Accounting system for educational funds. "Modern requirements for keeping records of the fund of textbooks
Accounting for library collections - component economic accounting systems. Its improvement is carried out in accordance with the nationwide transition program Russian Federation on the system of accounting, statistics and control accepted 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, resolutions 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”, “Instructions on accounting in budgetary 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 of its forms, it, at the same time, ensures its flexibility, the possibility of detailing, and gives libraries the right 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. By order of the Ministry of Education of the Russian Federation “On Accounting for the Library Fund of 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 work and the organization of accounting documents in the library become 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 barcode;
2. drawing a barcode on the label;
3. bar code reading with special equipment.
With the help of bar coding technology, the use of calculators 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 for 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 server of the library local network - "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 forces us to 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 to 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 individually 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.
P the procedure for accounting for documents included in the library collections (approved by order of the Ministry of Culture of Russia dated October 8, 2012 No. 1077) is interdepartmental in nature, establishes General requirements to the accounting of library collections, but does not take into account the specifics of university libraries.Accounting for collections that are diverse in subject matter, types of publications, information carriers, readership, in university libraries has its own characteristics, one of which is the presence in the collections of multi-copy literature purchased to ensure educational process. A methodology for non-inventory accounting has been developed for it, combining elements of individual (by name) and total (by number of copies) accounting.
Along with the fund of printed publications, university libraries today are intensively forming a fund of electronic documents, creating digital libraries and digital collections, acquire access to electronic resources and ELS containing scientific and educational literature, domestic and foreign databases of periodicals.
Features of accounting for electronic resources (including statistical) in university libraries require close attention and separate consideration.
REGULATORY DOCUMENTS: DISCONTINUED AND CURRENT
IN Uz libraries have a well-developed historical system of accounting for printed and other publications on physical media. Traditionally, however, libraries various systems and departments are guided by the accounting rules adopted in the system of libraries of the Ministry of Culture of the Russian Federation. Thus, the Instruction on Accounting for the Library Fund (approved by order of the Ministry of Culture of the Russian Federation of December 2, 1998 No. 590) was extended to libraries of educational institutions by order of the Ministry of Education of the Russian Federation of October 19, 2000 No. 2488. The same order approved the Guidelines for its application in the libraries of educational organizations, containing additions and changes that take into account the specifics of the library work of educational institutions. However, by order of the Ministry of Education and Science of Russia dated October 9, 2013 No. 1129, the Instruction on Accounting for the Library Fund and the Methodological Recommendations were canceled.
In 2014, the procedure for accounting for documents included in the library fund was extended to libraries of higher and secondary professional educational organizations by order of Rosstat dated January 28, 2014 No. 54, which approved the Statistical Toolkit for the organization by the Ministry of Education and Science of the Russian Federation of federal statistical observation for the activities of educational organizations. But in 2015, Rosstat approved new forms No. VPO-2; accordingly, order No. 54 became invalid. Order of Rosstat dated December 15, 2015 No. 635 practically confirmed the list of indicators that disclose the content of the library funds of professional educational organizations, approved earlier. Information about library and information resources is grouped in table 2.6 "Formation and use of the library fund", when filling out which it is recommended to be guided by the Procedure for accounting for documents included in the library fund, approved by order of the Ministry of Culture of the Russian Federation dated October 8, 2012 No. 1077 (hereinafter - the Procedure document accounting).
The procedure for registering documents, which fixed the general rules and forms of accounting, is intended primarily for libraries of the Ministry of Culture of the Russian Federation. It did not reflect the peculiarities of accounting for library funds of educational organizations. Thus, university libraries are faced with the task of independently choosing methods and developing forms of accounting for library collections based on their organizational and technological features. Many libraries have dealt with this issue by developing their own accounting regulations, which have become part of the university's accounting policy. As success stories libraries of the Ural and Southern Federal Universities, Tver Technical University, Tomsk state university, Voronezh agricultural university named after Emperor Peter I and other libraries.
