Практичне (бінарне ) заняття з дисциплін Фінансовий облік та Інформаційних систес і технологій в обліку_1

Practical (binary) lesson in the disciplines “Financial Accounting” and “Information Systems and Technologies in Accounting”

In the modern world, there are many programs that can facilitate the routine tasks of an accountant. Automation of the accounting process is currently carried out using the BAS software: Accounting. By studying this software, the student increases his competitiveness in the labor market.

On October 22, 2024, the teachers of the economics department, Lyubov Matviychuk and Iryna Bondarchuk, held an open practical (binary) lesson on the discipline "Financial Accounting" and "Information Systems and Technologies in Accounting" for students of group 31-O.

The purpose of the lesson is to apply the acquired knowledge in practical situations of keeping records of the sale of finished products, goods (works and services); compiling, processing and systematizing documents on the accounting of the sales process using journal-order and automated accounting forms; forming the professional qualities of a future accountant, a sense of responsibility for the work performed, and creative thinking.

The effectiveness of mastering the educational material was ensured by the teachers' connection of the topic material with the content of other academic disciplines: accounting, tax system, ISO. The mastery of the content of the educational material and the students' deep understanding of the importance of knowledge in financial accounting for future accounting and taxation specialists was facilitated by the skillful use by teachers of methods aimed at implementing the principle of active learning (problem questions, frontal conversations, practical work) and multimedia presentations, fragments of educational videos.

The presentation of the material was carried out consistently, at the proper scientific and methodological level.

During the discussion, those present noted the high professionalism and pedagogical skills of the teachers, as well as the importance of the presented practical material for students to acquire the necessary competencies for professional activity in their chosen specialty.

Lyubov MATVIYCHUK, Iryna BONDARCHUK,
teachers of the economics department and students of group 31-O

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