会计基础是高校会计与经管类专业的一门基础性学科,是学习后续课程的前提准备,在教学中应当符合学生的学情开展教学工作,适当修改教学顺序、强调当前会计理论的一些不严谨之处、选择更适合学生的教学方法,以使学生能顺利地学好本门课程,并提升他们学习会计的兴趣,为将来的进一步学习打下良好的基础。 The basis of accounting is a basic discipline in accounting and economics and management of colleges and universities. It is a prerequisite for learning the follow-up courses. Teaching should be in line with the students’ learning situation to carry out teaching work. The order of teaching should be appropriately modified. Some of the current accounting theories are not rigorous , We can choose a teaching method that suits our students better so that students can successfully master the course and enhance their interest in learning accounting so as to lay a good foundation for further study in the future.