Utilizarea eficientă a metodelor şi tehnicilor interactive de predare-învăţare în cadrul disciplinei „Contabilitatea financiara” în contextul noilor SNC

Abstract

This article points out the examination of the learning teaching methods of the discipline “Financial accounting” in the context of the new National Standards of Accounting. The purpose of this research was determined by appeared modifications in settling the accounting domain. In this context, being based on NSA “Stocks” is treated the subject “Objects of small value and short-term” by detailing their characteristics, particularities, use and reflection in plan accounts of economic operations and application of accounting formulae in problematic-situations. In order to reach the proposed objectives were applied different interactive learning-teaching methods, which have facilitated achievement of the instructive process.