THE EXPEDIENCY OF USING THE DIGITAL COMPONENTS OF THE EDUCATIONAL PLATFORM «URAIT» IN TEACHING ACADEMIC DISCIPLINES WITH DYNAMIC CONTENT (ON THE EXAMPLE OF THE DISCIPLINE «FINANCIAL ACCOUNTING»)

: the article presents and argues the author's opinion regarding the degree of demand for and expediency of using digital tools and services of the educational platform (EP) «Urait» in the educational process of a higher school in the course of teaching academic disciplines, the content of which is highly dynamic. A classic example of such an academic discipline is «Financial accounting». The introductory part of the article contains a general description of the named academic discipline and a description of the specifics of its teaching. The main content of the article is devoted to the description of the author's experience in using the main digital components of the EP «Urait», such as a flexible course constructor, an interactive assessment system and an online bank of the EP «Urait», as well as free templates for work programs. The final part of the article presents the author's vision regarding the need for a future expansion of the existing functionality of the EP «Urait» and expectations from the emergence of new functions of this platform.

Currently, on open Internet sites [8; 3; 5; 12], and in profile printing materials [4; 6; 9; 10; 11] actively discusses a wide range of issues related to ensuring the digitalization of the process and achieving a high quality of the result of educational activities, both from the standpoint of the fullest possible involvement and effective use of existing resources by the teaching community, and from the standpoint of a com-tencies a teacher needs in the course of teaching him a particular academic discipline to match the image of a certain «ideal teacher» (in the «process-result» system); how to organize, conduct and evaluate a project task addressed to students in the course of teaching a particular academic discipline based on the use of elements of project activities in the educational process (with a focus on the maximum involvement of all its participants in it); the use of tools and services (primarily interactive and digital) of educational platforms in the framework of the implementation of pedagogical activities (carried out both online and offline).
The choice made by the author when searching for a topic for this scientific article in favor of the last (of the above three) questions is due to the fact that in the current (2022 -2023) academic year, an attempt to use the tools and services of the educational platform (EP) «Urait» as part of the implementation teaching activities prevailed over thinking about what competencies a teacher needs in the course of teaching him this or that academic discipline in order to correspond to the image of a certain «ideal teacher»; or over thinking about how to organize, conduct and evaluate a project assignment addressed to students in the course of teaching a particular academic discipline based on the use of elements of project activity in the educational process.
Let us present a system of the author's reasoning regarding the necessity and expediency (from the point of view of the teacher and students) of using interactive and digital tools and services of the EP «Urait» in the educational process to improve the quality of mastering a particular academic discipline, characterized by a high dynamism of its content, and we will try to find answers to the listed questions below.
General characteristics of the academic discipline «Financial accounting» and a description of the specifics of its teaching.
The academic discipline «Financial accounting», with a request to conduct (on an hourly basis) classes in which with students of correspondence courses studying in analysis and audit»] in Institute of economics, finance and management of the Ural state agrarian university, I was contacted last fall, is being studied by students of one «micro group» (according to the plan -5, but in fact -4 people), during 2022 -2023 the third year (out of four), that is, during the fifth and sixth semesters [with their «end-to-end» (semesters) numbering].
Quantitative and qualitative parameters of the discipline «Financial accounting» are presented in the table. Table 1 Quantitative and qualitative parameters of the discipline «Financial accounting» As of the time of writing this scientific article, on the path of teaching and mastering the academic discipline «Financial accounting», such segments of it (of this path) were passed, which ended with passing the first and second (out of three) con- lum, which provides for a significant amount of hours allocated for independent work of students and a very small amount of hours allocated for «contact» (including classroom) work, and causing the need to determine, form and bring to students that volume of educational material in «physical» terms (so that they do not waste time on «collecting» it from different sources), which should be worked out by them independently, with the establishment of appropriate methods and tools, as well as criteria and indicators, with the help of which the degree of mastering this material by students and the level of knowledge of it can be objectively assessed. Of course, the preparation of a voluminous publication (any) requires significant costs (both time and moral).
Between the moment the preparation of the manuscript is completed (and preparation is a very slow process in itself) and the moment the circulation is published, quite a lot of time often (and, for quite objective reasons) passes.
At the same time, teachers, loaded with the preparation (and repeated processing) of all kinds of documents and materials «accompanying» the educational process, do not always have time to do «everything, for everyone and in full». Sometimes this is shifted to the «updating» (including in the process of publication) of the manuscript, which, it would seem, has already been completed.
The preparation of educational publications that are relevant in everything in academic disciplines that are highly dynamic in terms of their content, for example, on the same financial accounting based on a system of legislative acts and regulatory legal documents that is constantly and, moreover, very quickly changing, in the light of the above, it seems in general, a very, very difficult matter (in every sense of the word).
In this regard, I sincerely wish A.S. Alisenov to prepare (by updating previous educational publications) and, with the help of the Urait publishing house, publish a new educational publication on financial accounting, which will fully comply with the current state of the legislative and regulatory framework.

