Modern forms of accounting teaching and obtaining professional knowledge of students: case study

Abstract

To limit the spread of COVID-19 disease universities and schools revised the mode of delivery from contact teaching to distance teaching. The implementation of educational activities by the distance method replaces the direct contact of the teacher with the students and places increased emphasis on the quality and comprehensibility of study materials and their availability for students. The aim of the paper is to present a modern form of an accounting teaching through a case study of distance teaching in the course Single-entry bookkeeping system at the Faculty of Economics and Management of the Slovak University of Agriculture in Nitra. Seminars from the course Single-entry bookkeeping system are realized in an accounting software, so it was necessary to find the optimal solution to ensure the distance teaching. We chose to make video tutorials using software which allows to record activities on the desktop together with the teacher as a narrator. Video tutorials allow students working in a demo version of the taught accounting software to gain professional knowledge and skills with working in the accounting software and as well as within the distance learning. The paper also evaluates the examination results from the course Simple-entry bookkeeping system for the last four academic years. The evaluation showed, that in the academic year 2020/2021 when the distance teaching started, the highest success rate on the first term and at the same time the worst average grade was achieved by students.