Abstract: Through the interpretation of literature, industry research institutions, accounting professional counting course construction, this article discusses the counting course in higher vocational accounting major, clear of the curriculum resources development and the necessity and feasibility of counting, and design the counting task instruction and teaching demonstration video teaching resources, on this basis, it highlights the use and promotion value of the course resources of Banknote Counting.

Key words: Banknote counting, Course resources, Development and utilization