1Improvement Primary Accounting Teaching and Thinking of trying to effectAbstract, “junior accounting” is the accounting profession students to learn first gate specialized courses, the courses will have a direct impact on the future of professional courses. This paper mainly from the implementation of training objectives, detailed teaching purposes; the use of cognitive structure, learning theory, integration of teaching content; and Interests. Optimization of teaching methods; science in study method to improve self-learning ability; and adhere to practice and teaching to improve teaching effect by simultaneously put forward some views, with a view to the “elementary accounting” education play a role in promoting. Keywords: primary accounting; teaching effect; try; 2Thinking “Primary Accounting” is the accounting profession of the professional basic courses, the teaching effectiveness of a direct impact on the follow-up courses. “Primary Accounting” The biggest feature is the concept of abstract, content, systematic, which for the lack of accounting knowledge gaps close to the community in terms of practical experience for beginners. Seem rather abstract and difficult to understand. Therefore, teachers should foster in the classroom teaching reform-minded and scientific concepts, people-oriented, competency-based and individualized teaching and learning principles. 1, effectively implement the training objectives, detailed teaching purposes 3Any one course teaching reform to achieve the training objectives are carried out. “Primary Accounting” of the teaching reform as well. Accounting Education Training goal is not to enable students to engage in the accounting profession when you have just become a professional accounting workers. But to make the students have, as one accounting staff should possess the learning ability and innovation. To make the pursuit of lifelong learning. But the training objective of not only recruitment pamphlets and other school information in the textual representation. Teacher should be familiar to require each specialized courses to students and their penetration, so that teachers understand why teaching and to enable students to understand why the school. Specifically, under the training objectives and training is planned and detailed curriculum for each purpose of the profession. 4The purpose of teaching the classroom teaching guidance, standards, connectivity and evaluation role. Each chapter, each section should have a specific teaching purposes, and strive to achieve well-targeted, clear, specific, measurable, flexible. Such as “costing” a chapter can be designed for teaching purposes: According to the specific economic operations, the calculation of cost of procurement of materials, products, the calculation of cost of production, the product cost of sales calculations. Such objectives are both clear can also measure. At the same time. According to the actual situation of students, but also to adopt a progressive and graded approach to achieve the design and then several sub-goals, so that progressive approach to hierarchical design and consistent with the students cognitive rules. And easy evaluation of teachers to students. 5Second, the use of cognitive structure, learning theory, integrating teaching content Achieve the educational goals of teaching content is the direct carrier. To impart knowledge for teachers and students access to information of the main channel. “Primary Accounting” content for beginners is rather abstract. Difficult to understand. To this end, learning theory, cognitive structure should be used to integrate teaching content. Cognitive structure learning theory emphasizes the logical structure of learning material itself. The main teaching idea is to help students develop the best use of cognitive structure, cognitive structure, and the migration to constantly get new experience. For example, the contents of the first chapter remarks are basically accounting objectives, accounting functions, accounting object, the accounting elements, accounting assumptions, accounting principles, accounting practices and accounting procedures, the students looked for these a lot less to do strange concept of the learning feelings are 6particularly difficult, when teachers, in accordance with a certain logical structure - why-what-how to arrange the above. And accounting functions including accounting objective may arrange for a content, solve the problem of why the problems that exist in the accounting; accounting and accounting elements of the object can be combined into one, the solution is to provide the accounting of what information; accounting assumptions, accounting principles, accounting methods and accounting procedures to solve are how to provide information on the accounting issues, but the assumptions and principles are secluded summary “how” of the theoretical level of content, methods and procedures are specific opera