The system of accounting for educational funds OU. Successes of modern natural science
The Great Patriotic War of 1941-1945 is always alive in our memory, it did not bypass our family, which included those who fought and those who worked in the rear, bringing Victory closer with all their might. I will write about the military childhood of my great-grandfather, Khramov Dmitry Ivanovich, a war veteran, a home front worker. Born on August 8, 1929 in the village of Motorovo, Omsk region, in the family of a forester, at the age of 87 he lives and lives well in the city of Sochi. Every year, as a family, we visit our great-grandfather and celebrate his birthday, we go to the sea, to the Arboretum, the Sochi Theater. And in the evenings we listen to his memories of the sweets of military childhood. It turns out that after the war in the neighboring village there was a point where they took old rags and bones, in exchange for sweets, caramel cockerel on a stick. Dmitry alone, through the wilds of the forest, sought out the bones of animals and walked seven kilometers back and forth loaded, knowing that there would be sweets in the house and the younger sister would be delighted. This story touched me to tears and made me think about my carefree and happy life in full prosperity, and even today I look differently at sweets and pies, which are always just like that in a Sochi house, understanding how important it is to appreciate what you have there is a home, a world, a family.
Great-grandfather Dmitry was 12 years old, just like me today, when the Great Patriotic War began. All 28 houses of a remote village were orphaned within a month, fathers and older brothers were taken to the front. The times were very difficult, the children could not go to school (there were no teachers). Medicines, clothes and food could not be bought, only exchanged for valuables, but they were not. Children's games and fun were forgotten. Everyone understood that here, in the deep rear, Victory was being formed. This thought helped to survive difficulties, hunger and deprivation. Procurement of food was very important for the soldiers at the front. Like all the village guys, he helped pull thistles on the collective farm during the day, all his hands were covered in scars and abrasions. Healed for a very long time and aching at night, the disease undermined his strength. Seeing how his mother spun yarn at night under the moon, knitted socks and mittens, and in the morning she cooked, cleaned and washed, he firmly decided to protect his family, just as his father defended his homeland at the front. Dmitry did his best to take care of his mother, younger sister, household. The desire of a little boy to recover faster, grow up, go to the front, made him hardy and mature beyond his years. Responsibility for his mother and younger sister helped him survive in difficult times. Thanks to the father - forester, Ivan Dmitrievich, showed his fishing spots and taught me to hunt with a bow in the forest, set traps for a hare or a beaver. He always said that the forest is a pantry. Take as much as you need exactly today you need, do not be greedy. My sister and I knew the richest forest edges, where they gathered mushrooms and berries, medicinal herbs and nuts. In autumn, they harvested fruit and vegetables together. And in winter, herbal tea and shanezhki with berries were saved from illnesses and colds. These are the sweets of childhood. The garden and the cow, the forest were the breadwinners. Dmitry ground grain on millstones, weeded, watered, loosened, prepared water for cattle.
Everything for the front, everything for the Victory! And as soon as he was 13 years old, he was taken as an assistant to a tractor driver, on a trailer. Dmitry fixed the rope to turn off the plow. Four years with a faithful assistant - a tractor. Firewood was needed to heat the house, and their preparation fell on the shoulders of a little boy. When, on his trailer, he proudly drove them to the house, then the villagers began to respectfully call him by his first name and patronymic, Dmitry Ivanovich! Hardworking and kind, sympathetic and cheerful. He was loved, his fellow villagers consulted with him. He endured many hardships, want and hunger, which forced him to early years work like an adult.
My family brought the Victory in the Great Patriotic War closer and wrote the history of our family in the history of the country. My great-grandfather, Khramov Dmitry Ivanovich, was awarded the medal "For Valiant Labor in the Great Patriotic War of 1941-1945". For me, a feat is an act that a person performs, overcoming difficulties, forgetting about himself, his well-being. The labor feat of children and adolescents during the Great Patriotic War hard to put into words. We try to be worthy of great-grandfathers, hardworking, courageous, purposeful and not afraid of difficulties. I believe that the connection of generations is the memory of our relatives and friends. As long as memory exists, this connection will also exist. Never forget the history of your country and your roots.
