Correct descent as already mentioned is feet first, this allows you to control rate more easily and also release pressure in your ears more effectively.
In certain circumstances such as strong current it is advantageous to descend head 1st negatively buoyant and finning down. such circumstances are the exception rather than the rule and are useful to keep groups of divers together and stop you getting moved off the dive site in strong current conditions.
In certain circumstances such as strong current it is advantageous to descend head 1st negatively buoyant and finning down. such circumstances are the exception rather than the rule and are useful to keep groups of divers together and stop you getting moved off the dive site in strong current conditions.