基础会计理实一体化教学研究

Research of theory-practice integration of Basic Accounting course

基础会计课程的特点要求实施理实一体化教学,基础会计理实一体化应以账务处理程序为主线进行设计,在实施过程中使学生了解会计核算的实际运作过程,培养学生综合运用所学知识进行会计核算的能力。

The characteristics o{ Basic Accounting course calls for theory-practice integration. The theory- practice integration of basic accounting course should be designed according to the Accounting Cycle Process. In the process of theory-practice integration, students can learn the actual Accounting process, which helps foster students＂ ability to use the knowledge of business accounting.