Resumo

RODRIGUEZ PEREZ, Matyuri  e  DEAS ALBUERNE, Julia Ileana. Methodology for Improving the Teaching-Learning Process in Interpreting Financial Statements. Cofin [online]. 2019, vol.13, suppl.1, e11.  Epub 09-Dez-2019. ISSN 2073-6061.

In today’s Cuba, there is a need for students to be taught how to interpret financial statements which is an important management tool. This paper is aimed at suggesting a methodology for improving the teaching-learning process in interpreting financial statements. The methodology has three steps: first, making diagnoses of students’ needs; second, teaching them how to determine the significance and meaning of the financial statement data, so they will be able to interpret financial statements accurately; and third, deepening knowledge acquired. The methodology was employed for fifth-year students majoring in economics at the University of Camagüey “Ignacio Agramonte Loynaz” in the academic year 2017-2018. This major is part of the degree in education taken as blended learning that combines independent study and face-to-face lessons at regular intervals. Surveys conducted showed that students were highly satisfied.

Palavras-chave : accounting; financial statements; professional skills; teaching-learning process..

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