At the same time, in the organization of accounting for the collections of university libraries, there are still many questions related to the introduction of new accounting rules, with the registration of network electronic documents, with the undeveloped methods of automated accounting and even fund science terminology. This calls into question the fulfillment of one of the fundamental requirements of accounting - the reliability of statistical indicators based on the use of unified accounting units and methods and their subsequent correct processing to obtain up-to-date information on the composition and use of library funds.
From regulations to accounting practice
In order to introduce the Procedure for recording documents in the practice of university libraries, it became necessary to harmonize the rules and forms of accounting documents approved by the Ministry of Culture of Russia with the requirements of Rosstat and the Ministry of Education and Science of Russia. To solve this problem at the Scientific Library of Moscow State University named after M.V. Lomonosov, a working group was formed from among the directors and specialists of university libraries in Moscow, which identified inconsistencies. Yes, in guidelines Rosstat to table 2.6 "Formation and use of the library fund" says that it is filled out on the basis of information from the Book of total accounting of the library fund (KSU). This is not entirely true, since the CCU mainly contains information about documents on paper and other tangible media. Thus, to complete table 2.6. it is necessary to take into account not only the data of the KSU, but also the data of registers that take into account electronic network documents.
In accordance with the rules of the Procedure for recording documents in university libraries, a separate summary accounting of documents on tangible media and electronic network documents is introduced. In 2015, a working group of the National Library of Moscow State University developed exemplary forms of summary accounting: The book of summary accounting of the university library fund on physical (tangible) media, the register of summary accounting of network local documents, the register of total accounting of installed documents, the register of accounting of network remote documents.
The drafts of these documents were sent to university libraries, zonal and regional methodological centers, finalized taking into account the comments and suggestions of university libraries, and considered at a meeting of the section of libraries of higher educational institutions of the RBA in Samara (May 2015).
What is new in the accounting of library funds of educational organizations and how is this reflected in the proposed accounting forms? One of the problems of accounting for library collections was a change in the approach to accounting for fixed assets. Currently, the accounting of the library fund is carried out in accordance with the Instructions for the Application of the Unified Chart of Accounts of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), as well as instructions for each type of public institutions.
Traditionally, in library practice, the norm was fixed when the library fund was divided into two parts: documents, the cost of which was reflected on the balance sheet, and the so-called temporary storage literature, the cost of which was not previously accepted for accounting as fixed assets. Some types of publications were classified as temporary storage literature, depending on the volume and nature of information: brochures, leaflets, calendars, methodological developments, programs, materials to be distributed to students and teachers, periodicals. The specific list of publications and the terms of their storage were determined by the libraries themselves.
Now, according to clause 38 of Instruction No. 157n, “material objects of property, with the exception of periodicals, that make up the library fund of an institution, are accepted for accounting as fixed assets, regardless of their useful life.” Thus, all types of documents, regardless of the period of storage, must be put on balance sheet. At the same time, it is important to note that among them there may be documents of permanent (unlimited) storage, including book monuments, rare and valuable publications, publications received as legal deposit, related to especially valuable movable property (OCDI); long-term (long-term) and temporary (short-term) storage. Periodicals and publications that are part of the exchange fund are taken into account on the off-balance account.
To reflect the value of the document in the book value of the fund, each document must have its own price. At the same time, libraries receive many documents without specifying their value. When forming the funds of electronic libraries, they are included as acquired electronic editions with a price determined by the seller, as well as own textbooks created in universities and digital copies of printed publications, which are not evaluated. In the proposed draft accounting documents, special columns are provided to indicate the cost of all types of incoming documents.
One of the features of university library collections is the presence of a large number of unpublished documents - dissertations, deposited scientific papers, R&D reports. These types of documents also have no price when they enter the library, although the practice of working with them has been established for a long time. Thus, dissertations are recorded in a separate inventory book and are subject to permanent storage. A different approach is applied to abstracts, which, according to GOST 7.60-2003 “Editions. Main types. Terms and definitions" refers to published documents: "an abstract is a scientific publication in the form of a brochure." Accordingly, in practice, they are often treated like brochures: simplified accounting, reduced shelf life, which is not true. At the same time, clauses 7.1.1., 9.1.1 GOST R 7.0.11-2011 “Dissertation and dissertation abstract. The structure and rules of registration” defines the status of these documents - “as manuscripts”.
