Overview scientific component values and its dynamic growth in the formation of the
modern educational process in the preparation of accounting and analytical experts.Argued
the growth needs of the scientific component of the prevailing professional competence in this
area of knowledge.
Grounded author vision in relation to strengthening of scientific and practical
constituent of teaching process registration-analytical disciplines at higher school. The possible
variants of increase of scientific are presented components of knowledges of students, new
going near drafting of the programs of educational disciplines, preparation of the methodical
providing of educational process and renewed format of textbooks.
There are a number of arguments supporting the need for the isolation problem
interdisciplinary approach to the study of many disciplines. It is noted that it is quite a
complex issue, in which the solution should provide a step by step gradual transition of
competencies acquired by one discipline to the competencies that they have acquired by the
students in another discipline. Directions which can integrate accounting with the social and
natural sciences to form the desired information on the economic, social and environmental
sustainability vectors.
It is proved that an analytical system acquires the status of a kind of pyramid bases of
decision making by managers at all levels, which are at the top of finances. As a phenomenon
they reflect the cash flows of economic agents, which are characterized by volume, direction
and time.