Good afternoon dear seminar participants!
Now I will introduce you to the topic: “Modern requirements for keeping records of the textbook fund” this topic is not new to you, each of you is working with this. So, let's begin
Here is our educational literature received, tofund educational literature as we know include: all textbooks; study guides; spelling dictionaries; mathematical tables; collections of exercises and tasks; workshops; books to read; anthologies; workbooks.
I would especially like to draw attention to the forms of accounting for the library fund of textbooks.
Account forms:
Library Fund Accounting Book school textbooks
(Book of the total accounting of the educational fund)
Book of textbooks
Card file of textbooks
Journal of issue of textbooks
Order for textbooks (for three years)
Inventory sheet (for three years)
The summary book consists of 3 parts (please note you must have a separate book with the mind of the account)
1 part. Entry into the fund. After receiving the textbooks, the total number and their cost are recorded, with the obligatory indication of the number and date of the accompanying document. The record number starts at #1 each year and goes in order of receipt.
2 part. Withdrawal from the fund. The numbers of acts for the write-off of textbooks are recorded, indicating the date of approval of the act and the total number of written-off textbooks for the total amount. The numbering of entries about retired publications continues from year to year.
3 part. The results of accounting for the movement of funds. The results of the movement of the fund of textbooks are recorded: the total number of textbooks received for this year, for the amount. The total number of retired textbooks for the current year, in the amount. The total number of textbooks composed as of January 1 of the following year, in the amount of
Book of textbooks
Reflects a list of all educational publications received on the invoice, indicating the quantity, price and amount of each item received
Cards with bibliographic descriptions of textbook editions are placed in an accounting card index by class, and within classes - alphabetically by the names of authors or titles. The number of issued textbooks is noted on the reverse side of the registration cards. To control the safety of registration cards, they are registered in the "Journal of Registrations of Registration Cards of the Library Fund of Textbooks of Educational Organizations".
Sequence number when writing to "Register of registration cards» assigned to the card. And for all copies of the textbooks recorded in this card, this number is assigned with a note in brackets of the serial number of the copy, 151 (1), 151 (2), 151 (3), etc.
. All types of textbooks and teaching aids. Workbooks, didactic materials, tables, copybooks, etc. and are temporary documents. Their accounting is carried out in the "Notebook for accounting documents of a temporary nature."
Instead of lost or damaged textbooks, other textbooks required by the school are accepted, or the nominal cost of the textbook is charged if it has been used for no more than one year (a receipt is issued). Textbooks lost and taken in return are taken into account in the "Notebook for accounting for lost and replacement textbooks."
Textbooks are written off at least once a year. For each type of write-off (“Old”, “Obsolete in content”, “Lost by readers”, “Theft”), an act is drawn up in 2 copies, which is signed by the commission and approved by the school principal. One
a copy of the act is stored in the library, the other is transferred against receipt to the school's accounting department, which writes off the school's balance
the cost of textbooks indicated in the act.
2.10. Textbooks that are in good condition, after decommissioning, can be issued to students to prepare for exams or in classrooms.
Withdrawal of textbooks from the library fund
The period of use of the textbook is not less than four years.
Disposal of textbooks from the library fund is carried out for the following reasons: dilapidation (physical deterioration); outdated content; loss (indicating the specific circumstances of the loss). The act of disposal records information about textbooks that are excluded for only one reason.
Criteria for selecting textbooks for retirement from the library fund:
Disposal due to dilapidation is carried out in the presence of defects that lead to distortion or loss of information that impair readability, reading conditions (loss of image elements, stains, scratches, missing one or more pages, gluing pages and damage to text or illustrations when opened, deformation, dilapidation of a block or binding cover);
Disposal due to obsolescence in terms of content is carried out in accordance with the changes in " federal lists textbooks recommended (approved) for use in educational process in educational institutions implementing educational programs general education and having state accreditation for academic year approved by the Ministry of Education and Science Russian Federation»;
Withdrawal due to loss from the library fund. The librarian establishes the reason for the loss and has the right to demand that the culprit replace the lost textbook with the same textbook or another one needed by the school if the period of use of the textbook does not exceed four years. Lost textbooks, the period of use of which exceeds four years, are written off without compensation.
