基础会计是高职院校会计专业的一门专学习业基础课,一般在大一开设,对会计专业后续课程的学习有重要意义。在高职基础会计课程教学中,提倡将实践教学贯穿整个教学过程,通过教材合理编排、情景教学法及手工实训等方式实现教学过程中理论与实践的结合,以达到更好的教学效果。 Basic accounting is a vocational college accounting professional foundation course, usually in the freshman year, the accounting profession follow-up course of great significance. In the teaching of basic accounting courses in higher vocational education, we advocate the combination of theory and practice in the teaching process through practical teaching throughout the teaching process, through the rational arrangement of teaching materials, situational teaching methods and manual training to achieve better teaching results.