《基础会计》是国家规划的中等职业教育会计专业主要课程,也是财经专业的基础课程,学习这门课程,主要应掌握它的基本理论、概念、方法和技能,为学习其他各种专业会计打好基础。《基础会计》课程就其内容和体系结构看不像数学那样由浅入深,也不像历史、语文等课程情文并茂、有故事情节。这就使《基础会计》的课堂教学容易陷入枯燥、呆板。因此,如何在课堂教学中灵活运用各种方法激发学生的学习兴趣,调动学生的学习积极性、主动性和丰富的想 “Basic Accounting” is a nationally planned secondary vocational education accounting major courses, but also basic courses in finance and economics, to learn this course, the main should grasp its basic theory, concepts, methods and skills for learning a variety of other professional accounting Good foundation. “Basic Accounting” course for its content and architecture do not look like mathematics as a ground-breaking, not like history, language and other courses love story, story. This makes “basic accounting” classroom teaching easy to fall into the boring, dull. Therefore, how to use various methods in class teaching to stimulate students’ interest in learning, arouse their enthusiasm for learning, initiative and richness