У статті проаналізовано інноваційні методи, що дозволяють викладачеві вибирати оптимальну стратегію процесу навчання, використовувати сучасні освітні технології з метою мотивації та творчого розвитку здобувачів, їх підготовці до практичної діяльності. Зазначено на аспекти успішного засвоєння здобувачами основ бухгалтерського обліку, результативне використання презентацій на етапі узагальнення інформації за окремими темами: при вивченні елементів методу бухгалтерського обліку, об'єктів обліку, форм бухгалтерської фінансової звітності. Наголошено, що програма дисципліни «Бухгалтерський облік» повинна визначати поступальний розвиток і систематичність навчального матеріалу, а навчальний матеріал повинен бути доступним і повинен активізувати пізнавальний інтерес, ознайомлювати із практичними прийомами в досліджуваному напрямі.
Article analyzes innovative methods that allow teachers to choose the optimal strategy for the learning process, use modern educational technologies to motivate and creatively develop applicants, and prepare them for practical activities. It is indicated on the aspects of successful assimilation of the basics of accounting by applicants, it is more effective to use presentations at the stage of summarizing information on certain topics: when studying elements of the accounting method, accounting objects, forms of accounting financial statements. The methodological basis of the research consists of approaches: axiological, comparative, retrospective, didactic. These approaches are based on a set of methodological principles, the work uses a set of research methods: general scientific, special pedagogical. The research is relevant, because despite the fact that the issue of innovative technologies in teaching and upbringing is quite carefully developed, it does not have an effective practical application, since it depends on the competence of the teacher, on the conditions that have developed in the teaching staff, on the desires of applicants to learn new knowledge, so there is a need to disclose the specifics of the use of innovative teaching methods in teaching economic disciplines, directly on the example of the discipline "Accounting". Article notes that the program of the discipline "Accounting" should determine the progressive development and systematicity of educational material, and the educational material should be accessible and should activate cognitive interest, introduce practical techniques in the studied direction. During the research, it was found out that one of the directions of the reform of Ukrainian education is a competence approach, in which it is important to train a competent and in-demand specialist who can act in specific situations and who will be responsible for the results of their activities; reducing the volume of classroom classes, in particular, lectures, is not always justified, because for the successful solution of practical accounting problems, it is important not only to get acquainted with the discipline, but also to understand its content, subject, method, principles and methodology, which will allow applying the knowledge gained in practice; the combination of innovative and traditional methods in the educational process allows the teacher to choose the optimal strategy for the learning process, use modern educational technologies to motivate and creatively develop applicants, and prepare them for practical activities.
