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作为经济管理应用的一门基础学科,基础会计是会计专业的基础课程,同时也是经济管理学科类的一门公共基础课程,对于其他专业的学生可以通过基础会计来了解和掌握会计的基础理论和方法,扩大知识面和完善专业知识结构。在传统的教学模式中教师通常是以教材为依据,讲解教材上的知识,这样的基础会计的教学内容和教学方法都需要进行重新设计,改变以往存在的缺乏趣味性、不尊重学生个体性、效果不佳的情况。
As a basic subject of economic management application, basic accounting is the basic course of accounting major and also a public basic course of economics and management discipline. For other major students, basic accounting can be used to understand and master the basic theory of accounting Methods, to expand knowledge and improve the professional knowledge structure. In the traditional teaching model, teachers usually explain the teaching materials based on teaching materials. Such basic accounting teaching content and teaching methods need to be redesigned to change the existing lack of interest, lack of respect for the individuality of students, Poor results.