基础会计是会计学的入门课程,其实践教学内容主要包括,会计凭证的填制与审核、会计账簿的登记、会计报表的编制及财产清查等。基础会计实践教学方案的设计主要是针对会计实际操作技术,进行教学内容、教学方法、教学方式及考核方式的整体设计。 Basic accounting is an introductory course in accounting. Its practical teaching mainly includes the preparation and verification of accounting documents, the registration of accounting books, the preparation of accounting statements and the inventory of property. The design of basic accounting practical teaching plan mainly aims at the actual operation technology of accounting and carries out the overall design of teaching contents, teaching methods, teaching methods and examination methods.