FORMATION OF PROFESSIONAL COMPETENCIES OF FUTURE ACCOUNTANTS ON REGISTRATION OF ACCOUNTING DATA BY INFORMATION AND COMMUNICATION TOOLS

Анотація

Under the conditions of reforming the Ukrainian professional (vocational and technical) education, transition to multilevel training of future specialists, professional and competitive personnel, the issue of the competence approach acquires special urgency. The development of state educational policy in Ukraine should take into account the fact that all issues related to the use and implementation of information technology in educational institutions should be addressed holistically. The purpose of the academic paper lies in identifying the features of the formation of professional competencies of future accountants on the registration of accounting data by information technology tools. The research methodology is as follows: methods of logical comparison, systematization and generalization, general scientific and special research methods, in particular, the analysis and synthesis, system-structural analysis, method of expert evaluations, which has made it possible to achieve the research purpose. The importance of applying information technologies is focused on obtaining a qualitatively new result in the field of professional (vocational and technical) education, which would meet the state and trends of the world educational society and generally accepted international and European standards in this sphere.

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