Apskaitos dalykų analizė buhalterinės apskaitos studijų programos kontekste Šiaulių valstybinės kolegijos pavyzdžiu
LTKoleginių studijų buhalterinės apskaitos programose besimokantiems būsimiems apskaitos specialistams (buhalteriams) aktualus išlieka apskaitos dalykų žinių portfelio formavimas. Straipsnyje apžvelgiamas buhalterinės apskaitos studijų programos vykdymas Lietuvos kolegijose, išskiriamos institucijos, rengiančios apskaitos specialistus. Taip pat nagrinėjamas buhalterinės apskaitos studijų programos rengimo ir atnaujinimo reglamentavimas bei atliekama apskaitos dalykų apimties analizė programos turinio kontekste. [Iš leidinio]Reikšminiai žodžiai: Apskaitos specialistų rengimas kolegijose; Buhalterinė apskaita; Studijų programa; Bookkeeping; College study; Study programme; Training of accounting specialists in colleges.
ENStudents who study accounting and who want to become professional accountants are interested in the building knowledge of accounting subjects. Each educational institution is concerned to conclude a study programme, which would enable to prepare a professional and competent specialist. The object of this article is accounting subjects in the accounting study programme. The aim of this article is to define the legal framework of the accounting study programme and to analyze the change of the volume of the accounting subjects in the context of programme content. The methods used in this article are as it follows: the analysis of the scientific literature and documents and the comparative analysis of the documents. The implemcntion of the accounting study programme in Lithuanian colleges is overviewed and the institutions that prepare accountants are excluded in the article. The regulation of the preparation and implementation of the accounting study programme is examined and the volume of the accounting subjects in the context of programme content is analyzed. The study has confirmed that preparation and implementation of the accounting study programme is a regulated process affected by the constantly updated legal documents of higher education.The amendments in the accounting study programme in Šiauliai State College are made in order to create a closer relationship between theory and practice as well as comply the accounting study programme with the requirements of the regulatory documents. Study programmes and their goals were revised renewing the accountig study program in 2010. After that the structure of the accounting study programme was reformed, study goals.which duplicated in several accounting study programs or practise programmes, were eliminated and left just in one accounting study programme or practise programme. [From the publication]