The experience and results of the teacher's use of the interactive assessment system and the online bank EP «Urait» for conducting credits and exams in the discipline «Financial accounting» through electronic testing.
The intention to use the interactive assessment of the EP «Urait», in particular, to assign and conduct a credit, and subsequently an exam in the discipline «Financial accounting» through electronic testing based on the corresponding resource included in the above textbook [1], certainly took place. To this end, the teacher, before deciding to offer students to take the appropriate test, on October 28, 2022, tried to take it on his own to study its content and properly test it beforehand. However, due to the material presented in the above-mentioned textbook, which is outdated from the point of view of the regulatory legal framework, its test tasks also turned out to be not quite Содержимое доступно по лицензии Creative Commons Attribution 4.0 license (CC-BY 4.0) relevant, that is, those with which an objective assessment of current knowledge would be impossible.
Therefore, in order to conduct both a credit and an exam in the discipline «Financial accounting», the teacher was forced to use his own lecture material (brought to students) and his own test bank (hosted in the Moodle distance education system), which is constantly updated by the teacher, and therefore not suffering from the defect described above.
Thus, to objectively check the knowledge of students through the online bank of evaluation tools presented at the EP «Urait», at least in terms of such a dynamic discipline as «Financial accounting» (and possibly a number of other «related» disciplines), in currently, according to the teacher, it is possible, unfortunately, not always.

Potential opportunities for optimizing the methodological work of a teacher based on the use of free templates for work programs of the EP «Urait».
Until now, the implementation by the teacher of the stages of trial preparation of the work program (specifically, on the academic discipline «International financial reporting standards and international auditing standards») based on the use of a free template of the work program as one of the digital components of the EP «Urait» took place only within the framework of mastering the functionality this platform and for the purpose of leaving an appropriate «digital footprint» on it. As far as the teacher managed to delve into the possibilities of the free work program template (I earnestly ask you to correct me if I'm wrong), this template is «tied» to a particular textbook, and therefore it (the template) allows you to include only that set in the work program being compiled the one in this tutorial. Unfortunately, rarely does a textbook contain a comprehensive set of topics, the study of which is necessary for the full development of the corresponding academic discipline. In practice, you have to combine topics presented in not one, but several textbooks (similar to compiling a «flex course»). Therefore, of course, helping in methodical work in compiling work pro- tures») to create work programs that cover the entire list of necessary, according to the teacher, topics.
The opinion of the teacher regarding the need for a long-term modernization of the EP «Urait» by expanding the functionality of the platform.
The author of this article believes that in the near future the functionality of EP «Urait» should be expanded and / or improved in the following main areas.
1. To modernize the function of the free work program template so that it is possible to include in the work program created using the template not only the topics set out in any one textbook (to which the template is «attached»), but, in the image and likeness of the flexible courses, from several.