趣味教学法让学生笑着学《基础会计》

Interesting Teaching Methods Make Students Happily Learn Basic Accounting

《基础会计》是初学者学习会计的入门课程,但由于其晦涩难懂的理论和专业名词,却常常让学生们"想起来就犯怵"。本文就是针对职业技术院校的生源组成与生源质量状况,以《基础会计》中"会计核算的前提条件——会计假设"为例,用趣味教学法把教师难教、学生难学的重点内容巧妙地化"难"为易,把高高在上的会计学请出象牙塔,用最轻松的方式带领学生进入由会计学构建的商业世界,进而实现技在手,能在身,思在脑,从容学会计。

BasfcAccountingis introductory course for beginners to learn accounting. However, the difficult theories and professional terms make it hard for students to learn. According to the quality of students in higher vocational education, this article takes ＂the premise condition of accounting-accounting hypothesis＂ in Basic Accounting as an example, turns the difficult points into easy ones by interesting teaching methods. It takes superior accounting out of the ivory tower, and leads students into the business world constructed by accounting using the most relaxed way, in ordertomake students have skills, ability and thoughts, andmake themeasy to learnaccounting.