We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
МЕТОДИКА ЗА РАЗРАБОТКА НА ОБОБЩАВАЩ ПРИМЕР ВЪРХУ ОТКРИВАНЕ, ВОДЕНЕ И ПРИКЛЮЧВАНЕ НА СЧЕТОВОДНИ СМЕТКИ
- Authors
Бинева, Велика
- Abstract
During the training in the discipline Introduction to accounting, there are serious difficulties in mastering accounting knowledge and skills. The greatest difficulties students encounter in compiling accounting items for business transactions, in accordance with pre-formulated conditions. Defining the nature of a business transaction (exactly what happened), how the property and financial condition of the enterprise are affected (which are the objects that change their value), what are the directions of the change, how with the help of the method of accounting the correct accounting article will be built – are major obstacles to success in mastering accounting competencies. This article presents a constructed methodology to help students cope with the difficulties encountered in the process of solving an accounting task. Observance of the technological order in compiling accounting articles is one of the things that contribute to building a positive attitude towards accounting as a discipline.
- Subjects
ACCOUNTING methods; CASE-based reasoning; ATTITUDE (Psychology); DISCIPLINE; ACCOUNTING; COMMUNICATIVE competence
- Publication
Management & Education / Upravlenie i Obrazovanie, 2020, Vol 16, Issue 1, p70
- ISSN
1312-6121
- Publication type
Article