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《基础会计》是会计类专业极其重要的基础课,对后续课程的教学具有重要意义。《基础会计》教学中存在许多问题,如重理论轻实践、教材陈旧、教师业务水平需要提高等。应对原有的课程结构和内容体系进行优化重组,使该门课程符合教学规律。教学中应注意理论联系实际、强化实践性教学;选择好《基础会计》教材,使其体系更趋合理;注意配备有实际工作经验的会计模拟实训指导教师担任教学工作;使学生能把书本知识真正转变为实际工作的能力。
“Basic Accounting” is an extremely important basic course of accounting major, which is of great significance to the teaching of subsequent courses. There are many problems in the teaching of “basic accounting”, such as emphasizing light practice, obsolete teaching materials, and the need of improving teachers’ professional skills. The original curriculum structure and content system should be optimized and reorganized so that the course meets the teaching rules. Teaching should pay attention to combining theory with practice, strengthen practical teaching; choose “basic accounting” teaching materials to make the system more reasonable; pay attention to the practical work experience of accounting simulation training instructor as a teaching work; enable students to book Knowledge really translates into ability to actually work.