《基础会计》是会计专业的专业入门课程,是会计专业教学体系必不可少的奠基石,是进一步学习和理解后续各门专业会计课程的先修课程,但对于入学时年龄小、理解能力差、社会经验不足的中职生,要把握其内在规律,并不容易。而对老师而言,正确引导,调动他们学习的积极性,是上好这门课的关键。如何使初学者尽快入门,一直是从事基础会计教学工作的老师们所思考的问题。 Basic Accounting is a professional introductory course for accounting major. It is an indispensable cornerstone of the accounting major teaching system. It is a prerequisite course for further study and comprehension of subsequent professional accounting courses. However, for those who are young, poorly understood, Secondary vocational students with insufficient social experience, it is not easy to grasp the inherent laws. For teachers, the correct guidance and arousing their enthusiasm for learning are the keys to doing well. How to make beginners begin as soon as possible, has been engaged in basic accounting teaching teachers think about the problem.