There are still many contradictions in the construction of Intermediate Financial Accounting course in Colleges and universities. Based on the design idea of BOPPPS teaching mode, combined with the characteristics of “Intermediate Financial Accounting” course, this paper divides online classroom teaching activities into six modules: classroom introduction, curriculum objectives, pre-test, participatory learning, posttest and classroom summary, strengthens the student-centered teaching concept, and guides students to actively participate in classroom teaching activities, Improve the teaching effect.