
Basic Accounting is an introductory course in the Accounting course. Beginner accounting students are usually a lot of accounting concepts and related methods are difficult to understand and grasp, requiring teachers to teach basic accounting courses in the process of using some effective methods to explain. The article summarizes the difficult problems existing in the teaching process of the first two chapters of basic accounting courses, and puts forward some concrete explanations on these difficult issues based on the author’s own teaching practice and related researches.