《基础会计》是高职高专会计电算化专业必修的专业基础课程,其教学质量的好坏直接影响到本专业其他后续课程的学习。本文从适当调整教学内容的先后顺序,采用灵活多样的教学方法,枯燥的理论结合实操等方面展开探讨,以期达到更好的教学效果。 “Basic Accounting” is a compulsory professional basic course for accounting computerization in higher vocational colleges. The quality of its teaching directly affects the learning of other follow-up courses of this major. This article from the appropriate adjustment of the teaching content of the order, using flexible and diverse teaching methods, boring theory with practical aspects of the study, in order to achieve better teaching effectiveness.