Didactic conception for discipline accounting in the basic cycle of the career Accounting and Finances of the University of Pinar Del Río

Abstract

This investigation is guided to make perfect the Accounting teaching-learning process during the basic cycle for Accounting and Finances first and second year students at Pinar del Río University. For this purpose it was given a didactic conception sustained on the interdisciplinary relations where the Accounting discipline directs the horizontal and vertical integration process, starting from a virtual company's simulation that allows modeling the countable system's subsystems, based on a teaching means system that organize and direct the teaching-learning process. The employed methods were: historic and logic, analysis and synthesis, induction -deduction, systemic structural, observation, documents revision, inquiry, interview, the statistical methods and mathematicians. As a practical contribution, it is offered a methodology to implement the didactic conception that provides to the professors that intervene in the counter formation process, the methodological and didactic resources to make perfect the teaching-learning process doing emphasis on the workshops impartation in the Accounting discipline and in an Actualization’s Diploma about the Accounting changes starting from the harmonizing of Cuban Accounting's Standards to the Internationals’ Standards and Financial Information.