基础会计——财经类专业的入门课程,在整个会计课程体系中起着不可乎视的奠基作用。该课程的学习一方面是为了让学生掌握会计的基础知识,另一方面还在于让学生感受到学习会计的乐趣,提升其求知欲,为以后学习其他专业课程打下基础。该课的内容应该是会计学中最浅显的知识,但是目前仍有很多学生嚷着难学、没兴趣、不能跟着老师的进度走,这是为 Basic accounting - introductory courses in finance and economics, in the accounting system as a whole can not play the cornerstone of the foundation. On the one hand, the course is designed to equip students with the basic knowledge of accounting. On the other hand, students can also enjoy learning and accounting, enhance their curiosity and lay the foundation for further professional courses. The content of this course should be the most obvious knowledge in accounting, but there are still many students cried hard to learn, not interested, can not follow the teacher’s progress, which is for