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基础会计是会计专业的必修课,它的概念比较抽象,学生学习起来比较困难,因此,通过提高学生的课堂注意力,调动学生的学习兴趣,是保证基础会计教学的重要因素。基础会计的授课教师应使用有效的方式将学生的注意力集中起来,运用巧妙的教学方法,将基础会计课堂教学内容与实践教学相结合,以培养学生对基础会计的学习兴趣。
Basic accounting is a compulsory course of accounting major. Its concept is rather abstract and students are more difficult to learn. Therefore, it is an important factor to ensure basic accounting teaching by raising students ’class attention and arousing students’ interest in learning. Basic accounting teachers should use an effective way to focus the students together, the use of clever teaching methods, basic accounting classroom teaching content and practice teaching to develop students’ interest in basic accounting.