《基础会计》课程中会计事项对会计等式的影响

Analysis of the Effects of Accounting Events on Accounting Equations

在《基础会计》课程的教学中,六大会计要素及会计等式是众多学生普遍反应的难点之一,学生难以理解的地方主要在于企业的会计事项对会计等式的影响。一般教材中认为影响会计等式的会计事项类型只有九项,这与企业实际发生的会计事项有所不同。本文主要就六大会计要素的变动对会计等式的影响作详细的分析,以解决这一难点问题。

In the teaching of Fundamental Accountant,the six accounting elements and the accounting equations are one of the most difficult points students can＇t understand well,especially the effect of the enterprise＇s accounting events on accounting equations.Generally,nine events are introduced in normal textbooks which might affect accounting equations,which are different from the accounting events enterprises practically happen.So the article will analyze the effects of the changes of the six accounting elements on accounting equations to solve the difficulties.