METHODOLOGICAL BASIS IN THE DEVELOPMENT OF PROFESSIONAL COMPETENCE OF ACCOUNTING STUDENTS

Initial training of accounting students in terms of skills development is an issue of higher education in the field of Economics actual when studying economic policy. The research methodology includes theoretical and experimental methods. The methodological approach toward the scientific content of a discipline in Economics, in this case accounting, demonstrates its effectiveness in practice and points out once again the teacher's role in ensuring optimal functionality of teaching-learning process.