《会计从业技术基础》（原《会计基础》）是会计专业的专业核心课程，也是经济管理类相关专业的专业基础课程，本课程介绍了会计从业人员应具备的专业技术知识，学习对象涵盖本科学生（特别是技能型本科）、高职学生、中职学生和社会学习者等诸多人群。本课程主要阐述会计的基本理论、技术和方法，内容包括与会计相关的基本概念、会计账户设置、复式记账、填制和审核凭证、登记账簿、成本核算、财产清查和编制会计报表等。通过本课程的学习，学生可以掌握会计业务处理的基本思想和技术方法，并能够对会计日常工作中的简单业务进行实务处理。本课程深入浅出、语言平实，知识点细化，便于学员利用零散时间学习。

零基础

01.赵丽生，会计基础，高等教育出版社，2014；

02.赵丽生，会计基础习题与实训，高等教育出版社，2014；

03.程淮中，会计职业基础（第三版），高等教育出版社，2017；

04.程淮中，会计职业基础实训（第三版），高等教育出版社，2017；

05.孔德兰，会计基础（第二版），高等教育出版社，2017；

06.陈强，会计基础，高等教育出版社，2017；

07.陈强，会计基础习题与全真实训，高等教育出版社，2017；

08.高丽萍，会计基础（第二版），高等教育出版社，2018；

09.李天宇，会计基础，清华大学出版社，2018。

Basic of Accounting Practice is the core course of accounting profession and the basic course of economic management related majors. This course introduces the professional and technical knowledge of accounting practitioners. It is suitable for undergraduate students (especially technical undergraduates), higher vocational students, secondary students and social learners.

This course was developed by Li Tianyu, a teacher of Tianjin Modern Vocational Technology College. Many colleges and universities in Tianjin participated in the construction and use of the course. The course construction was strongly supported by the Tianjin Accounting Society and relevant experts in the industry.

In the course development process, the top-level design was systematically carried out. In order to understand the frontier needs, the first-line accounting practitioners of enterprises were specifically hired to participate in the course construction, and reforms and innovations were made in the course system, teaching content, and teaching methods. It is mainly embodied in six aspects: interactivity, openness, personalization, collaboration, multimedia, and rich material resources.