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基础会计课程是会计专业的专业基础必修课,也是理论性、应用性和实践性非常强的一门课程。传统基础会计的教学方法以老师为中心,以记忆为手段,以考试为目标,一些学生学习了这门课程后不但没有入门,反而产生了畏惧感和厌恶感,结果影响了其他专业课程例如财务会计,财务管理,管理会计,成本会计的学习。分布式教学模式的实验目的就是帮助学生充分理解、认识和巩固会计理论教学的内容,增强学生的实际操作能力,做到理论和实践相结合,最终把学生培养为适应社会需求的应用型、通用型和外向型会计人才。
The basic accounting course is a compulsory course for the major of accounting major, and also a very theoretical, practical and practical course. The traditional basic accounting teaching methods to teachers as the center, to memory as a means to take the examination as the goal, some students not only did not learn this course did not get started, but had a sense of fear and disgust, resulting in the impact of other professional courses such as finance Accounting, financial management, management accounting, cost accounting study. The purpose of the experiment of distributed teaching mode is to help students fully understand, understand and consolidate the content of accounting theory teaching, enhance the students’ practical skills, combine theory with practice, and ultimately train students to be applied to meet the needs of society. Type and export-oriented accounting personnel.