According to the Regulations on the award of academic degrees, approved by Decree of the Government of the Russian Federation of September 24, 2013 No. 842, which establishes the procedure for awarding academic degrees of candidate and doctor of science, “one copy of the dissertation and two copies of the author’s abstract are transferred to the library of the organization on the basis of which the dissertation council was created of the said dissertation, which are stored there as a manuscript” and, therefore, are subject to permanent storage.
However, the experts of the Section on the formation of library collections of the RBA hold a different point of view. According to GOST R 7.0.20-2014 “Library Statistics: Indicators and Calculation Units”, the unit for counting the number of unpublished documents with intellectual property features is:
· dissertation, preprint, research report, translation, description of algorithms, computer program;
· a drawing or a complete set of design documents related to one product (object);
· set deposited scientific work, consisting of two copies of the work and accompanying documents;
· a bound block or a separate folder of unpublished documents with an individual title.
Therefore, colleagues suggest that dissertations be classified not as manuscripts, but as unpublished documents. In addition, in their opinion, abstracts of dissertations are scientific published documents and also cannot be classified as manuscripts.
Thus, working group we still have to come to an agreed position on the total accounting of dissertations and abstracts of dissertations.
In addition to printed libraries receive electronic versions abstracts of dissertations. Taking into account the changes made to Part IV of the Civil Code of the Russian Federation by Federal Law No. 35-FZ dated March 12, 2014, libraries can record abstracts of dissertations on electronic media, including computer memory, and bring them to the public, i.e. . placement in the open. University libraries also create digital collections of dissertations. Accordingly, they should be reflected in the register of the total accounting of network local documents.
The next type of documents included in the library collections of universities is reports on research and development work (hereinafter referred to as R&D). The procedure for working with R&D reports at one time was regulated by the Regulations on the storage of research reports by higher educational institutions and on the procedure for familiarizing themselves with them, approved by the order of the Higher School of Economics dated December 11, 1944 No. 596. Universities were required to keep R&D reports in two copies: one in the fundamental library, the second in the department (in the laboratory) that performed the work. Libraries were supposed to maintain catalogs of reports, issue them in reading rooms to representatives of other universities, scientific institutions, economic organizations and individual researchers who do not work in this university. At the same time, the responsibility for storing reports on completed R&D and appendices to them and for maintaining the catalog was assigned to the directors of libraries of higher educational institutions and the heads of the relevant departments.
Today, the country has created a unified state information system for accounting for research, development and technological work for civil purposes. The Decree of the Government of the Russian Federation establishes the procedure for the submission by scientific organizations and educational organizations higher education V Russian academy science reports on conducted fundamental scientific research and exploratory scientific research, about the obtained scientific and (or) scientific and technical results. There is no regulatory document that defines the procedure for the work of educational institutions with R&D reports. This is the competence of universities, and they solve this problem in different ways. For example, at the North-Eastern University named after M.K. Ammosov, the storage of R&D reports is entrusted to the UNIC, in the Irkutsk National Research technical university they are sent to the university library.
Determining the cost of documents
At one time, the Instructional Letter of the Ministry of Higher Education of the USSR dated June 22, 1954 No. TsB-19-05 / 175 determined the following procedure for accounting for documents: manuscripts of research and other works received free of charge in the libraries of universities, works of dissertators, as well as books that do not have nominal value, were taken into account in the inventory books and catalogs of university libraries by title without evaluation. The federal law “On Accounting” changed this practice: in accordance with it, accounting objects are subject to monetary expression.
“The only fixed assets that are taken into account at any value starting from a penny on the balance sheet and are not subject to write-off: precious metals, bullion, jewelry and books, library stock. Everything else depends on the cost,” S.V. explained. Sivets, Head of Department of the Ministry of Finance of the Russian Federation.
