THE WORKING PROGRAMS FORMATION OF DISCIPLINES PROFILE «ACCOUNTING, ANALYSIS AND AUDIT» IN THE FRAMEWORK OF THE IMPLEMENTATION OF THE FSES 3++

Abstract

The article considers the tools for the working programs formation of the disciplines of the training direction 38.03.01 «Economics», the profile «Accounting, analysis and audit». The change in the development tools is associated with the introduction of the new FSES 3++ and the use of professional standards for the formation of professional competencies. Two professional standards «Accountant» and «Auditor» are used as a base. The achievement of professional competencies is carried out using indicators of achievement of competencies, and the learning outcomes are formed knowledge, skills and possession of skills within the framework of professional competencies. As an example, the disciplines of the part that is formed by the participants of educational relations are used: «Accounting management Accounting» and «International financial reporting standards». The proposed tools for the formation of work programs of disciplines is one of the elements of the educational program and it allows implementing the provisions of the Federal State Educational Standard 3++ and meet the requirements of professional standards, which is required in the labor market in modern conditions.