《基础会计》是经济管理类专业的核心课程之一,许多高校对一些非会计专业(如市场营销,行政管理,经济学,文秘等)也开设了《基础会计》课程。因此,《基础会计》在非会计专业的教学工作量大幅度攀升,已经远远超过了会计专业教学的工作量。但《基础会计》的学习对非会计专业学生而言,存在入门难度较大,教学效果较差,教学时间少等问题。本文分析非会计专业《基础会计》课程教学中的特点,总结了提高非会计专业《基础会计》教学质量的若干技巧。 “Basic Accounting” is one of the core courses of Economics and Management. Many colleges and universities also offer “Basic Accounting” courses for some non-accounting major (such as marketing, administration, economics, secretarial, etc.). Therefore, “basic accounting” in the non-accounting major teaching workload has risen sharply, has far exceeded the accounting professional teaching workload. However, “basic accounting” for non-accounting students, there is entry difficulty, poor teaching, teaching less time and so on. This article analyzes the characteristics of non-accounting major “basic accounting” course teaching, summarizes some skills to improve non-accounting major “basic accounting” teaching quality.