Анализ на успеваемостта на студентите от държавен изпит на специалност „Счетоводство“, ОКС Бакалавър, за периода 2022 – 2023 г.
Analysis of the Performance of the Students from the State Exam in the “Accounting” Bachelor Major for the Period 2022/2023

Author(s): Iavor Bachev
Subject(s): Social Sciences, Economy, Education, Higher Education , Accounting - Business Administration, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: state exam; financial accounting; results
Summary/Abstract: The article presents the results and conclusions from the analysis of the results from the state exam in the “Accounting”, Bachelor's degree, for a period of two years (2022 – 2023). The subject of this article is focused on the analysis of the overall success by modules of students and in particular of the module “Financial Accounting” in general, by groups of questions contained in the module and specific questions in each group of the module “Financial Accounting”. The discipline “Financial Accounting” is one of the fundamental disciplines and together with the “General Theory of Accounting” and plays the most important role in the formation of basic theoretical knowledge and practical skills in students. It is included in the range of disciplines required to obtain a certified public accountant qualification. The aim of the research is to outline the modules in which the most problematic issues arise; to bring out the topics and the nature of the questions from the module “Financial Accounting”, which are most difficult for students and to formulate the factors that have influenced the success of students and to make specific recommendations for improving the organization of the state exam.

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