How to determine their price? Following the changes introduced by the order of the Ministry of Finance of Russia dated August 29, 2014 No. 89 in paragraph 25 of Instruction No. 157n, the initial cost of non-financial assets received by the institution free of charge, including under a donation agreement, is recognized as their estimated value, increased by the cost of services, related to their delivery, registration and bringing into a condition suitable for use.
Another type of income, the assessment of which turned out to be so difficult that it required a special explanation from the Ministry of Finance of the Russian Federation, is books accepted from readers in exchange for lost ones. In the letter of the department dated August 28, 2015 No. 02-06-10 / 55265, it is stated that “when determining the damage caused by the loss of books from the library fund by readers, as well as when accepting books from readers in exchange for lost ones and recognized as equivalent lost ones, one should proceed from the current replacement cost on the day of detection of damage, determined by the permanent commission on the receipt and disposal of assets.
The current replacement cost is understood as the amount of money that is necessary to restore the specified assets (as amended by the Order of the Ministry of Finance of Russia dated August 29, 2014 No. 89).
“In determining the current replacement cost ... the commission uses data on similar material values received in writing from manufacturing organizations; information on the price level available from the state statistics authorities, as well as in the means mass media and specialized literature, expert opinions…” That is, when determining the price, the commission should focus on the amount for which the book can be purchased on the market at the moment.
How to calculate this adequate replacement cost? "Assessment Methods certain types property and liabilities are approved by the subject of accounting when forming an accounting policy based on the characteristics of its structure, sectoral and other features of the activities of the institution and the powers it performs in accordance with the legislation of the Russian Federation, ”clause 6 of Instruction No. 157n says.
There are explanations for all cases of replacement. But in practice, the accounting department of the university often does not accept acts for replacement, and the publications received for replacement are stored. What is the reason? The fact is that a law-abiding accountant is guided by Art. 257 of the Tax Code of the Russian Federation, according to which the replacement cost of depreciable fixed assets is determined as their initial cost, taking into account the revaluations carried out.
When determining the amount of damage, library logic requires proceeding from the amount of money that is necessary to purchase a publication to replace a lost one of equal content.
Instruction No. 157n also establishes a special procedure for accounting for periodicals. For their accounting, an off-balance account 23 “Periodicals for use” is provided, on which newspapers and magazines are taken into account in a conditional assessment: one object (magazine issue, annual set of newspapers) - one ruble. Based on this norm of budget accounting, in the part of the book of summary accounting that links the accounting and library accounting of the fund, accounting of documents accepted for off-balance accounting is introduced, indicating both the number of documents and their conditional value.
Due to the fact that clause 38 of Instruction No. 157n applies only to material objects related to fixed assets, the question arises: how should network electronic documents be taken into account? According to accounting rules, paid access to electronic documents on the basis of agreements, contracts, licenses is qualified as a paid service and is reflected in sub-article 226 “Other works and services”.
By order of the Federal Agency for Technical Regulation and Metrology dated December 12, 2014 No. 2018-st, the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008) was adopted, respectively, the current OKOF 013-94 was canceled. It reflects the database (code 732) and the originals of works of the entertainment genre, literature and art (code 740).
The "database" group includes information and reference systems, electronic archives, official and entertainment electronic publications, reference books and catalogs, advertising, information resources in electronic form, etc. This means that electronic publications and databases will obviously be reflected in composition of fixed assets. It should be noted that the deadline for introducing the classifier has been postponed from January 1, 2016 to January 1, 2017. Clarifications from the Russian Ministry of Finance are needed, especially since printed publications were not included in the classifier.
The composition of the funds of the university library for the intended purpose reflects its social functions: library and information support educational activities, scientific research, educational process.
