Referentes teóricos en el Proceso de Enseñanza Aprendizaje en la carrera Contabilidad y Finanzas

Abstract

In this article the relating ones are approached theoretical of the process of teaching learning of the discipline accounting in the career Accounting and Finances emphasizing in the development of the professional abilities to register, to present and to analyze economic facts inside the discipline accounting. The historical study developed in this investigation allowed to determine the evolution that you/they have had the abilities to register, to present and to analyze economic facts and to specify the tendencies that guide its development. Also the relating ones theoretical systematized they allowed to deepen in the study that different authors have carried out on the professional abilities and to declare the inherent elements to the formation and development of the abilities to register, to present and to analyze economic facts in the process of teaching learning of the career Accounting and Finances.