试析图解法在基础会计教学中的应用

On the application of graphic method in basic accounting

基础会计是会计专业的入门课程,该课程知识掌握得好坏直接影响到后续会计专业课的学习。文章提出在该课程教学中引入图解教学的方法,并重点介绍了会计循环流程图和账务处理交通图的应用,旨在和同课程教师共同探讨以提高基础会计课程的教学效果。

Basic Accounting is the introductory course for students majoring in Accounting,and this course directly affects the following study of specialized courses of Accounting.This article advises to introduce graphic method in the teaching of Basic Accounting and emphasizes the application of the illustration of flowcharts of Accounting and financial traffic map,aiming to improve the teaching effect of Basic Accounting.