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《基础会计》是中专会计专业的一门主干专业课,它有着极强的实践性及操作性,会计专业学生掌握这门会计入门课程的基本理论、基本知识和基本操作技能,能为他们进一步学习其他会计专业课程奠定基础。中专生基本初中毕业,普遍缺乏对会计方面的感性认识和实践经验,对于初次接触这门课程的学生而言,抽象、空洞、难以理解,学习具有一定的难度,学生容易出现畏惧、厌学的情形。那么,如何增强学生的感性认识,提高学生学习的积极性,是我们要研究的主要问题。笔者结合自己多年实际教学,浅谈如何上好《基础会计》课。
“Basic Accounting” is a backbone specialized course in accounting major of secondary school. It has strong practicability and maneuverability. Accounting students can grasp the basic theory, basic knowledge and basic operation skills of this accounting entry course, Learn other accounting professional courses to lay the foundation. Students graduating from junior middle school generally lack a perceptual knowledge and practical experience in accounting. For students who are new to this course, they are abstract, vague and difficult to understand. Learning has some difficulties. Students are prone to fear and weariness. The situation. So, how to enhance the perceptual awareness of students and improve their enthusiasm for learning is the main issue we want to study. The author combines his years of actual teaching, talk about how to make a good “basic accounting” class.