基础会计作为经济、管理类专业学生的必修课可传授三方面内容:会计理念、会计核算原理和会计管理原理,电算会计知识不宜纳入。方法上应以课堂启发式教学为主,将基本理论与简单操作实务相结合,并注意培养学生的价值意识和效益观念。会计专业和非会计专业在教学侧重点以及课程考核上均应有一定的区别。 Basic accounting, as a required course for students majoring in economy and management, can teach three aspects: accounting concept, accounting principle and accounting management principle, accounting accounting knowledge should not be included. Methods should be based on class teaching heuristic, the basic theory and simple operation of practice, and pay attention to cultivate students’ sense of value and effectiveness of the concept. Accounting and non-accounting major in teaching and curriculum assessment should focus on some differences.