会计基础课程教学中,会计分录的讲解既是重点又是难点。本文适应大学会计专业新生特点,将教师会计分录的讲解步骤细化为:总结摘要→确定经济内容增减→确定会计账户增减→编制会计分录,为教学提供一条可供选择的路径,以期达到提高教学效率和效果的目的。 Accounting basic course teaching, accounting entries to explain both the key and difficult. This article adapts to the characteristics of freshmen accounting major, the teacher accounting entries explain the steps are detailed as: Summary summary → determine the economic content increase and decrease → determine the accounting account changes → prepare accounting entries, provide an alternative path for teaching, In order to achieve the purpose of improving teaching efficiency and effectiveness.