《基础会计学》是全国高等教育自学考试会计专业方向的专业基础课,也是经济管理类专业和计算机信息管理专业的共同课,涉及会计、财政、税收、金融、保险、工商企业管理、人力资源、计算机信息管理等专业。其主要内容包括会计学的基础理论、基本方法和基本操作技能三部分。考试题目也多是围绕这三个基本问题考核学生的掌握情况,本课程集理论与实务为一体,涵盖内 Basic Accounting is a specialized basic course in accounting major of self-study examinations in higher education in China. It is also a common course in economics and management major and computer information management major, covering accounting, finance, taxation, finance, insurance, business administration, human resources, Computer information management and other professionals. The main contents include the basic theory of accounting, basic methods and basic skills in three parts. Exam topics are mostly around the three basic issues assessment of students grasp the situation, the course of theory and practice as one set, covering