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基础会计是会计专业学生进入学校后学习的第一门专业课程,在会计理论中,涉及到很多概念,要逐个记忆当然不是一件简单的事,散乱的知识是最难记忆的。但是寻找其中的因果关系,将散乱的知识借助箭头、连线、图形等串联在一起,记忆效果就不一样了。本文就基础会计课堂的现状进行分析,引出运用图示的方法有助于长时间记忆,有助于概括理解,有助于难问题的解决,以此来提高基础会计课堂效果,更好的帮助学生掌握第一门专业课程的学习。
Basic accounting is the first professional course in which accounting major students enter the school. In accounting theory, it involves many concepts. It is certainly not a simple matter to memorize one by one. The scattered knowledge is the most difficult to memorize. However, looking for causal relationship between them, the scattered knowledge with arrows, connections, graphics and other series together, the memory effect is not the same. This article analyzes the status quo of basic accounting classroom, leads to the use of pictorial methods to help long-term memory, helps to generalize understanding, helps to solve difficult problems, in order to improve the basic accounting classroom effect, better help Students master the first course of study.