“经济越发展、会计越重要”。会计学是一门经济管理领域的应用科学。《基础会计》是会计学科体系中的入门必修课程,是为学习后续的专业会计课程打下基础的课程,主要阐述会计的基本理论、基本方法和基本技能。由于记账、算账、报账是会计工作的根本工作,因而本课程要求学生在掌握会计基本理论和会计核算程序的基础上,重点是掌握会计核算方法的基本 “The more economic development, the more important accounting”. Accounting is a field of applied economics of economic management. Basic Accounting is a basic compulsory course in accounting discipline system. It is a course that lays the foundation for further professional accounting courses. It mainly expounds the basic theory, basic methods and basic skills of accounting. Accounting, accounting, reimbursement accounting work is the fundamental work, so this course requires students to master the basic theory of accounting and accounting procedures based on the focus is to master the basic accounting methods