《基础会计》在会计专业中是一门比较难学的基础学科。《基础会计》中的理论比较抽象,核算比较复杂,概念也比较多。所以在日常的教学过程中如果能够激发学生的兴趣,让学生在学习中找到快乐,使学生能够主动参与到学习中来,这对我们的教学任务、教学目标的完成和教学效果的提高有着重要的意义。 “Basic Accounting” is a relatively difficult subject in the accounting profession. The theory of “basic accounting” is rather abstract, accounting is more complex, the concept is more. Therefore, in the daily teaching process if we can stimulate students’ interest, let students find happiness in learning, so that students can take the initiative to participate in learning, which is our teaching tasks, teaching goals and improve teaching effectiveness is important Meaning.