《会计学原理》作为会计专业的入门课程,其教学组织与安排是否合理直接关系到教学效果的实现,并且还影响到后续课程的教学。对于任何一门课程,教学设计主要包括课程的内容与体 Accounting Principles as an introductory course of accounting major, its teaching organization and arrangement is reasonable and has a direct bearing on the realization of teaching effect, and also affects the follow-up course teaching. For any one course, instructional design mainly includes the content and body of the course