Study on Memory Techniques of Fundamental Accounting: Based on a Beginner's Perspective

摘要

It is difficult for students who are beginning to learn fundamental accounting to understand and memorize basic knowledge and master reverent rules and regulations. However, fundamental accounting is compulsory for accounting major, which is the basic requirement and prerequisite for accounting work. It is a must for people who want to engage in accounting work to master basic accounting knowledge. Students who are new to fundamental accounting usually encounter the following problems: failure to remember key knowledge points and relevant knowledge, and failure to apply knowledge even if they do remember, etc. Therefore, the author discusses the means of memorizing basic accounting knowledge, and puts forward five memory techniques to help students master basic accounting knowledge.