Consideraţii privind perfecţionarea predării disciplinei „Practicum la contabilitatea financiară”

Abstract

In this article the author intends to promote a new approach to teaching and learning within thediscipline Practicum in Financial Accounting, developed around the principle that the acquisitionof knowledge in accounting is greatly enhanced by the practical implementation of activities with which students entities will face. Achieving these activities will be possible in the simulations (imitation) entities. Therefore, in this article the author will introduce his vision imitation entities and highlight differences to the current approach. Achieving this vision is based on the adoption of a new way of organizing the work of the students in the audience.