基础会计是会计学科相关专业的专业基础必修课程,学生在学习之前没有相应的知识背景,加上会计理论本身的难度,学生要学好会计确实存在困难。结合笔者的实践教学经验,论文以基础会计中的重点知识为例进行了教学方法与技巧上的分析,可供该门课程的任课教师进行经验交流,以提高该门课程的教学水平,让学生更好地理解和接受会计的重点知识。 Basic accounting is a professional undergraduate basis for accounting major. Students have no corresponding knowledge background prior to their study. Coupled with the difficulty of accounting theory itself, students have difficulty in learning accounting. Based on the author’s experience in teaching practice, the dissertation takes the key knowledge of basic accounting as an example to analyze the teaching methods and skills, and exchanging experience for the teachers in this course to improve the teaching level of this course so that students Better understand and accept key accounting knowledge.