Author(s)

Zhengzhang Li

Corresponding Author

Zhengzhang Li

Abstract

Financial accounting is the most important and basic professional course in many courses of accounting major in higher vocational colleges, which contains many contents and is very hard so that many students feel it is difficult to study. Integrating the boring accounting concept into the teaching of accounting practice can not only help students to deepen their understanding of practical operation, but also stimulate their interest in learning professional courses of accounting, which leads students to apply the thinking mode of accounting developed step by step to their work in the future.

Keywords

Accounting Concept, Enterprise Accounting, Funds Movement, Asset Impairment