LEARNING THE FUNDAMENTALS OF ACCOUNTING BASED ON THE PRIMARY PROCESS PERSPECTIVE

Abstract

The aim of this paper is to present a method for teaching accounting that has been developed since 1996 (SILVA, 1996), based on a model proposed in the eighties by a group of teachers at the School of Commerce in the Catholic University of Valparaiso, Chile. To achieve the proposed objective a descriptive study was done, revealing how, from a basic method, the author has made significant changes over the years, allowing the development of a method to facilitate the teaching of accounting. The method was practiced by her own students and shared with other teachers, domestic and foreign, who have implemented it and have recognized the usefulness for the students to make the learning of accounting more dynamic, solving with a more analytical approach the problems raised in accounting issues. The worldwide adoption of International Financial Reporting Standards (IFRS), set of rules in which the most important is to recognize, measure and reveal effects on assets, liabilities and equities resulting from economic events, requires the preparation of an accounting professional that has greater analytical skills.