基础会计作为会计专业各门后续课程的先导课程,其教学质量的高低直接影响到以后专业课程的讲授与学习。而借贷记账法的掌握,又是学好基础会计的关键。因此,借贷记账法采取何种教学方法才能取得好的教学效果,这是该课程教师需要认真研究的一课题。本文根据教学实践总结出借贷记账法学与教需要把握的关键环节。 As a leading course in all follow-up courses of accounting major, basic accounting has a direct influence on the teaching and learning of professional courses in the future. The debit and credit bookkeeping, but also learn the key to basic accounting. Therefore, what kind of teaching methods should be adopted in the debit and credit accounting method can achieve good teaching effect, which is a topic that teachers of this course need to study seriously. Based on the teaching practice, this article concludes the key links that need to be grasped in the law of debit and credit accounting.