ФОРМУВАННЯ ПРОФЕСІЙНИХ НАВИЧОК ПІД ЧАС ПРОХОДЖЕННЯ НАВЧАЛЬНОЇ ПРАКТИКИ З ФІНАНСОВОГО ОБЛІКУ

Training practice in financial accounting in the training of specialists in the educational and professional program Accounting and Taxation, specialty 071 Accounting and Taxation, field of knowledge 07 Management and Administration is an important component of the educational process.

The purpose of the internship is to deepen and consolidate theoretical knowledge of financial accounting and acquire practical skills and experience in organizing accounting and analytical work of agricultural enterprises.

From March 3 to March 28, 2025, students of group 31-O, under the guidance of teachers Matviychuk L. A. and Kononchuk O. M., underwent training in the discipline "Financial Accounting", taking into account all military security measures.

During the classes, students of group 31-O had the opportunity to understand the content of the work of the accounting department of the enterprise and, on the basis of cross-cutting tasks, to perform the entire complex of accounting actions from the moment of registration of business transactions with primary documents and their systematization to the generalization of such information in the financial statements of the enterprise. Work in the form of "accounting" contributes to the development of students' skills in the consistent use of all elements of the accounting method, as well as the ability to analyze accounting and economic information, apply it to solve problems in educational activities. This form of labor organization interests and facilitates the work of students due to the distribution of responsibilities between them within the "accounting" framework, increases their activity.

Modeling the work of the accounting department contributed to the formation of skills among students to jointly resolve production situations and the acquisition of personal responsibility by each participant for the results of work in the group.

At the end of March 28, 2025, the defense of reports on the discipline "Financial Accounting Training Practice" took place in a question-and-answer format. During the defense of the reports, students demonstrated in-depth knowledge of accounting at agricultural enterprises. The reports of members of the "Accountant" circle were especially distinguished by their thorough answers.