The disposal of textbooks from the library fund is formalized by an act of exclusion and is reflected in the book of total accounting, as well as in the card index of textbooks. Retirement teaching materials temporary storage is carried out at the end of the calendar year according to the act indicating the reason: “temporary storage material”.
Acts for writing off textbooks are endorsed by members of the commission for the safety of funds. Approved acts are approved by the principal of the school.
Textbooks written off according to the act can be used to make didactic material, for restoration work or transferred to organizations for the procurement of recyclables.
Storage of decommissioned textbooks together with existing ones is prohibited.
Acts for writing off textbooks from the library funds and the lists of textbooks attached to them are subject to permanent storage, the entire life of the library
The procedure for accounting for the issuance of textbooks
The issuance of textbooks is carried out by a librarian at the end or before the start of the academic year.
Textbooks are issued to students for one academic year. Textbooks, according to which training is conducted for two or more years, can be issued to students for several years.
The form of accounting for the issuance of textbooks can be: an insert in the user's form; class form; textbook journal. Any of these forms, chosen by the librarian, must meet the established requirements: accurate record keeping, the signature of the recipient, strict individual and total accounting of textbooks issued.
Inventory of the textbook fund
The inventory of the educational fund of the school library is carried out in order to control the safety and efficiency of the use of textbooks, as well as to take into account the availability of preferential categories of students and draw up a real order for textbooks.
An inventory of textbooks is carried out at the request of the school administration.
The inventory list of the textbook fund contains the following data: author, title of the textbook; Class; the total number of textbooks in the funds, including those purchased with extrabudgetary funds; number of textbooks by year of receipt. Textbooks purchased more than four years ago are marked in the column without indicating the year of delivery.
The inventory sheet is compiled in two copies, one of which is transferred to the education department
The presence of a computer in the library gives us the opportunity to produce and print the necessary normative documents and use information systems in the work of school libraries. To date, two programs have been created for librarians - IRBIS andMARG- SQL.
IRBIS - Integrated Evolving Library Information System.
Authors and dealers of IRBIS present their offspring as a modern, convenient system compatible with other corporate library systems. The IRBIS system makes it possible to facilitate the traditional routine work of librarians: to automate the main library processes. IRBIS includes all typical library technologies: acquisition, systematization, cataloging, reader search, lending and administration.
In educational institutions, a complete package of normative documents regulating the activities of school libraries should be formed.
Accounting library collections - component economic accounting systems. Its improvement is carried out in accordance with the national program for the transition of the Russian Federation to the system of accounting, statistics and control adopted in world practice (1992) . The essence and role of accounting in the new economic situation has a slightly different focus than in a centralized economy.
The reform of accounting is aimed at identifying new approaches to accounting for funds in modern economic conditions. Its main goal is to provide accurate and reliable data on all types of documents in the library fund, to ensure control over their movement in accordance with regulations.
It should also be noted that the accounting of documents is the most specific and regulated process of organizing and managing library collections. The central element of the library's accounting policy is the regulatory framework.
The legal regulation of accounting is the modern legislation of various branches of law. The highest level is made up of federal laws, decrees and orders of the Government of the Russian Federation: “On Library Science” (1994), “On the Legal Copy of Documents” (1994), “On Information, Information Technologies and Information Protection” (2006), “On Accounting ”(1998),“ On Archival Affairs in the Russian Federation ”(2004),“ On Standardization ”(1993), as well as the Civil Code of the Russian Federation, the Labor Code of the Russian Federation, etc. The norms of these laws relating, among other things, to state policy in area of accounting, is the basic basis for making managerial decisions for libraries of various organizational and legal features and forms of ownership.
The improvement of the accounting system is influenced by factors such as active process changes in the species and structural fund, the development of computer information technologies by libraries, as well as the use of electronic marking methods for documents, which make it possible to comprehensively address the issues of accounting, preservation, and use of document funds.
