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作为会计专业学生的一门必修专业课,《基础会计》同时也是其他经济管理类学生的重要公共基础课程。《基础会计》的内容理论性和实践操作性都比较强,因此对于刚刚接触专业基础课的学生来说,基础会计的学习存在一定的难度。再加上在传统教学模式下,教师只按照课程教材表达教学,学生处于被动学习的状态,自身缺乏主动的探索思考,仅仅对会计知识进行机械的记忆,无法深入领悟会计的基本思想方法,难以建立会计基本概念逻辑和思维方式,使得后续课程的学习变得困难,
As a compulsory course for accounting majors, “basic accounting” is also an important public basic course for other economic management students. The content of “basic accounting” is relatively theoretical and practical. Therefore, it is difficult for students who have just reached the basic course of basic accounting to study basic accounting. Coupled with the traditional teaching mode, the teacher only in accordance with the curriculum teaching to express teaching, students in a passive state of learning, their own lack of active exploration and thinking, accounting only mechanical memory, can not understand the basic thinking of accounting methods, it is difficult The establishment of the basic concept of accounting logic and thinking, making the follow-up course to learn more difficult,