The initial training of the specific professional competence to record economic events through General Accounting.

Abstract

The study presented responds to a four-year scientific investigation and addresses the initial training of the specific professional competence to record economic facts, which has a complex and systemic nature, where knowledge, skills, values, motivations, and performances, based on the aspects of the recording of economic events in the teaching-learning process of General Accounting I, II, III and IV subjects, which have repercussions on Accounting and Financial Labor Practice I and in other contexts of action. A diagnosis was made for which methods of the empirical level are used, such as: observation, survey and document review, which evidenced the need to develop a procedure for the initial formation of specific professional competence to record economic facts, For this, a set of stages and steps were articulated and the transformations that occurred with the preparation and implementation of theoretical, practical and integrative exercises, the Arcont software, case studies, accounting procedures, activities, as well as the methodological classes, visits to the Accounting department and the improvement of Accounting and Financial Practice I. Keywords: professional skills, skills training, recording economic facts, interdisciplinarity.