In December 1998, Order No. 590 of the Ministry of Culture of the Russian Federation approved the "Instruction on Accounting for the Library Fund". Her regulatory framework drafted such documents as the Law on Library Science in the Russian Federation, the Law on Legal Deposit of Documents, the Law on Standardization, the Law on Accounting, GOST 7.20-80 “SIBID. Units of accounting for collections of libraries and bodies of scientific and technical information”, GOST 7.69-95 (ISO 5127-11-83) “SIBID. audiovisual documents. Basic terms and definitions” (1997), domestic standards in the field of information, librarianship and publishing; ISO 2789-1974 “International library statistics”, “Guidelines for accounting in budget institutions” (approved by Order of the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107).
Since the date of entry into force of the Instruction, significant changes have taken place in the political, social and economic life of the country, which have had an impact on the library sector. New regulatory legal documents have appeared in various branches of law. Library funds have become the subject of professional interests of various departments, primarily the Ministry of Finance of the Russian Federation, the Ministry of Property Relations of the Russian Federation, tax authorities, the treasury and statistics authorities.
The main advantage of the Instruction is that, while maintaining continuity with the previous accounting system due to the compatibility of the main indicators, types of accounting and some forms of it, it, at the same time, ensures its flexibility, the possibility of detailing, gives the right to libraries to independently form their own accounting procedure in relation to to the status, structure of funds, organizational and technological capabilities, not contradicting its basic requirements.
This Instruction defines the general rules for accounting for documents that make up the library fund, regardless of the status of the library, the structure of its fund, organizational and technological features of the activity. The “Instructions” apply to state and municipal libraries that are federally owned, owned by subjects of the Federation, and municipally owned. Order of the Ministry of Education of the Russian Federation "On the accounting of the library fund educational institutions» dated August 24, 2000 No. 2488, this Instruction is a guide for all libraries of educational institutions, taking into account the approved methodological recommendations for its application.
Transition of libraries to automated Information Technology makes fundamental changes in the organization of accounting of funds in connection with the integration of the processing of accounting information into all the main modules of automated library systems.
Electronic accounting - accounting of documents that make up the library fund with the help of computer technology. Electronic accounting is not an independent type, but a way of keeping records.
The use of a computer facilitates the integration of accounting information processing. With electronic accounting, the accounting technology, the sequence of processes and operations changes significantly, new directions appear, that is, the content of the work and the organization of accounting documents in the library becomes more complicated. With automated technologies, all processes of accounting for documents incoming, outgoing and a number of others are carried out in accordance with special programs taking into account the interests of library workers
A necessary requirement for modern automated library and information systems (ALIS) is the presence in them of functions or modules for accounting for funds.
Keeping records of funds in an automated mode involves the use of bar coding of documents.
Barcoding technology includes three stages:
1. creating a bar code;
2. drawing a barcode on the label;
3. bar code reading with special equipment.
With the help of bar coding technology, the use of microcalculators with built-in scanners, the so-called mobile terminals, it is possible to automate the process of checking the fund almost completely. By placing bar codes not only on books, but also on cards, the librarian has the ability to quickly check the card catalog with the electronic catalog, and, consequently, with the fund. The introduction of line technology methods over time will lead to the fact that the traditional forms of accounting, familiar to the library, will be replaced by new, more convenient and efficient ones.
For the successful use of barcodes (barcodes), it is necessary to select and install in the country a system of compatible methods of barcoding documents in libraries of various types, the procedure for financing and implementing these means of accounting for funds.
An example of such a system is the automated Web-library "Code: Manuscript"
The system is designed to automate work with the library fund and readers, organize electronic accounting of publications, as well as provide access to the catalog of publications using the MS Internet Explorer browser.
The system allows you to automate the entire cycle of accounting for the library fund, from the moment a publication arrives at the library until it is written off, including the formation of an inventory book, a summary book, and the entire range of necessary acts. A powerful search system has been implemented in the inventory book, the summary book, the notebook of replaced books and other objects of the library fund. The built-in mechanism for generating inventory numbers, KSU numbers, and inventory book entries will ensure a convenient and reliable library workflow.
