УДОСКОНАЛЕННЯ МЕТОДІВ І ЗАСОБІВ НАВЧАННЯ СУЧАСНИХ ФАХІВЦІВ З ОБЛІКУ І ОПОДАТКУВАННЯ

Abstract

The purpose of the article is to substantiate the introduction of effective methods and means of training modern specialists in accounting and taxation in the process of teaching accounting disciplines in higher educational institutions. The paper analyzes the process of training modern accountants who are able to solve complex problems and perform applied tasks in the field of accounting, analysis, audit, control and taxation. It is proved that for the formation of an educated and literate personality of the analyst-accountant it is necessary to take into account the possibilities of modern information technologies, methods and means of teaching in the learning process. Through the introduction of the latest technologies and teaching methods, higher education has the opportunity to prepare graduates with appropriate qualifications who can quickly adapt to changes in the information environment. The issues of improving the quality of domestic education, bringing it closer to the needs of society and the labor market are considered. It is noted that successful integration into the European educational space is impossible without the development of advanced methods, techniques and teaching aids in higher education. Also, on the level of mastery of modern teaching methods depends on the humanistic orientation of the teacher, his professional competence, pedagogical abilities, pedagogical techniques, which are elements of pedagogical skills and determine the effectiveness of the educational process as a whole. The article analyzes various forms, methods and means of education in educational institutions. It is noted that in general there is a shortage of methodological developments, theoretical and methodological developments related to the organization of modern teaching of accounting disciplines in terms of digitalization of the economy – the driving force of information and communication technologies in everyday life, enterprises and society. As a result of the research, it was concluded that teaching methods should be based on practical classes and software for accounting and analytical processes, encouraging students to study the discipline. The process of studying at the university in accounting specialties should be based on the practical application of all acquired knowledge in the field of organization and maintenance of accounting using automated accounting programs. As a result, it is proposed to introduce into the educational process software products of the line 1C and BAS.