论文部分内容阅读
基础会计是中职会计专业重要的入门课程,既是会计专业基础课程,更是会计专业核心课程,涉及的会计基础知识面快,操作性强,未来将衔接财务会计、成本会计等课程的学习,鉴于目前使用的基础会计教材效果不佳,本文作者总结以往主编或参编相关教材的经验,探讨在工作过程法下基础会计教材如何进行编写。
Basic accounting is an important introductory course of accounting major in vocational education. It is not only a basic course of accounting major, but also a core course of accounting major. The basic accounting knowledge involved is fast and highly operable. In the future, it will link with the courses of financial accounting and cost accounting, In view of the current ineffectiveness of the basic accounting teaching materials, the author summarizes previous experience in editing or editing relevant teaching materials and discusses how to prepare the basic accounting teaching materials under the working process method.