System functioning model:
The heart of the system is installed on the library local area network server - "Kodeks-Server", which is both a Web server and a database server, as well as a database in the "Kodeks" format. But in order for the system to start functioning stably, it is necessary to install the software on the workstations of the library staff and readers - the MS Internet Explorer browser, which is included in the standard delivery of the Windows OS.
In addition to the "Code: Manuscript" web-library, the "Online: Library" configuration was also created (the company "Online"). The software product was developed on the basis of the 1C:Enterprise program system in cooperation with librarians of educational institutions and taking into account their numerous wishes.
"Online: Library" allows you to automate all the main stages of working with a book, from the moment it arrives to the moment it is written off from the library fund:
- in the configuration there are electronic analogues of primary documents - "Act of acceptance of books" and "Act on the exclusion of books from the fund";
- the process of forming inventory numbers in the program is automated, the numbers are checked for uniqueness;
- books of total and inventory accounting are generated automatically based on the data entered into the information base using the documents "Act of acceptance of books" and "Act on the exclusion of books from the fund".
It is important to cancel the fact that the automation of the main library processes and the informatization of library activities makes us revise existing documents and improve the regulatory and instructive base that regulates the activities of libraries in working with funds. This contributes to the organization of strict accounting and ensures compliance with financial discipline, allows you to systematize and bring to uniformity the forms and methods of work of libraries with funds.
It should be emphasized that the solution of the problem of improving the accounting of library collections requires the combined efforts of libraries, archives, museums, and other organizations for which accounting is not only the most important part of preserving documents, but also the leading function of controlling the movement of spiritual and material values.
Thus, we are inclined to believe that the accounting of the library fund:
- is part of the management system of economic processes occurring in modern library. Its improvement significantly affects the expansion of the rights of the library and the elimination of strict regulation;
- allows you to identify the registration record by comparing it with the original and data about it when checking the fund or when settling with readers in case of non-return of documents taken from the library;
- provides registration and generalization of information about it according to established rules, calculates the dynamics of the development of the fund, its composition, structure, the ratio of sources and methods of replenishment, the pace of renewal, the location of documents.
- serves as the basis for state statistical accounting, library reporting, planning its activities, ensuring the safety of the fund, monitoring the availability and movement of documents.
In our opinion, the accounting of collections should be the most important area of activity for each library separately and for the library system as a whole. Improving the accounting of library collections is a multifaceted problem. Accounting for library collections is not only part of the economic process management system, but also objects of the non-productive sphere. Therefore, its reform should be carried out in the general context of the transformation of the accounting policy pursued in the country. In addition, the accounting of library collections is the most important element of their safety. This is the starting point from which all further work with the collection in the library, both in terms of safety and security of use.
Home > DocumentAutomated system of accounting of the library fund
O.L. Golubeva
scientific adviser: Slinkin D. A.
Shadrinsky State pedagogical institute, Shadrinsk
An automated library collection accounting system is a set of rules and procedures that ensure data registration, generalization of information about the size, composition and movement of the collection, carried out using a computer. This is a very convenient and up-to-date way to account for incoming and outgoing literature in the library, the system contains all the necessary information about books and information about readers who have library publications. Currently, there are many different programs for accounting for books in the library fund (Library MD 4.3, 1C: College Library, Automated Information Library System OPAC-Global, AS-Library-3, IRBIS System). Basically, these are very large software systems covering all aspects of this activity. But for many, small educational institutions, such solutions are very cumbersome and expensive. In such cases, the question arises of creating specialized applications that have only the functionality that is required for this field of activity. Such applications have positive aspects:
- They are easy to operate; The cost of such development is much lower than commercial projects; Do not contain unnecessary functionality; They have the ability to upgrade.
- entering the necessary information into the system;
- displaying results to the end user.
- ensuring maximum performance of the application;
- development of a convenient and understandable interface;
- ensuring maximum reliability of the system;
- safety of accumulated data;