会计在企业的发展运行中起着举足轻重的作用,因此,作为高校的会计教学工作也不可小视。会计教学在高校的教育中一般都从理论基础开始,会计工作的处理也多遵从手工会计的一套流程。从基础的手工会计的填制凭证、开立账户、填制账簿和编制报表等入手。然而老式的会计资料很多实物已经很难见到,对于学生而言这些基础的东 Accounting plays an important role in the development and operation of enterprises. Therefore, accounting teaching as a university should not be underestimated. Accounting teaching in the education of colleges and universities generally start from the theoretical basis, accounting work is also more to follow a set of manual accounting process. From the basic manual accounting fill documents, open an account, fill in books and prepare reports and other start. However, many of the old accounting information has been very difficult to see, for students these basic East