基础会计是会计专业入门课程,名词术语抽象难懂,借贷方向和会计科目易混淆,入门难。为了避免学生输在起跑线上,应培养学生的学习兴趣,把枯燥的会计知识通俗化,综合运用多种教学方法,注重知识点的前后贯通。 Basic accounting is an introductory course in accounting major, abstract terminology difficult to understand, lending direction and accounting subjects easily confused, difficult to get started. In order to avoid losing students at the starting line, students should be interested in learning to popularize the boring accounting knowledge, comprehensive use of a variety of teaching methods, pay attention to the knowledge point before and after.