Improving the methodology of accounting education: an understanding of the economic cycle and the main operations of a commercial enterprise

Abstract

The article discusses the use of operational-spatial modeling of the economic process in teaching accounting. A special feature of the author’s approach is the application of Karl Marx’s theory of the circulation of capital, Desgranzh’s rules and the theory of exchange. System and process approaches are used. The goal is to help students independently model the business operations of a commercial enterprise. The result of the implementation of this approach should be an increase in the quality of knowledge about the movement of accounting objects in the turnover of working capital.