《基础会计》课程中会计分录编制应注意的问题及对策

Discussion on Accounting Entries Compiling in Basic Accounting Course Teaching

在基础会计教学工作中,对学生在编制会计录中容易出现的问题进行分析及解决。该课程中编制会计分录是教学中的重点也是难点,很多学完基础会计课程的学生都反映会计分录难学。在编制过程中也存在一定的问题。本文主要针对会计专业一年级学生,介绍了编制会计分录的要点,有助于学生对会计分录理论的理解和掌握。

Accounting entries compiling is significant for students who are studying Basic Accounting course. However, most of them, after finishing the course, give such feedback as it is hard to grasp its gist and skills; compiling accounting entries is still confusing, and so on. Therefore, the essentials of learning are introduced for the freshmen specializing in accounting.