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《基础会计学》是会计专业的入门学科,对后续会计专业课程的学习具有深远的影响。但凡教过这门学科的老师都有一个体会:《基础会计学》难教,学生也难入门。因为,这门学科包含了许多抽象的概念、基本的原理、方法、技能等,对于初学者来说,要理解这些概念、原理,掌握这些方法和技能的确有很大的难度。作为教师,就要在教学方法上进行研究,经过多年的实践,将案例教学法引进《基础会计学》对提高课堂教学效果具有重大的意义。
“Basic Accounting” is the entry-level subject of accounting major, which has a far-reaching impact on the subsequent accounting professional courses. Whenever teachers who teach this subject have an experience: “Basic Accounting” difficult to teach, students are difficult to get started. Because this discipline contains many abstract concepts, basic principles, methods, skills, etc., for beginners, to understand these concepts, principles, master these methods and skills are indeed very difficult. As a teacher, we must study the teaching methods. After years of practice, introducing the case teaching method into “basic accounting” is of great significance to improve the effectiveness of classroom teaching.