中等职业学校会计专业的教学目标是把学生培养成为基础扎实、专业能力强、高素质的适应市场和社会需求的劳动者和初级会计人才。作为该专业的入门课程——《基础会计》需要给学生一个比较完整、感性的会计工作流程认识。同时该课程又是专业基础 The teaching goal of accounting major in secondary vocational schools is to train students to become laborers and junior accountants who have a solid foundation, strong professional competence and high quality to meet market and social needs. As the entry-level course for the major - “basic accounting” needs to give students a more complete, emotional understanding of accounting workflow. At the same time the course is a professional foundation