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中级财务会计课程是基础会计学的继续和发展,是一门核心课程。与基础会计学不同,中级财务会计主要考查学生的会计实务,考查学生对会计学基础知识和基本方法的良好运用,是学生学习高级财务会计的基础。同时,能否系统掌握该课程知识,也决定了学员是否可以成长为一名优秀的会计人员。因而,教育工作者在进行中级财务会计课程教学时一定要注重方法的运用,使学生能够有效学习,具备从业的能力,能够有效地解决职业道路上遇到的问题,实现预期的教学目的。
Intermediate financial accounting course is the continuation of basic accounting and development, is a core course. Different from basic accounting, intermediate financial accounting mainly examines students ’accounting practices and examines the students’ good use of the basic knowledge and basic methods of accounting. It is the basis for students to learn advanced financial accounting. At the same time, the ability to systematically master the course knowledge also determines whether a trainee can grow into a good accountant. Therefore, educators must pay attention to the application of methods in the teaching of intermediate finance and accounting course so that students can learn effectively and possess the ability to practice, which can effectively solve the problems encountered in the career path and achieve the expected teaching purpose.