基础会计与财务会计融合教学的探讨

基础会计教学内容无法深入展开进行,一个学期的财务会计学习又很难达到常见业务比较熟练的程度。鉴于此,推行基础会计与财务会计融合教学,将基础会计的必要知识点融入财务会计教学体系之中,既不耽误学生在校期间考取会计上岗证,又让学生有充足的时间进行各个具体账户的账务处理训练,为尽快上岗做好充分准备,同时又为在校期间考取初级会计职称证书做好知识储备。

Exploration on the Combination Teaching of Basic Accountancy and Financial Accounting

The basic accounting course content can not be launched in depth and a semester＇s financial accounting course can not achieve the common business training for a skilled level.In view of this,a combination of basic accounting and financial accounting is implemented which puts the necessary knowledge points into the financial accounting system.It will not delay students＇ obtaining of accounting qualification certificate and provides students the opportunity to conduct the specific accounting treating training for the preparation of early working and at the same time,makes the knowledge preparation for obtaining the primary accounting qualification knowledge.