Indicators of availability and use of educational, scientific, fiction included in the form No. VPO-2 of the Statistical Toolkit for the organization by the Ministry of Education and Science of the Russian Federation of federal statistical monitoring of the activities of educational organizations. In accordance with the requirements of Rosstat and the Ministry of Education and Science of Russia, university libraries keep records of educational, scientific, and fiction literature. The statistical toolkit introduces additional accounting of teaching aids, as well as compulsory educational and educational literature. According to the definition of Rosstat, the literature provided for by the curriculum is mandatory. The fund of educational literature is constantly updated due to new publications, new authors. The Ministry of Education and Science of Russia has determined the terms for the use of textbooks at 5–10 years. Educational plans are systematically reviewed. Thus, the mandatory textbook, teaching aid- this is a non-constant value and, therefore, cannot be an object of total accounting. Reflection of compulsory literature on disciplines is a function of the card index of book supply.
Accounting for electronic documents
Accounting for electronic documents still raises many questions. Libraries have not yet accumulated the experience and traditions of their accounting. Registers of accounting for electronic documents, presented in the annexes to the Procedure for accounting documents, have become the basis for the development of similar forms for university libraries. It seems that maintaining a register of total accounting of network local documents will not present great difficulties, since they are accounted for in the same way as printed ones. Although, along with books and periodicals, university electronic libraries contain articles by university staff, which, according to the rules of library accounting, are not taken into account in the total volume of the library fund.
Somewhat more complicated, taking into account network remote documents. If their inclusion in the composition of library collections no longer causes disputes, then accounting in the total volume is called into question. Electronic documents received by the library for temporary use on the terms of the contract, Rosstat obliges to include in the indicators of the volume of the entire library fund. This recommendation is spelled out in the guidelines for filling in the tables of the Statistical Toolkit. Universities, in turn, are interested in accounting for remote online documents in the total volume of the fund, since when providing information to international rating agencies, disclosure of information about library collections is required. Information on the availability of printed and electronic educational documents per student in the main programs is used by the Russian Ministry of Education and Science as one of the indicators in the process of licensing educational activities. Based on the data of form No. VPO-2 of federal statistical observation, the effectiveness of educational organizations is monitored.
However, with such accounting in tens of millions of remote electronic documents, to which temporary access is acquired, hundreds of thousands of publications that are in the possession of the university library are lost. For example, Science Library Financial University under the Government of the Russian Federation, which has 1.5 million publications in its fund, provides information on the availability of 201.5 million copies, of which 200 million are electronic documents to which temporary access is paid. For comparison, we recall that the total fund of university libraries as a whole is about 400 million copies of printed publications.
But the question is also how legitimate is the summation of the number of instances printed edition, names of local electronic documents and licenses for temporary access to remote electronic resources.
Registers of accounting for installed and removed license documents are practically a summary of packages, databases and the total number of documents included in them. Accounting for the intended readership is possible only on the basis of an individual approach. Owners and aggregators do not always provide such statistics to libraries.
We consider it more legitimate to present separate data on the volume of the fund on physical (tangible) media, on the number of network local documents, installed documents, network remote documents. It is this accounting of library collections that contains the form 6-nk "Information on the public (public) library".
List of sources
1. Order of the Ministry of Education of the Russian Federation dated August 24, 2000 No. 2488 “On Accounting for the Library Fund of the Libraries of Educational Institutions” // Librarian of an educational institution: a reference book. - 2nd ed., add. - M., 2002. - S. 8–50.
2. Order of the Ministry of Education and Science of the Russian Federation dated October 9, 2013 No. 1129 “On the invalidation of orders of the Federal Service for Supervision in Education and Science” [ Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_156173/ (accessed 05.05.2016).
3. The procedure for accounting for documents included in the library fund, with comments and applications / Ros. state library [prepared by: N.I. Khakhalev and others]. - 2nd ed., Rev. and additional - M., 2016. - 92 p. - Librarian's library.
4. Order of Rosstat dated January 28, 2014 No. 54 “On approval of statistical tools for the organization by the Ministry of Education and Science of the Russian Federation of federal statistical monitoring of the activities of educational organizations” [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_158958/ (accessed 05.05.2016).
