USE OF DIGITAL TOOLS IN EDUCATION OF FINANCIAL AND ACCOUNTING DISCIPLINES

Abstract

The article updates the problem of insufficient quality of training of students of higher education institutions in the latest digital means of financial and accounting management. It is proven that in modern conditions, paper processing of information and data transfer are inconvenient and outdated, making it necessary to automate and teach students these technologies. The author's classification of digital tools, becoming a permanent practice of teaching financial and accounting, is given. It includes the following categories: computer simulations and modeling; educational platforms and online courses; accounting software; electronic textbooks and educational materials; webinars and video lectures; and virtual and augmented realities (VR/AR). Each of these categories is described. Simulation programs of accounting processes simulate actual accounting operations and allow students to practice in conditions close to real ones. An example of using the simulation program "The Accounting Bissim" by British business trainers is given, and attention is focused on the advanced experience of using the simulator by the Faculty of Accounting and Tax Management of KNEU. Educational platforms and online courses (Prometheus, Coursera, edX) contain video lectures, practical tasks, tests, and feedback, allowing you to form a financial outlook, understand the financial component of an enterprise and its business processes, and expand knowledge of accounting. Introducing special accounting software allows you to master the practical skills of automating accounting for production, inventory personnel management, etc. Electronic textbooks and educational materials provide constant access to relevant resources and allow you to quickly receive the latest information and research in the accounting field. An example of using the modern electronic textbook "Living Accounting Book" is given. Virtual and augmented realities are designed to solve accounting tasks and gain professional experience in an interactive virtual financial and accounting environment. An example of VR/AR is described as the M.E.Doc (My Electronic Document) program, which implements the idea of promoting electronic document circulation through a game in augmented reality. Examples of positive implementation experience are indicated for each category.