《基础会计》是我校会计专业一门极为重要的专业基础课,课程理论性、实践性都比较强,是进入财会专业知识领域的必修课程。如何将学生带进专业大门,让学生了解和掌握这门会计入门课程的基本知识和基本操作技能,为他们进一步学习其他专业会计课程奠定基础,提高学生的实践技能应是《基础会计》课程 “Basic Accounting” is an extremely important professional basic course for accounting major in our university. The curriculum is both theoretical and practical, and is a required course for entering the field of accounting professional knowledge. How to bring students into the professional gate so that students can understand and master the basic knowledge and basic operation skills of this accounting entry course and lay a solid foundation for them to further study other professional accounting courses and improve students’ practical skills should be “Basic Accounting” course