Abstract:

Bachelor's degree in Accountancy is held at the University of Gdańsk for 3 years, ie 6 semesters. This programme educates students about accounting profession. Graduates are prepared to perform simple accounting work, which primarily consists of recording income and expenses, keeping records of fixed assets, calculating salaries and settling taxes on salaries, settling costs, settling recurring tax liabilities, etc. In order to perform more difficult accounting tasks, higher qualifications are necessary that are acquired either through several years of practice in the profession or by completing a master's degree in accounting.

During undergraduate studies, students learn a variety of subjects, including an important group of specialized accounting subjects. These subjects include, among others, the basis of financial accounting, cost accounting, small business accounting, preparation of financial statements, computerized accounting and tax related subjects, which are at the intersection of accounting and tax law.

The study of almost all accounting subjects is based on manual accounting, where records are kept on paper, rather than keeping records in computerized accounting systems (except for one subject in the last year of studies ie computerized accounting). This method of keeping accounting records was still in use in the 20th century, but now this method is outdated and has nothing to do with accounting practice. In the 21st century the only standard in accounting practice is the use of computerized accounting systems.

So does the question arise whether the teaching of accounting records on traditional "paper" records has any advantages? Should students in the 21st century continue to use this way of keeping records? Should learning accounting records at university be changed and adjusted to the accounting practice of the 21st century and conducted solely by computer?

The paper argues that the method of teaching accounting principles based on manual accounting principles is still very useful, as it allows students to better understand the basic principles of functioning of accounting records and accounting of business transactions. This method, however, requires the correct selection of examples and, above all, the clear communication to students that this is a purely didactic method, which in practice is no longer used in business.

Keywords:

Manual accounting techniques, computerized accounting systems.