STRUCTURE OF COMPETENCES OF FUTURE ACCOUNTANTS ON REGISTRATION OF ACCOUNTING DATA

Abstract

The modern labor market needs such skilled workers, whose level of training would meet not only the requirements of modern production and the country’s economy, but also the prospects for their development, would allow to quickly influence the rapidly changing conditions and production technologies. It is the system of vocational (vocational) education that is the effective environment where «everyone will be able to more fully develop and realize their abilities, educational, spiritual, moral, labor and creative potential.» The country’s transition to a market economy has necessitated the improvement of the training of skilled workers, the level of competence of which should exceed the complexity of the professional tasks. It is a question of creation of professional qualification structure of working shots based on strengthening of a role of the competence approach in professional training. The urgency of introducing a competency-based approach to educational practice in Ukraine is due to the rapid social, technological and political development of the world, which requires graduates to have modern qualities and skills: be flexible, mobile, able to present themselves in the labor market; use knowledge as a tool to solve life’s problems; make non-standard decisions and be responsible for them; have a communicative culture, be able to work in a team; be able to get out of any conflict situations; be able to obtain, analyze information, use it for individual development and selfimprovement; have the skills to think critically in order to use information wisely and control the flow of information. The introduction of a competency-based approach to vocational (vocational) education is a priority in the process of building a progressive society that requires competitive professionals able to apply the acquired knowledge, skills and abilities in solving practical problems and unusual situations.