基础会计的结构分析  

On Teaching Basic Accounting

作　　者：马东红[1] 

机构地区：[1]酒泉职业技术学院,甘肃酒泉735000

出　　处：《河西学院学报》2009年第3期76-78,共3页Journal of Hexi University

摘　　要：在基础会计教学过程中,由于其专业术语之多,往往给学习者带来理解上的困难.结合多年的教学实践经验,将学习该门课程的关键归纳为以下四条主线:第一条线是会计方法中的会计核算方法;第二条线是会计职能→会计对象→会计要素→会计科目→会计账户的相互联结关系;第三条线是搞清楚几个"式子"的意义;第四条线是用账务处理程序串起会计凭证、会计账簿和会计报表.本文亦可作为基础会计的导读性文章。In the process of teaching fundamental accounting,some proper terms often cause the learners to have great difficulty in understanding.The author,based on her teaching experience,points out that learners should master four approaches when learning this course:first,the calculating method in accounting;second,the associations among accounting function,accounting object,accounting elements and names of accounts;third,understanding some formulas;fourth,stringing up accounting document,accounting books and acco...

关 键 词：把握 基础会计 关键脉络 

分 类 号：G64[文化科学—高等教育学]