Algorithmic solutions of function (mission) accounting
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 5, Issue
Abstract
The course value of the discipline "Information Systems and Technologies in Accounting" for applicants of the educational degree of specialty 071 Accounting and Taxation, which is normative in the cycle of educational disciplines of vocational training in the specialty and provides targeted training for applicants of the educational degree in mastering the elements of the method of developing algorithms and packages for cost-effective implementation of computing work on electronic digital machines. It is substantiated that the exceptional quality of the course of the academic discipline is the complexity of the material being studied in conditions of a relatively small amount of lecture time, practical and laboratory work, as well as the specifics of using electronic digital machines in the country's industries. Therefore, in the conducted research it is necessary to consider only the key issues, understanding of which provides the prerequisites for the success of additional independent work on the recommended list of the main and auxiliary references used. It should be borne in mind that most of the developments devoted to the elements of the algorithmization method and coding on electronic digital machines are textbooks and teaching aids for special engineering higher educational institutions. Therefore, when using them, it is necessary to show perseverance and focus on the mandatory requirements of the educational program of the course. It has been proven that as a result of going through a cycle of academic discipline and studying published textbooks and teaching aids, applicants of an educational degree should realize: the elements of the algorithmization method for making production-economic and economic-marketing dilemmas on electronic digital machines; elements of the method of using official languages in the algorithmization and coding of alternatives to the subsystem of accounting production and economic accounting in production and economic activity. Reasonably disclosed (expounded) academic (theoretical) empirical (practical) and the labs (lab) the material must be illustrated by solving specific problems in industries of national economic (economic) structure (system) of the country.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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