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《会计基础》是会计电算化专业的基础课程,它着重于会计基本理论和基本方法的论述,目的在于帮助初学者理解会计学基本理论、基本知识,熟练运用会计的基本方法,较扎实地掌握基础会计的知识体系,培养学习分析问题和解决问题以及会计业务处理的初步能力,为后续会计专业课程的学习奠定基础。本文对《会计基础》教学做了几个方面的总结,对如何提高《会计基础》教学质量做了一定层次的分析和经验介绍。
Accounting Basis is a basic course of accounting computerization major. It focuses on the basic theory of accounting and the discussion of the basic methods. The purpose is to help beginners to understand the basic theory of accounting, basic knowledge, the basic method of proficiency in accounting, a more solid Master the knowledge system of basic accounting, cultivate the initial ability of learning and analyzing problems and solving problems and accounting business processing, and lay the foundation for the follow-up accounting professional courses. This article summarizes several aspects of “accounting basis” teaching and does some analysis and experience introduction on how to improve “accounting basis” teaching quality.