《基础会计》是会计、营销等经济管理专业的入门课,具有很强的实践性、技术性和可操作性。其教学过程大致可分为理论教学和实践教学两个阶段。长期以来,实践教学一直是困扰老师和学生的一个难题,本文结合自己的教学实践,对基础会计实践教学改革作一探讨,以期对专业教学有所裨益。 “Basic Accounting” is an introductory course in economics and management majoring in accounting and marketing. It has strong practicality, technicality and operability. The teaching process can be roughly divided into theoretical teaching and practical teaching in two stages. For a long time, practice teaching has always been a puzzle for teachers and students. This paper, combined with my own teaching practice, explores the reform of basic accounting practice teaching in the hope of benefiting professional teaching.