The relevance of this work is in the fact that excursions play an important functional role in meeting human recreational needs: spiritual, aesthetic, informational. They allow us to model human activities related to knowledge of the world around us. A young specialist of the modern age should be a well-developed person demonstrating creative thinking and a non-standard innovative approach to solving business problems. Therefore, it is important for a student not only to master specialized knowledge but also to have a broad outlook. Thus, an excursion to a factory, a plant, or another business object may contain many facts about history, geography, cultural studies, and other social sciences and humanities. Familiarity with different types of business activities contributes to the formation of a diverse specialist with a broad outlook and strong motivational characteristics. Excursions help to concretize previously acquired knowledge and give new ones, develop the ability to understand social phenomena and processes, increase interest in what is being studied and cause certain sensory impressions. The aim of the work is to investigate how excursions of all existing types affect and can influence the study of special subjects in the preparation of junior bachelors in colleges. The scientific novelty of the work is to improve the efficiency of excursions, the development of new types of excursions simultaneously with the development of new technologies and forms of learning. The article proves the necessity to create virtual excursions to study special subjects for students of accounting. Young people who plan to pursue a professional career in a few years have a desire to learn how the work process takes place “from within”. What are the advantages of visiting businesses? Familiarity with production. It seems to be impossible to be a good accountant without the knowledge of what your company is doing. After all, how can one calculate sales if one has no idea about the algorithm and timing of production? Consultations of specialists in enterprise management. Business is an inexhaustible field of practice and it is impossible to list a number of tricks and useful tips and techniques of learning that use a description of real economic, social, and business situations that students will not read about in books. Communication with staff. It is difficult to become a good manager for someone who is not familiar with all the specifics of the performer. Therefore, when visiting enterprises, students can not only observe the work process, but also get the right to ask staff some questions. Studying safety rules. True professionals are aware of the importance of safety rules, strict adherence to which can prevent equipment malfunctions and industrial injuries. During the excursions to the production sites, the basics of safety rules are explained to students, which is a great contribution to the formation of the technological and corporate culture of the future specialist. Familiarity with the requirements of future employers. During such excursions and field trips, students can learn the rules of employment and current market demands of employers, as well as get the opportunity to find a job without the services of recruitment agencies. An important tool of modern education is virtual interactive tours and excursions, which replace traditional teaching methods. In recent years, virtual tours have become increasingly in demand. Considering a virtual excursion in terms of acquaintance with the work of specialists in accounting and taxation, it may be thought of as an incomparable experience to observe a specialist in his or her workplace, a specialist who gives explanations and shows the details of their work without being distracted by other problems. Components of this type of excursion can be video, audio files, animation. The materials of such an excursion could include terms and definitions, showing what methods and means the accountant uses in their work, and so on. Keywords: excursion, online excursion, learning effectiveness, teaching forms, practical module.