Apskaitos specialistų rengimo aktualijos Kauno technologijos universitete
LTKiekviena verslo įmonė vertindama savo ūkinę-finansinę veiklą bei būklę remiasi apskaitos duomenimis. Buhalterinės apskaitos veiklos sritys apima apskaitos informacijos kaupimą, analizavimą, klasifikavimą, apibendrinimą ir pateikimą apskaitos informacijos vartotojams rengiamose finansinėse ataskaitose. Nors verslas gali vystytis ir sėkmingai, tačiau, jei finansiniai srautai nebus tinkamai kontroliuojami, ilgainiui įmonę ims kamuoti finansinės problemos, augs kaštai, o tai gali vesti bankroto link. Apskaita padeda stebėti, suderinti ir tikslingai nukreipti turimus išteklius, tad akivaizdu, jog apskaita atlieka ypač reikšmingą vaidmenį įmonėje, todėl didžiulis dėmesys turi būti skiriamas kompetentingų apskaitos specialistų rengimui. [Iš leidinio]Reikšminiai žodžiai: Apskaitos specialistų rengimas; Apskaitos specializacija; Kauno technologijos universitetas; Accounting specialization; Kaunas University of Technology; Training of accounting specialist.
EN[...] This article formulates the problem of accounting specialists training in the objective aspect: what knowledge and abilities are assumed by accounting specialists? The object of the research is training of accounting specialists. The aim of the research is to investigate accounting specialists training within study programmes of economics and management at Kaunas University of Technology, Faculty of Economics and Management. The research methodology was prepared by evaluating such indicators: structure of bachelor studies, bachelor specialization modules, professional abilities of accounting specialists and education perspectives. Today accounting specialists arc trained in two available undergraduate study programmes: economics and management. Module Basics of Accounting belongs to a group of fundamental studies and is taught to all students of undergraduate programme. Those who have chosen accounting specialization at economics programme study four modules of specialization and also pass a module of Economic Analysis. Students of management accounting specialization study Management Accounting, Analysis of Enterprise Performance and also specialization modules.After undergraduate programmes young accounting specialists can extend knowledge at the master degree programmes where Accounting and Audit (in economics) and Enterprise Evaluation (in management) studies are offered. Knowledge and professional abilities acquired at the undergraduate studies enable accounting specialists to be competitive in the labour market. There are two types of accounting specialists prepared at Kaunas University of Technology, Faculty of Economics and Management, namely, accounting and management accounting. Accounting specialists, whose knowledge and abilities are orientated to perception and practical use of financial accounting in business enterprises, study Bookkeeping Accounting, Accounting Organization, International Accounting and Taxes, and Taxation. Undergraduate students of management programme study Responsibility Centres Management, Enterprise Accounting and Reporting Systems, Computerizing Programs of Accounting and Business Taxation. After brief review of accounting specialists training process at Kaunas University of Technology it should be noted that undergraduate programmes of accounting specialists training distinguishes by continuity and unity, sufficient attention is imposed on the development of theoretical knowledge and consolidation of practical capabilities. [From the publication]
