《基础会计》课程中会计分录编制应注意的问题及对策

摘要

Accounting entries compiling is significant for students who are studying Basic Ac-counting 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 account-ing.%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。