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《基础会计学》是财经专业的一门专业基础课,也是经济管理类专业、财政贸易类专业和计算机信息管理专业的共同课。学习《基础会计学》需要考生掌握《基础会计学》的基本知识、基本理论和基本方法,考试题目也是围绕这三个基本点考核学生的掌握情况。从近几年《基础会计学》的考试情况看,考生在学习中还存在着一些普遍性的问题。应广大读者要求,笔者结合历年来《基础会计学》试卷,就如何复习和备考本门课谈几点认识,供各位考生参考。
“Basic Accounting” is a professional basic course of finance and economics, and also a common course of economics and management major, finance and trade major and computer information management major. The study of “basic accounting” requires candidates to master the basic knowledge, basic theory and basic methods of basic accounting. The topics of examination also focus on examining students’ mastery of these three basic points. In recent years, “Basic Accounting” examination of the situation, the candidates still exist in the study of some common problems. At the request of readers, the author combined with the “basic accounting” papers over the years, how to review and prepare for this class to talk about a few points for your reference.