5. Order of Rosstat dated December 15, 2015 No. 635 “On approval of statistical tools for the organization by the Ministry of Education and Science of the Russian Federation of federal statistical monitoring of the activities of educational organizations” [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_law_190756/ (accessed 05.05.2016).
6. Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for Public Authorities ( government agencies), local self-government bodies, management bodies of state non-budgetary funds, state academies Sciences, state (municipal) institutions and Instructions for its use. [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_107750/ (accessed 05.05.2016).
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8. GOST R 7.0.11-2011 Dissertation and dissertation abstract. Structure and design rules [Electronic resource]. – Access mode: http://standartgost.ru/ g /% D 0%93% D 0%9 E % D 0% A 1% D 0% A 2_% D 0% A 0_7.0.11-2011 (Date of access 05/12/2016).
9. Regulations on the award of academic degrees // Bulletin of the Ministry of Education and Science of the Russian Federation. Higher and secondary professional education. - 2014. - No. 1. - P. 13–48.
10. Civil Code of the Russian Federation. Part 4 [Electronic resource]. – Access mode: http://www.consultant.ru/document/Cons_doc_LAW_64629/ (accessed 05.05.2016).
11. Regulations on the storage of research reports by higher educational institutions and on the procedure for familiarizing themselves with them // Guidance materialsto help employees of university libraries / comp. E.Z. Levinson. - M., 1974. - S. 207-208.
12. Decree of the Government of the Russian Federation of November 14, 2014 No. 1195 “On the submission by scientific organizations and educational organizations of higher education, carrying out fundamental scientific research and exploratory scientific research at the expense of budgetary funds, to the Russian Academy of Sciences of reports on fundamental scientific research and exploratory scientific research, on the obtained scientific and (or) scientific and technical results” // Bulletin of the Ministry of Education and Science of the Russian Federation. Higher and secondary vocational education. - 2015. - No. 3. - P. 19–21.
13. Instructional letter of the Ministry of Higher Education of the USSR dated June 22, 1954 No. TsB-19-05 / 175 “On the procedure for accounting for manuscripts of research and other works, works of dissertators and books that do not have a nominal value // Guidance materials to help workers university libraries / comp. E.Z. Levinson. - M., 1974. - S. 210.
14. Federal Law of December 6, 2011 No. 702-FZ “On Accounting” (as amended on June 28, 2013) [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_122855/ (accessed 05.05.2016).
15. Sivets S.V. Comply with accounting and budgetary discipline / S.V. Sivets // Libraries in the legal space: Proceedings of the meeting of heads of federal and regional libraries (Moscow, October 2008) and the visiting meeting of the Public Committee for Assistance to the Development of Russian Libraries (Dmitrov, Moscow Region, January 2009) / [comp. L.N. Tikhonova, T.L. Alexandrova, I.I. Shestopalov]. - M., 2009. - S. 39-47.
16. Order of the Ministry of Finance of the Russian Federation of August 29, 2014 No. 89n “On Amendments to the Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Authorities self-government, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application. [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_168189/ (accessed 05.05.2016).
17. Federal Law of July 24, 2002 No. 110-FZ “On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation (with amendments and additions)” [Electronic resource]. – Access mode: http://www.consultant.ru/document/Cons_doc_LAW_37833/ (accessed 05.05.2016).
18. Order of Rosstandart dated December 12, 2014 No. 2018-st (as amended on November 10, 2015) “On the adoption and implementation of the All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008)” [Electronic resource ].– Access mode: http://www.consultant.ru/document/cons_doc_LAW_181279/ (accessed 05.05.2016).
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Home > DocumentAutomated system of accounting of the library fund
O.L. Golubeva
Scientific director: Slinkin D. A.
Shadrinsk State Pedagogical Institute, Shadrinsk
An automated library fund accounting system is a set of rules and procedures that ensure data registration, generalization of information about the size, composition and movement of the fund, 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 books of 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;
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 of 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 the current 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 V educational institutions implementing educational programs general education and having state accreditation for academic year approved by the Ministry of Education and Science of the 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 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.