Abstract:

Accounting is an information process that takes place within strictly defined time and space boundaries. It has precisely defined quantitative and qualitative characteristics for specific objects and covers their states and changes with specific methods. The parameters of this process are strictly regulated and determined by norms and rules that are universally binding on the national economy. In the context of convergence in global and regional economic communities, these rules become generally binding on accounting processes, regardless of where they take place. In this sense, the National Accounting Standards are too close to the International Accounting Standards. The accounting process is part of the economic information and proceeds together with the other planning and forecasting processes.

Accounting information system is an information system built to meet the specific needs of the accounting department. The accounting department manages confidential information. Hourly wages and annual salaries, together with private staff information, require limited access within the department. Sales prices to customers must remain confidential, especially when different customers pay different prices for similar products.

Proper management of accounting software as a valuable asset has many advantages.
The purpose of this report is to perform a critical analysis of the possibilities for effective use of information technology in creating working models for accounting training. Our main hypothesis is that the application of IT in accounting training allows to reveal training not as a process of passive consumption of content, but as a process based on activities conducted in an interactive environment and work situations. Thus, students and teachers are actively involved in the joint solution of specific tasks and influence their behavior through two-way communication.

In this report we will make a brief presentation of the various software packages used in education at the Southwestern University "Neofit Rilski". We will look at sample tasks and the different ways to solve them.

One of the main goals of the training is that the students apply the conditioned knowledge in conditions that are close to the real ones. The aim is to get as close as possible to the practice by solving an accounting case covering one or parts of a reporting period. For educational purposes, the selected reporting period may not coincide with the legally defined reporting period. Solving a comprehensive and practically oriented case requires students to work independently in filling out primary, secondary accounting documents and registers, their sorting, grouping and processing through an accounting software product.

The quality of education allows students to organize their study time in conditions close to practice, to think creatively, applying accounting and tax legislation in solving cases arising in practice, to work in the conditions of automated information processing and to gain an idea of the overall reporting process in the enterprise.

In conclusion, we want to emphasize that the main purpose of training in accounting and the use of software technologies is to prepare a highly qualified, IT-literate accounting specialist, prepared to meet business requirements in an increasingly dynamic business environment. Ignorance or unwillingness to use IT will deprive our students of a competitive advantage in the labor market.

Keywords:

Accounting training, business informatics, new technologies.