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《基础会计》是职业中专财会专业的专业基础课程。本课程的教学目的是使学生掌握会计的基本理论、基本知识和基本技能,并为后续专业课程的学习乃至为今后从事财务会计的工作奠定扎实的基础。笔者从事职业中专《基础会计》教学近五年来,针对职业中专学生既缺少社会实践经验,又缺乏学习兴趣和较强的文化基础知识的特点,围绕本课程基本概念多和实践性强两个特点,在实际教学工作中不断探索新思路,改进教学的内容和方法,对如何提高《基础会计》教学效果,进行了探索与研究。
“Basic Accounting” is a professional basic course of professional secondary accounting. The purpose of this course is to enable students to master the basic theory of accounting, basic knowledge and basic skills, and for the follow-up professional courses and even for future financial and accounting work to lay a solid foundation. The author engaged in vocational secondary “basic accounting” teaching over the past five years, vocational school students for both lack of social practice experience, but also lack of interest and strong cultural knowledge of the basic characteristics of this course around the basic concepts and practical two In the actual teaching work, we constantly explore new ideas, improve the content and methods of teaching, and do some research and exploration on how to improve the teaching effect of “basic accounting”.