教材是教学的基本载体,是教师组织教学的主要依据,也是学生获得知识的主要途径,直接影响教学的质量。目前,国内高职院校的经济管理类非会计专业(除会计、财务管理、财税等专业之外的其他经济管理类专业)一般都开设有基础会计。这门课不仅是会计专业学生的一门专业基础课,而且也已成为经济管理类非会计专业的一门必修课。而现有的非会计专业的 Teaching material is the basic carrier of teaching, is the main basis for teachers to organize teaching, but also the main way for students to acquire knowledge, a direct impact on the quality of teaching. At present, the non-accounting major of economics and management of domestic higher vocational colleges (in addition to accounting, financial management, taxation and other professional economics and management) are generally open with basic accounting. This course is not only a professional basic accounting students, but also has become a non-accounting major in economics and management as a required course. The existing non-accounting profession