"Accounting" is one of the teaching materials for accounting majors in higher financial institutions compiled by the Accounting College of Harbin University of Commerce. Starting with accounting, accounts, accounting books and accounting vouchers, this paper explains the main accounting methods, financial reports and financial report analysis, so as to lay a good learning foundation for accounting students to learn accounting knowledge. In order to cooperate with the study of accounting, the author also compiled the textbook "Comprehensive Training of Accounting Basis" for students' practice and improve their practical ability.