Aspecte ale predării disciplinei “Contabilitatea persoanelor fizice – întreprinzători și profesioniști”

Abstract

The efficient educational process requires university accounting training aligned with the needs of practical professional activity. The requirements for accounting education regarding the theoretical and practical skills possessed by the accountant are imposed by the business environment. Higher education institutions have the mission to prepare accountants with complex and interdisciplinary skills and abilities. Students' knowledge obtained as a result of accounting training must also comply with international education standards. The learning outcome must be focused on the knowledge, skills and competencies of accounting students, necessary for practical professional activity in the context of globalization. The quality of the teaching-learning process in the formation of professional skills is a major challenge for university education. This process is based on developing students' skills based on competitive study programs, developed in accordance with international educational requirements and the entrepreneurial environment. CZU: 378.147:657; JEL: M41