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基础会计是会计专业的一门专业基础课程,是会计专业的入门课程,它具有理论性强和操作性强的特点。对于基础会计课程的教学,单一地采用传统的课堂理论讲授是很难被学生理解和掌握的,如果在理论教学的基础上,突破传统的课堂教学模式,以真实的会计资料展示,通过仿真演练与操作,不仅能够培养学生的学习兴趣,增强学生对会计的感性认识,加强对会计核算规程和方法的理解,而且能够提高专业学习能力,培养学生分析问题、解决问题的能力和动手操作技能。
Basic accounting is a professional foundation course of accounting major, which is a introductory course of accounting major. It has the characteristics of strong theory and operability. For the teaching of basic accounting courses, it is hard to be understood and mastered by the students simply by using the traditional classroom theory teaching. If we break through the traditional classroom teaching mode, show the real accounting data and simulate the exercises based on the theory teaching And operation, not only to cultivate students’ interest in learning, enhance students’ understanding of accounting, strengthen the understanding of accounting rules and methods, but also improve professional learning ability, develop students’ ability of analyzing and solving problems and hands-on skills.