Analysis of the development of the skill of preparing primary documents

Abstract

Students in Technical and Professional Education who are trained as mid-level accounting technicians require solid preparation that enables them to face the difficulties that hinder the proper performance of a professional in the world of economics. The objective of this work is to analyze the development of the skill of preparing primary documents in first-year students of the Accounting specialty, and to propose a system of actions and an accounting procedure that contribute to its strengthening. Theoretical methods, such as historical-logical, analysis and synthesis, systemic-structural and inductive-deductive, and empirical methods, such as scientific observation, surveys, a pedagogical test and specialist criteria, were used together with descriptive statistics. The diagnosis revealed shortcomings in the command of the procedure for preparing primary documents and in the identification of their different types. As a result, the actions for preparing seven primary documents, the knowledge invariants and the steps of the accounting procedure were determined; their application notably improved the results of the final survey and pedagogical test. It is concluded that the development of this skill follows a progressive trajectory, which should be reflected in curriculum design, and that it constitutes the basis for recording accounting operations and for competent job placement.