《基础会计》作为会计专业的一门专业基础课程,其理论性较强,初学者往往感觉有许多地方难以理解,学习起来比较吃力。针对初学者的实际,结合所授内容,运用多种方法来化解难点,让学习者在较为轻松的情况下学会相关知识,提高了课堂教学效益。 As a professional basic course of accounting major, “basic accounting” has strong theoretical basis. For beginners, it often feels difficult to understand in many places and it is hard to learn. For the beginner’s actuality, combined with the content taught, the use of a variety of ways to resolve the difficulties, so that learners in a more relaxed situation to learn the relevant knowledge and improve classroom teaching effectiveness.